Rotation order and inspection of accounting vouchers
1. All accounting vouchers made by the enterprise or transferred to from outside must be gathered in accounting department of enterprises. Accounting department shall inspect such accounting vouchers and only after inspecting and verifying the legality of the vouchers, use such vouchers to record in accounting books.
2. The order of accounting vouchers includes as follows:
- Accounting vouchers are prepared, received, handled;
- Accountants, chief accountant check and sign the vouchers or request the Director of the enterprise for approval;
- Accounting vouchers are classified, organized, transactions and accounting books are recorded;
- Accounting vouchers are stored and preserved.
3. Procedures of inspection of accounting vouchers.
- Inspect the clear, honesty, fullness of items, factors recorded in the accounting vouchers;
- Inspect the legality of economic, financial operations arising recorded in the accounting vouchers, compare accounting vouchers with other relevant documents;
- Check the accuracy of the figures and information in the vouchers.
4. When inspecting vouchers, if accountants detect violations of policies, regulations and the regulations on economic , financial management of the State, they must refuse to make payment or dispatch warehouse, ... and immediately notify the Director of the enterprise to handle promptly according to current law. For the accounting vouchers inconsistent with procedures, contents and numbers are not clear, the person who is responsible for inspection or recording must return them, require further actions and adjustments which are a basis of recording later.

Source: Circular 200, Article 119