Training on audit quality control skills

On 21 March 2017, a training course on audit quality control skills was held in Hanoi for all auditors and officials of Department of Audit Policy and Quality Control. This was one of the regular internal training activities conducted by SAV professional units during the year.

The training to solve problems in the audit quality control process

At the training, the Handbook on controlling execution of audit quality control and some practical experiences has been introduced and shared among auditors. Following is the discussion and solutions to the existing problems in the audit quality control process.

Some staffs pointed out that the current timing of the control is rather late because when the audits conducted by the specialized audit departments and regional audit offices were nearly finished. Therefore, control of audit execution by director generals would be the same as that of the audit records. The appropriate time should be around September or October when the third season of audit is commenced. Others made several recommendations on scope of implementation. About 80% - 90% of the quality control records of the departments/offices should be reviewed for evaluation of the execution of audit quality control of the director general under the responsibilities and tasks assigned by the Auditor General as well as the regulations on audit quality control. For audit records selected by the departments/offices for evaluation of the quality of control, the sampling should be around 30-40% of the audit records, audit reports of which have been issued. The audit teams selected for inspection and control should be specified in the control decision and in the control plan, etc.

Basing on the comments given at the training course, the Director General Ngo Minh Kiem requested his department to complete the Handbook on the basis of staff contributions. Kiem stressed that the two areas that need further evaluation are the director general’s role for control activities of the control group and the director general’s acceptance of the results and recommendations in the control reports. These are two items to help the staffs of the Department assess the overall picture of the organization of control of the director general. Kiem also noted that there is a need for consistency in the control format with criteria and targets in the control plan. The control contents must have specific focuses. Also, the format of control plan should include objectives and control scope as well as sound reasons for selecting the samples.

The training session continued with the training on the quality control skills for the audit teams.

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