Promote the responsibility of the leader
Along with requiring strict implementation of regulations, the State Auditor General made important requests to heads of units presiding over audits, heads of audit teams, and heads of audit teams.
Accordingly, heads of units presiding over the audit must closely follow the direction of the Party Executive Committee of the State Audit Office and the State Auditor General in organizing the collection of information from various sources to correctly select audit topics.
In particular, special attention should be paid to hot issues, areas prone to corruption, negativity and waste, issues of interest to the National Assembly and public opinion to develop a scientific Audit Plan (APA) with focus and key points associated with the objectives, content and scope of the audit.
Heads of units also need to arrange appropriate personnel and time for the appraisal of draft scientific and technical reports; direct the audit quality control team to strictly and fully implement regulations; direct the audit team leader to fully implement audit procedures and provide professional guidance; regularly pay attention to directing the monitoring, urging, and inspection of the implementation of audit conclusions and recommendations...
On the one hand, audit team leaders are required to take direct and comprehensive responsibility for surveying, collecting information, and evaluating the internal control system of the audited unit to analyze, assess risks, and determine appropriate audit materiality. On that basis, determine the order of priority of audit objectives and contents associated with the specific context of each audit to plan personnel arrangements, especially focusing on audit quality, avoiding the situation of spreading out to chase after the number of audit points.
The audit team leader must pay attention to the preparation of a detailed technical plan, in which, attention must be paid to determining the objectives, content, scope of the audit and assigning work to auditors in accordance with the operational characteristics of the audited unit and the auditor's capacity; pay attention to and focus on directing, reviewing and guiding auditors to select audit samples, collect audit evidence and record on auditors' working documents promptly, fully and in accordance with the Industry's regulations, strictly prohibiting failure to reflect or omission of audit results.
Units take action immediately after receiving the Directive.
Mr. Hoang Van Luong, Director of the General Department (KTNN), commented that with the motto "compact but quality" to achieve the goal of "quality, more quality and more quality", in recent times, KTNN has deployed many synchronous solutions from the stage of building a technical plan, organizing audit implementation to monitoring, urging and checking the implementation of audit conclusions and recommendations.
However, according to Mr. Hoang Van Luong, in the work of building science and technology, especially the stage of selecting units, focal points for general audit and detailed audit, there are still shortcomings, which partly affect the quality of audit. Therefore, it is necessary for the industry to have guidelines on principles and criteria for selecting focal points for general audit and detailed audit.
Therefore, immediately after Directive No. 1671/CT-KTNN was issued, the leaders of the General Department held a meeting and assigned affiliated departments to focus resources, prioritize the implementation of the task of presiding over and coordinating with units under the State Audit to develop Guidelines on principles and criteria for selecting audit focal points to promptly submit to the State Auditor General for promulgation and immediate application when implementing the 2025 Science and Technology Plan.
"With the newly assigned task of presiding over the study and revision of the Regulations on scoring criteria, assessment and classification standards for audit team members, audit groups and state audit teams to be suitable; developing a sample set of questions for audited units to objectively, impartially and frankly evaluate the audit team, audit group and audit team members after the end of the audit, the Department of Audit Regime and Quality Control (CD&KSCLKT) considers this a key task in 2024", said Mr. Nguyen Luong Thuyet, Director of the Department of Audit Regime and Quality Control.
According to Mr. Thuyet, implementing the direction of the State Auditor General, the scoring criteria must be changed to suit the practical auditing activities, must be specific and detailed to encourage auditors, audit teams and groups to improve the quality of audits; to assess the quality of audit activities of audit teams and groups in a realistic and objective manner, the Department of Audit and Inspection has basically completed the draft Regulation to send for comments from units. On that basis, the Department will complete it, send it to the Department of Legal Affairs for appraisal, and send it to the leaders of the State Audit Office for comments before submitting it to the State Auditor General for signing and promulgation.
At the same time, right after Directive 1671/CT-KTNN was issued, on the morning of October 2, the Department of Labor, Invalids and Social Affairs held a meeting with leaders and established a Research Team to develop a sample questionnaire.
