On September 6, 2023, the State Auditor General issued Decision 11/2023/QD-KTNN promulgating regulations on the list of audit documents; regime for filing, preserving, exploiting and destroying audit records.
According to Article 3 of Decision 11/2023/QD-KTNN Regulations on the list of audit documents of an audit including:
- General audit records of the audit team;
- Detailed audit records of the audit team;
- Inspection documents implementing audit conclusions and recommendations; documents for resolving complaints, petitions and lawsuits in state audit activities;
- Audit quality control records of Chief Auditors of specialized and regional State Audits and Directors of Advisory Departments assigned to preside over the audit (referred to as Chief Auditors).
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In particular, Article 7 of Decision 11/2023/QD-KTNN stipulates documents for resolving complaints, petitions and lawsuits in state audit activities as follows:
(1) Complaint resolution documents, including:
- Complaint letter;
- Documents and evidence provided by the parties;
- Minutes of inspection, verification, conclusions, and inspection results (if any);
- Minutes of dialogue organization (if any);
- Advisory opinions of the Council (if any);
- The decision to settle complaints;
- Other relevant documents.
(2) Documents for resolving audit recommendations, including:
- Proposal document;
- Documents and evidence provided by the parties;
- Minutes of inspection, verification, conclusions, and inspection results (if any);
- Advisory opinions of the Council (if any);
- Official dispatch responding to petitions;
- Other relevant documents.
(3) Records and documents related to lawsuits in state audit activities (if any).
Article 8 of Decision 11/2023/QD-KTNN, the Chief Auditor's audit quality control records include:
(1) Documents related to the organization of audit quality control, such as:
- Decisions to establish the audit quality control team; decisions to amend and supplement members of the audit quality control team (if any);
- Audit quality control plan of the unit in charge of the audit and documents of adjustments, modifications and supplements (if any);
- Directive documents related to the organization of audit quality control;
(2) Audit quality control evidence (documents proving control findings).
(3) Working minutes and documents and papers related to inspection quality control records (except documents saved in account 2.1 and account 11.1, Article 4 and account 8, Article 6).
Decision 11/2023/QĐ-KTNN takes effect from October 21, 2023.
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