VI Auditing is one of the key roles in corporate risk management, so weak internal control will affect the development of the business, cause business losses or lose the reputation of the auditing unit. maths. Through today’s article, Pham Consult will help you learn more about how the scope of control for the organization of audit quality control of the Chief Auditor is regulated.
Pursuant to the provisions in Point a, Clause 1, Article 21 of the Regulation on Audit Quality Control of the State Audit issued with Decision 477/QD-KTNN in 2024 as follows:
The Department of Consultation and Audit Control performs audit quality control organization of the Chief Auditor
1. Scope and location of control
a) The scope of control of the organization of audit quality control by the Chief Auditor includes: (i) Activities to implement regulations on audit quality control at the unit; Organizing and implementing audit quality control activities according to functions, tasks and according to this Regulation and other regulations of the State Audit; (ii) Select a sample of some ongoing audit teams and records of some completed audit teams to evaluate the quality of the Chief Auditor’s audit quality control work.
b) Control location: At the headquarters of the State Audit or the headquarters of the controlled unit. The control locations for audit teams that are performing audits are selected as control samples by the Director of the Department of Labor and Inspection in agreement with the Head of the unit presiding over the audit.
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Accordingly, the scope of implementation of control over the organization of audit quality control by the Chief Auditor includes:
(1) Activities to implement regulations on audit quality control at the unit; Organizing and implementing audit quality control activities according to functions, tasks and according to the Regulations issued together with Decision 477/QD-KTNN in 2024, other regulations of the State Audit;
(2) Select a sample of some ongoing audit teams and records of some completed audit teams to evaluate the quality of the Chief Auditor’s audit quality control work.
What content does the Chief Auditor exercise control over the organization of audit quality control?
Pursuant to the provisions of Clause 2, Article 21 of the Regulation on Audit Quality Control of the State Audit issued together with Decision 477/QD-KTNN in 2024, carry out control over the organization of quality control. Audit by the Chief Auditor on the following contents:
(1) Disseminating, deploying and guiding the implementation of policies and regulations on audit quality control at the unit; promulgation of policies and regulations on audit quality control in accordance with the unit’s operational characteristics (if any).
(2) Developing plans and organizing the implementation of audit quality control during the stages of the audit.
(3) Control the organization and monitor the implementation of audit recommendations of the unit; Organization of audit quality control for inspections to implement audit conclusions and recommendations during the year.
(4) Select a sample of a number of ongoing audit teams and documents of a number of completed audit teams (each audit team selects a sample of a number of audit teams) to check and evaluate compliance with the regulations in Carry out audit quality control of the Chief Auditor regarding the content of document control for audit teams and audit teams that have completed audits; Contents of audit quality control implementation for audit teams and ongoing audit teams.
(5) Coordinating with the Department of CD & KSCLKT in implementing the control plan of the State Audit and organizing the implementation of control opinions in the control reports of the Department of CD & KSCLKT.
(6) Evaluate the organization of preparation and sending of control reports of the unit according to regulations; the implementation of periodic and extraordinary reporting regimes of the Chief Auditor to the State Auditor General; Manage, administer, and direct audit activities of the Chief Auditor.
How many forms of audit quality control are there in the Department of Audit Regulation and Quality Control?
Pursuant to the provisions of Clause 1, Article 15 of the Regulation on Audit Quality Control of the State Audit issued together with Decision 477/QD-KTNN in 2024 as follows:
Forms of audit quality control and annual control plan of the Department of CD and Audit Inspection
1. Forms of audit quality control of the Department of Auditing and Inspection include:
a) Supervise audit activities of the audit team.
b) Direct audit quality control for the audit team.
c) Control the quality of unexpected audits at the request of the State Auditor General.
d) Control documents after issuing the audit report.
d) Control the organization and implementation of audit quality control by the Chief Auditor.
Thus, there are a total of 05 forms of audit quality control of the Department of Audit Regulation and Quality Control. Hope the above information will help your work.
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