The DECISION of the AUDITOR GENERAL of STATE regulation, process evaluation, and review the audit report released by the State Auditor GENERAL to AUDIT the STATE pursuant to the law on State Audit;
Pursuant resolution No. 916/2005/NQ-UBTVQH11 on 15 September 2005 by the Commission of the National Assembly on the Organization of State audits;
Pursuant resolution No. 1053/2006/NQ-UBTVQH11 on 10/11/2006 of the Standing Committee of the National Assembly to explain clause 6 article 19 of the law on State Audit;
According to the proposal of the Director General, Legal Affairs, of the DECISION: article 1. Attached to the decision which stipulates the sequence of creation, evaluation, and review the audit report released by the State Auditor.
Article 2. This decision has the effect after 15 days from the date The report. The previous regulation of auditing State contrary to this decision was cancelled.
Article 3. Heads of subdivisions to the State Audit, the Audit Division Head, auditing and delegation members to the Organization, the individual concerned is responsible for the implementation of this decision.
REGULATION SEQUENCE, APPRAISE, APPROVE and ISSUE AUDIT REPORTS of STATE AUDIT (attached to decision No. 03/2008/QD-Feb. 26th 2008 KTNN of auditor of State) chapter I GENERAL PROVISIONS article 1. Scope this regulation regulates the order and content of the work, duties and responsibilities of the unit, the relevant departments in the preparation, evaluation, and review the audit report release of the audit, the audit report on State budget settlement.
Article 2. The object to apply this Regulation apply to the specialized State Audit, audit the State sector, the audits of the State Audit, the subdivisions of the State Auditor and the organizations and individuals that are related to the work of creation, evaluation, and review the audit report released by the State Auditor.
Article 3. Audit reporting principles 1. Audit reports are created according to the form prescribed by the State Audit, compliance with audit standards, rules of audit records and the audit process by the State Auditor issued by the field.
2. the audit report must ensure full reflection of results of audit from the minutes of the audit and the audit evidence.
Article 4. The responsibilities of Chief Audit Division Head, auditing and evaluation board level service 1. Chief Audit Division has the task of organizing and directing the preparation of the draft audit reports, directly improving the draft audit reports; responsible before the law, before the Chief Auditor and the auditor of State for correctness, honesty, objectivity of the figures, comments, reviews, confirm, conclusions and recommendations in the audit reports of the audits.
2. the Chief audit State Audit specialized or regional State Audit Council-level service to assess the draft audit reports; draft review organization audit reports before submission to audit the State leadership: responsible to the State Auditor General review of the results and vicarious responsibility for those errors on the accuracy of the comments received, the assessment, validation, the conclusions and recommendations of the draft audit report was State Audit specialization The State Audit, review area.
3. the authority granted the service has the task of organizing evaluation of draft audit reports before the Chief audit through the audit leader and State; Chairman of the Board-level appraisal service is responsible to the Chief Auditor, the Auditor General of State assessment results and the vicarious responsibility of those errors in the audit report.
Article 5. The responsibilities of the Chief of unit 1. General Services is responsible for implementation of evaluation of draft audit reports before submission to audit State leaders approve; urging the State Auditor, State accounting areas make up, and review the audit reports completed properly regulated; responsible to the State Auditor General comments about appraisal and vicarious responsibility about the errors in the audit report related to the content belong to the scope of its assessment.
2. Legal Services is responsible for implementation of evaluation of the legality of the reviews, evaluations and recommendations in draft audit reports; advice for leaders of State Audit in the recommendations handle the violations of the law of Agency, units, organizations and individuals have been clarified through the audit results; responsible to the State Auditor General comments about appraisal and vicarious responsibility about the errors in the audit report related to the content belong to the scope of its assessment.
3. The State Audit Office to perform the task of the Secretariat, to assist the leadership in State and administrative audits in the review, through and released the audit report.
Chapter II the ORDER ESTABLISHED, assessment, and REVIEW the AUDIT REPORT RELEASE article 6. The sequence of steps, appraise, approve and issue audit reports in the preparation, evaluation, review and issue audit reports include the following steps: 1. Set up the draft audit report.
2. the Chief audit review of the draft audit report.
3. Evaluation of the draft audit report.
4. The audit of State leaders and approve the draft audit report.
5. Finalize the draft audit reports, submit opinions audited units.
6. The Organization informed the audit results with the audited units.
7. release the audit report.
Article 7. Establishment of the draft audit report 1. The collection of audit evidence, the audit results; check, classify, aggregate results of audit; establishment of the draft audit reports and organizes discussions, opinions, audits are members follow the points 1.1, 1.2, 1.3, 1.4 item 1 of chapter IV of the audit processes of the State Auditor.
2. The responsibilities of Chief Audit Division a) Slowly for 15 days from the date of the Audit Group audit ending in the unit, the head of the Audit Group should complete the draft audit report submitted to the Chief audit evaluation and review. In the process of establishing the draft audit report, the Audit Group Head must comply with the provisions of the law on State Audit, bylaws of organization and activity of State audits and other related regulations;
b) When meeting the delegation of audit for participation or handle other situations in the process of establishing the draft audit reports should be written into documents and stored according to the provisions of the law on the State Audit.
Article 8. Chief Auditor and approve the draft audit report 1. Authority to grant service a) authority granted the service chief audit evaluation helps to draft audit reports. The composition of the Board granted service a minimum of 5 members, including:-Chairman of the Board-level appraisal service is audited;
-Vice Chairman of level evaluation service Vice Chief Auditor 01;
-1 non member audits;
-Representative of General Secretary of the Council;
-Other members.
b the working principle of) authority to grant service:-Council level assessment service work according to the principle of collective discussion, voting by majority. Authority granted the service only conducted meetings evaluation when there are enough members of the Council and dissolved after the completion of the task.
– Where the Chairman is absent, the Chief Auditor Deputy Chief auditor appointed or alternative business manager (Deputy Chief Auditor case away) guarantees the principle of non Council President audits be appraised.
c) duties and powers of the Chairman of the Board-level appraisal service-performs the duties prescribed in paragraph 3 to article 4 of this regulation.
-Assigned Board member-level appraisal service appraisal the draft audit report.
-In the process of evaluation organizations, Chairman of level evaluation service has the right to request the head of the Audit Group, the head of audit, Nest Member audits provide evidence, documentation, interpretation, clarifying the issues involved.
d) content evaluation draft report audit authority to grant service members assigned to the evaluation of the draft audit report according to the following:-compliance audit reporting form on the structure, content, rationality, logic in presentation, grammar and spelling errors;
-Comply with the provisions of the documents, records of the audit;
-The results of the audit plan was led by State Auditor approval on key targets, the content, scope, limits, divisions are audited, the audit period;
-Adequacy of the legitimate, logical, of the audit evidence as the basis for the review, assessment, conclusion and recommendations of audit;
-The correctness, completeness and integrity of the data; the legality of these reviews, reviews, confirmation, conclusion, recommendations and the feasibility of the recommendations of the audit.
2. the Chief audit held meetings and approve the draft audit report a) participants of the meeting considered the draft audit report, the audit included:-head of State Auditor, State accounting area or Vice Chief Auditor is authorized;
-Head of delegation, Deputy Head of the delegation of audit, the Chief Auditor and Nest members draft audit reports;
-The members of the Board-level evaluation service;
-The Deputy Chief Auditor (when necessary).
b) the content of the meeting and approve the draft audit reports in specialized State audits, audits of State region are reflected in the report on the review of the draft audit report according to the template specified by the State Auditor.
c the responsibilities of Chief audit)-Chief Audit Division Only to perfect the draft audit reports under review results.

-Before the leaders of the State Audit review of the draft audit reports, the Chief Auditor to the Chief Audit Division Director, the head of the nest complete audit work explain these comments yet consistency of the unit audited, the case cannot be resolved, then the leader of the State Audit review decision. Chief Audit Division, chief audit Nest is responsible for the existence of the problem led to the slow release of the audit report.
d) records the audit of State leaders and approve the draft audit reports sent through the Service to 6 synthetic process audit State leaders and sending Service legislation, the Secretariat-General include the following documents:-the Chief Auditor's Newspaper, which stated the results of the audit plan approved but the content has not done due to the subjective, objective causes and the problems also have different opinions, the problem of reserves Chief's opinion audits, audit, Nest Chief Auditor should ask the opinion of the State Audit leader;
-The draft audit reports;
-Audit Group meeting minutes, report on the review of the draft audit report of the auditor of State, auditor of State area; evaluation report of the authority level;
-Other related documents.
The case of the remote unit (the State audit area) If sending the draft audit reports by e-mail, the General Service is responsible for cloning the audit leader sent State and related units; case, the leader of the State Audit requires review organization in the State Audit Office, the unit area fully prepared dossier as specified.
DD) the time limit for submitting the draft audit report audit of State leaders up slowest of 20 days from the end date of audit in the audited units.
Article 9. Evaluation, registration and approve the draft audit reports within 10 days of receipt of the draft audit report, the unit had the mission functions as follows: 1. a General Service) to receive, inspect and audit leader sent State, the functional unit chief audit records audit specialized State or State Auditor zone sector leader State audit process. The profile case yet to meet the requirements specified in point d of paragraph 2 article 8 of this Regulation shall within 7 days from the date of receiving the records must inform immediately to the additional units and improve their profile.
b) Organization draft evaluation audit reports according to the following:-the results of the audit plan was led by State Auditor approval: on target, vital, content, scope, limits, the audit unit is to audit and the audit period;
-The content of the audit results, compared to the target and the direction of the State Audit leader;
-Compliance with standards of audit reports; computer logic, the correctness, the fit between the audit results with reviews, reviews, verification, audit recommendations and conclusions;
-Feasibility of the audit recommendations and other matters (if any).
Where necessary, the General might recommend Major audits, the unit, the individual concerned provides more information, documents, explanations to clarify the issues related to the content of the evaluation.
c) The leader of the State audit results evaluation audit reports and recommendations to leaders of the State auditing review, concluded at the meeting review of audit reports. Evaluation results report must be audited by State leaders and sent to the unit the draft audit report before 10 November meeting of leaders review State Audit.
-Subscribe to the calendar and approve audit reports across the State Audit Office (Secretariat-General). The time limit for a maximum review organization is 10 days from the receipt by the Chief State Auditor audit specialized or regional State audit process audit of State leaders.
-With regard to the audit reports, important Service General counsels for the Auditor General of the State Audit Council of State to advise the State Auditor General in the evaluation of audit reports.
2. Service legislation a) verify its legal organization of the draft audit report according to the following:-compliance with the rules on audits, template, form in the audit report;
-The legality of reviews, reviews, the conclusions of the audit, recommendations in draft audit reports; the lead Institute, applying the legal text of the conclusions and recommendations of audit;
-The content need to be clarified to ensure a legal basis for making the comment, reviews, conclusions, and recommendations of audit;
-The conclusion, recommendations need to ensure the rule of law and other issues (if any).
Where necessary, the legislation may suggest Major audits, the unit, the individual concerned provides more information, documents, explanations to clarify the issues related to the content of the evaluation.
b) The leader of the State audit results evaluation audit reports and recommendations to leaders of the State auditing review, concluded at the meeting review of audit reports. Evaluation results report must be audited by State leaders and sent to the unit the draft audit report before 10 November meeting of leaders review State Audit.
3. The Secretariat-General of the State Audit Office is responsible for receiving and submitting results evaluation draft report audit of the functional unit for the audit of State leaders. Clerk responsibilities for audit of State leadership in the evaluation of the draft audit report.
Article 10. Leaders of the State Audit review of the draft audit report is the latest of 10 days from the receipt of the draft audit report, the auditor of State leaders have the responsibility to organize review of draft audit reports.
1. The composition of the meeting and approve the draft audit report a) State Audit leader;
b) Chief Auditor (or Deputy Chief Auditor authorized) the specialized State Audit or audits of State region, led the delegation of audit, Chairman of level evaluation service, General Manager (or Deputy) of the specialized State Audit, audit the State sector and other related members (if necessary);
c) General Service representative;
d) Legal Services representative;
DD) represented the State Audit Office (Secretariat-General);
e) other ingredients as leaders of State audit requirements as it deems necessary.
2. the location of the meeting and approve the draft report of the meeting of the audit review of the draft audit report was held at the headquarters of the State Audit Agency. For State Auditor based areas far from the headquarters of the State Audit Agency, the venue of the meeting can review at the headquarters of the State Audit Agency or at the headquarters of the State audit area as determined by the State Audit leader; the case held a meeting at the headquarters of the State Audit Agency, if the State Audit leaders agreed then Auditors to audit the State sector head and other components of the unit are not attending.
3. Order review meeting draft audit report a) leadership as State audit units establish the draft audit report chaired the meeting;
b) Chief Auditor or audit Group presents the summary of the implementation of the audit plan was approved and the problem should please the opinion leaders of State audits;
c) evaluation unit representatives presented the evaluation report;
d) direction of State Audit leader;
DD) comments of the delegations participating in the Conference;
e) comments, forward currency of audits on the problems caused by the Unit evaluation recommendations and guidance of the leaders of the State Auditor. The case is also contradictory opinions or not, they must explain in writing, accompanied by the proof of the problem;
g concluding comments), the direction of the leadership of the State Auditor.
4. General Services Organization has the task of recording the entire content of the meeting and approve the draft audit report.
Article 11. Improve the draft audit reports, submit opinions audited unit 1. Within 10 days from the date the State Audit leader, chief audit review audit specialized State or State Audit mission areas: a) Chief Director audits finalizing draft audit reports according to the content of the announcement of results draft review audit reports of the State Audit leader; explain in writing the content not in the evaluation report of the functional unit according to the conclusions of the State Audit leader;
b) Submit draft audit reports have been finalized to obtain the comments of the audited units, and sent General Services to examine the complete draft. Within 7 days from the date of the draft audit report, the audited units must have the written comments sent to the State Audit, the duration on which no opinion then regarded as agreed with the draft audit report.
The case of the unit audited explain comments in writing on the issues outlined in the draft audit report that they believe that the problem is not suitable, then the audited units must give the evidence to justify his comments. After receiving the comments of the unit audited, the audit Steering Group Chief Chief proposed audit opinion treats the leader of State Audit to review the decision.
c audit leaders) send the State (through the General Service) audit reports completed after obtaining the opinion of the audit unit (1 a); explanatory text and comments do not absorb the content in the appraisal report and the comments of the audited unit (there are other comments to the draft audit report), in which the Chief State Auditor audit specialized or regional State Audit to clear his opinion presentation of the Audit Group and about the different opinions with leaders State Auditor;

d) Chief Audit Division Only held the Conference audit results announcement.
2. General Service is responsible for checking the complete audit reports by announcing the results of the review led the State Auditor and the comments of the evaluation function the evaluation unit.
Article 12. The Organization announced the audit results with the audited unit 1. Participants of the meeting to announce the results of the audit, including: a) representing the State Audit leader or person authorized;
b) representatives of specialized State audits or audits of State region, Union leader and head of Audit audit the Nest (if necessary);
c) audited unit representatives;
d) represented the people's Council or representative (owner) the upper level of the unit audited.
For those critical audit report, audit State leaders specifies the composition of the State Auditor to attend through audit reports for audited units.
2. The sequence of conferences: a) State Audit leader or person authorized to host the meeting;
b the Chief Audit Division) presented the draft summary audit reports;
c) represent the unit audited statements of opinion;
d) other delegates addressing the comments;
DD) State Audit leader or person authorized to conclude the meeting and directing.
3. the Chief Audit Division has the task of organizing the meeting announced record audit results with the units audited according to the form prescribed by the State Auditor.
4. where the opinion of the unit audited agreed with the draft audit reports on the data and the conclusion, the Chief Auditor of State audits or specialized audit area State can report the audit State leaders allow no organized the Conference audit results announcement to save time and costs.
Article 13. The release of the audit report 1. Chief State Auditor audit specialized or regional State Auditor is responsible for directing the complete audit report according to the conclusions of the audit State leaders at the Conference audit results notification with the audited units and the comments of the audited unit (if acquired). Audit reports after finishing the Audit Group Head must be signed and indicate the full name; Chief State Auditor audit specialized or regional State audit was the auditor of State authorized to sign audit reports. Based on the audit report was finalized, the Chief Auditor of State audits or specialized audit area State sent notice of the conclusion of the audit, recommendations for the agencies, units and related organizations to implement or steer the implementation of the conclusions and recommendations of the State Auditor.
2. General Service is responsible for checking the complete audit report, notice of conclusion and recommendations the audit process audit State leaders before the release. Case of audit reports have yet to be completely correct, enough under the direction of leaders of the State Auditor, the General Service unit moved back the draft to perfection. Time check, complete a maximum of 3 working days from the date of receiving the audit report was finalized by the specialized State Audit or audits of State region.
Service General drafting the text of the audit report audit of State leaders signed a release form to audit the State's regulations.
3. The State Audit Office has the responsibility to verify the last audit report, the Office released the audit report before submission to audit State leaders signed the release, test time is 8 working days, counting from the date of dispatch by the general process of release; at the same time, responsible for the release of the audit report.
The time of the audit report for the audit unit and the relevant units at the latest 45 days is a special case, not more than 60 days (if there are objective reasons and is headed to the State auditors allow) since the end of the audit in the audited units. The unit, the individual made the release of the audit report is incorrect in accordance to responsible to the State Auditor General.
Chapter III IMPLEMENTATION and HANDLE breach of article 14. Implementation 1. General Service coordinated with the subdivisions of the relevant State Audit tracking, guide, examine the implementation of this regulation and periodic General reports the Auditor General State.
2. Heads of subdivisions to the State Auditor, the Group Auditor, the Organization, the individual concerned is responsible for implementation of this regulation; in the process if new problems arise or difficult problems need timely reflection on legislation for the State audit report modified, supplemented as appropriate.
Article 15. Handle violation of All violations of regulations, process evaluation, and review the audit report released by the State Auditor shall, depending on the nature and extent of the violation being disciplined or treated in accordance with the law.