According to this Decision, the scope of duties to be implemented by the State Audit in 2018 will encompass the following:
- State budget audit:
+ Audit of State Budget statement of 2017 carried out at the Ministry of Finance and the Ministry of Planning and Investment;
+ Audit of management and use of public finance and public assets of 2017 carried out at 16 Ministries, bodies and entities;
+ Audit of management and use of public finance and public assets of 2017 carried out at the General Department of Taxation and audit of tax refund program carried out at certain cities or provinces;
+ Audit of local government budget carried out at 49 cities/provinces.
- Operational audit.
- Thematic audit.
- Audit of construction activities, management and use of investment funds.
- Audit of financial statements and activities relating to management and use of budget and state-owned assets of the State Budget.
- Audit of financial statements and activities relating to management and use of state-owned assets in 2017 carried out at state enterprises.
- Audit of National Defence, Public Security and Party bodies’ activities.
Read more details in the Decision No. 1785/QD-KTNN which is set to enter into force from December 4, 2017.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
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