On May 29, 2023, Auditor General Ngo Van Tuan signed Decision No. 08/2023/QD-KTNN to officially promulgate the Audit Process of the State Audit Office of Viet Nam.

Auditors of the State Audit Office of Viet Nam carrying out their field work

The Audit Process stipulates the process and procedures to conduct an audit by State Audit Office of Viet Nam (SAV), encompasing the following four stages: Audit Planning; Audit Implementation; Audit report preparation and issuance and Follow up audit recommendations.
 
The promulgation of the Audit Process serves multiple purposes, including establishing the legal framework and professional guidelines for organizing an audit and outlining the operation of an audit delegation and activities conducted by the state auditors (State auditors). The Process ensures consistency in organization, implementation, and management of audit activities as well as providing foundation for performing examination, inspection, supervision, audit quality control, and assessment of audit quality and professional ethics of SAV auditors. Additionally, the Process provides a sound basis for developing audit guidelines tailored to different types and fields of audits within SAV and helps establish a unified system encompassing audit templates and audit documents, training curriculums and materials for each rank of state auditors.
 
According to the Process, the audit planning stage consists of (i) Carrying out survey and collecting information; (ii) Assessing internal control systems and collected information; (iii) Developing a general audit plan; (iv) Reviewing and issuing the general audit plan; Issuing an audit decision; (v) Communicating and discussing with members of the audit delegation; (vi) Preparing necessary conditions for the audit delegation.
 
The audit implementation stages include (i) Announcing the audit decision; (ii) Carrying out the audit; (ii) Preparing and agreeing draft audit minutes.
 
Audit report preparation and issuance stages include (i) Preparing draft audit report; (ii) the Chief Auditor to review the draft report; (iii) the Auditor General to approve the report; (iv) Sending the draft audit report for comments; (v) Announcing the audit results; (vi) Finalizing and submitting audit report for issuance; (vii) Issuing audit reports and publishing audit results.
 
Follow up audit recommendations stage includes (i) Developing and approving follow up plan and decision, and preparing for the review; (ii) Organizing the follow up review at the auditee; (iii) Preparing, reviewing and issuing follow up reports; (iv) updating audit results and maintaining records; Publishing the follow up report and the list of organizations and individuals that do not implement SAV’s recommendations.
 
The Audit Process, audit file preparation and maintainance, and audit quality control are conducted in accordance with the regulations set by SAV and relevant regulations.

For audits that involve state secrets, in addition to following the prescribed Audit Process, auditor must adhere to the provisions outline in the Law on the protecting state secrets.

The handling of administrative violations in the field of state audit shall comply with the provisions of the Ordinance on Administrative Sanctions for Violations in the field of state audit and other pertinent guidelines establisded by SAV./.