Audit Department Reports Immediately in Case of Serious Violations

18:48, 10/07/2024

This is notable content regulated in Decree 05/2019/ND-CP issued by the Government of Vietnam on January 22, 2019, stipulating internal audit activities.

The internal audit department of the unit must promptly report to the competent authority that issued the Internal Audit Regulation if any serious violations or risks that adversely affect the unit's operations are detected.

Additionally, unexpected reporting must be carried out in the following cases:

- Promptly notify the head of the audited department/unit if the issues identified in the audit report are not promptly corrected and addressed after a stipulated period;- After notifying the head of the audited department/unit as per regulations, if the issues are still not corrected and addressed, a prompt written report must be submitted to the competent authorities as prescribed by law.

More details can be found in Decree 05/2019/ND-CP effective from April 1, 2019.

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