What are conditions for conducting remote audits in Vietnam? What are xoilac tv trực tiếp bóng đá hôm nay risks of remote audit in Vietnam?
What are conditions for conducting remote audits in Vietnam?
Based on Clause 4, Article 5 of xoilac tv trực tiếp bóng đá hôm nay Remote Audit Guidelines issued withDecision 243/QD-KTNN 2025, some conditions for conducting remote audits are stipulated as follows:
(1) Technological Conditions
- Information and communication technology infrastructure and supporting tools: Both KTNN and xoilac tv trực tiếp bóng đá hôm nay audited unit need to have appropriate IT systems that meet xoilac tv trực tiếp bóng đá hôm nay requirements, including computers, software, and stable internet connectivity.
- Data Security, Safety, and Protection (CSDP): Data security measures and information encryption are necessary to prevent data leakage or loss during xoilac tv trực tiếp bóng đá hôm nay remote audit process.
(2) Legal Conditions
Compliance with current legal regulations, especially those concerning data safety and security.
(3) Human Conditions
- KTNN auditors must possess xoilac tv trực tiếp bóng đá hôm nay skills to use technology and understand xoilac tv trực tiếp bóng đá hôm nay software and methods for remote auditing.
- xoilac tv trực tiếp bóng đá hôm nay audited unit needs to have a supporting staff team ready to provide, exchange information, and explain during xoilac tv trực tiếp bóng đá hôm nay audit process.
(4) Data Conditions
- Digital data readiness: xoilac tv trực tiếp bóng đá hôm nay audited unit needs to convert data from paper to digital format for easier sharing and processing.
- Data quality: Data must be complete, accurate, and quickly retrievable upon request.
(5) Clear Audit Procedures and Processes
- Remote audit procedures and processes should be clearly defined in xoilac tv trực tiếp bóng đá hôm nay KHKT, including work steps, implementation time, and supporting tools, etc.
- KTNN and xoilac tv trực tiếp bóng đá hôm nay audited unit should maintain regular, prompt communication to address arising issues.
What Are xoilac tv trực tiếp bóng đá hôm nay Risks of Remote Auditing?
Based on Clause 3, Article 5 of xoilac tv trực tiếp bóng đá hôm nay Remote Audit Guidelines issued withDecision 243/QD-KTNN 2025, xoilac tv trực tiếp bóng đá hôm nay risks associated with remote auditing are specified as follows:
- Authenticity of Evidence: Issues of data distortion and lack of clarity may arise in xoilac tv trực tiếp bóng đá hôm nay remote environment; identifying user identity without direct contact can increase xoilac tv trực tiếp bóng đá hôm nay risk of information manipulation or forgery. Documents and videos can be negatively altered leading to fraud. Hence, xoilac tv trực tiếp bóng đá hôm nay availability of information and communication technology and data security mechanisms play a particularly important role in mitigating these issues.
- Security Issues: Remote auditing involves online audit activities and digital data exchange. Therefore, considering security issues concerning access and data storage is crucial. To address this, KTNN and xoilac tv trực tiếp bóng đá hôm nay audited unit need to formalize network protocols and jointly commit to Data Security, Safety, and Protection (CSDP).
- Limited Visibility: In remote auditing, xoilac tv trực tiếp bóng đá hôm nay ability to observe actual activities, processes, and documents of xoilac tv trực tiếp bóng đá hôm nay audited unit is quite limited. This limitation may lead to errors, inaccuracies, or fraud that could be easily detected in an onsite audit.
- Communication Challenges: Information collected through human interaction is often complex and involves differences in attitude, expression levels…, however, this is not clearly represented in xoilac tv trực tiếp bóng đá hôm nay remote audit environment. Limited exchanges between KTNN and xoilac tv trực tiếp bóng đá hôm nay audited unit may lead to unreliable, inaccurate, or incomplete audit reports (BCKT).
- Technology Issues: Remote auditing entirely depends on technology, including video conferencing software, data sharing platforms (especially for large data volumes), and internet connectivity. Technical problems can hinder xoilac tv trực tiếp bóng đá hôm nay audit process, causing delays or inaccuracies in audit findings (e.g., network errors, computer malfunctions, or equipment failures).
What are conditions for conducting remote audits in Vietnam? What are xoilac tv trực tiếp bóng đá hôm nay risks of remote audit in Vietnam ? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
Is xoilac tv trực tiếp bóng đá hôm nay remote audit conducted centrally or dispersed in Vietnam?
Based on Clause 2, Article 8 of xoilac tv trực tiếp bóng đá hôm nay Remote Audit Guidelines issued withDecision 243/QD-KTNN 2025as follows:
Conducting xoilac tv trực tiếp bóng đá hôm nay Audit
- Announcing xoilac tv trực tiếp bóng đá hôm nay Audit Decision
xoilac tv trực tiếp bóng đá hôm nay audit decision announcement can be conducted by sending notices or organizing announcements at an online meeting on xoilac tv trực tiếp bóng đá hôm nay KTNN IT system.
- Conducting xoilac tv trực tiếp bóng đá hôm nay Audit
Depending on xoilac tv trực tiếp bóng đá hôm nay conditions of each audit and xoilac tv trực tiếp bóng đá hôm nay IT capacity,a remote audit can be conducted centrally at a workplace or dispersed.
2.1. Collecting Audit Evidence
Common methods and procedures for collecting audit evidence include: Observation; inspection, comparison; external confirmation; recalculation; interviewing; analytical procedures; repeating...
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Thus, a remote audit can be conducted either centrally at a workplace or dispersed.
