Actual situation
As of July 7.2020, the whole country had 93.425 foreign workers working in Vietnam, of which the number of foreign workers who have not yet returned to Vietnam due to the Covid-19 epidemic was 21.641 people, mainly professionals. workers with high technical and professional qualifications, and experience in management in enterprises.
Remember that at the time of March 3.2020, a series of business owners tried to return home before Vietnam implemented a temporary shutdown order to deal with the COVID-19 epidemic. This, along with the fact that businesses want to have hard-copy audit reports, make auditing companies in a difficult position when they are under great pressure from customers to release audit reports before business owners. leaving Vietnam.
In some other cases, when the management of the enterprise left Vietnam, the printing and sending of the audit report abroad for the related parties to sign and then return it also takes a lot of time and the risk of loss. report to both parties.
In the era of technology 4.0, the boundaries of how things were done seemed to gradually erase the geographical distance, no longer dependent on the usual geographical distance. More and more auditors will be working remotely and this poses logistical challenges for signing and issuing audit reports. Auditors must spend time calculating the choice between coordinating pages by mail using handwritten signatures with digital signatures so that the fastest and most effective way.
So why not apply digital signature to auditors?
The benefits of digital signatures
The birth of digital signature is a revolution that contributes to completely transform manual data of organizations and enterprises into electronic data. Digital signatures fully meet the elements of legal and confidentiality, and the transportation of electronic documents via online is also much faster and more compact.
A digital signature is a form of electronic signature based on public encryption technology. It serves as a personal signature or stamp to the business and is legally recognized.
Each account using has a key pair including: Public Key and Security Key. The public key is used to authenticate the digital signature and authenticate the user of the digital signature. The security key is used to create a digital signature. Currently, businesses consider digital signatures as an authentication technology, ensuring security, ensuring safety for Internet transactions, helping to resolve data integrity and as proof against internal disclaimer. Signed, helps businesses feel secure with their electronic transactions.
Hand signature is no longer required in most cases, and digital signature has been applied for many years to make online tax declaration, electronic customs declaration, electronic securities transaction, declaration and payment of insurance ... but the enterprise does not have to print declarations and stamps.
Therefore, digital signatures are increasingly promoting their important role in the era of technology to save costs, human resources, time, simple and fast procedures, to promote the integration process. economic development and international integration make the country more and more developed.
Benefits when applying digital signature (electronic signature) of auditors
- Saving time to issue audit reports, instead of rotating reports and performing hand-signing, the transaction parties can quickly and accurately digitally sign;
- Minimize printing costs: Online submission of audited financial statements combined with digital signatures will help reduce printing workload, paper costs and increase environmental protection;
- Shorten travel time, report delivery and receipt: the digitally signed report will be sent to related parties by email, thereby reducing travel time and risk in delivery. ;
- Signing anytime, anywhere: helping auditors flexible in handling work no matter where they are;
- Increase the safety and confidentiality of information and help parties confirm the work smoothly as well as increase accountability after signing.
With the above obvious benefits along with the change in the working environment and business, the use of digital signatures for auditors to sign on the audit report is expected to apply in the near future.
