Audit Staff

Handbook
Vietnam and Cambodia
Content
04 08
RESOURCES ENGAGEMENT
MANAGEMENT

17 25
IN THE OFFICE AT CLIENT SITE

27
PERFORMANCE@
KPMG
AUDIT RESOURCE & OPERATIONS MANAGEMENT
Ho Chi Minh City
Chung Y Phuong Manager, Audit Operations
Office : +84 8 3821 9266 ext. 8455
Mobile : +8490 827 1232
Email : [email protected]
Le Kha Dieu Diem Senior, Operations
Office : +84 8 3821 9266 ext. 3339
Mobile : +84 90 365 8709
Email : [email protected]

Hanoi
Nguyen Thi Thu Ha Assistant Manager, Audit Operations
Office : +84 4 3946 1600 ext. 6305
Mobile : +84 90 605 0207
Email : [email protected]
Dao Quynh Anh Senior, Audit Operations
Office : +84 4 3946 1600 ext. 6251
Mobile : +84 98 8567 505
Email : [email protected]

Phnom Penh
Sophea Say Personal Assistant to Senior Partner, Audit
Office : +855 2321 6899 ext. 7303
Mobile : +855 12 889 787
Email : [email protected]
Vanny Y Secretary, Audit
Office : +855 2321 6899 ext. 7304
Mobile : +855 92 268 158
Email : [email protected]

VIETNAM & CAMBODIA NATIONAL OPERATIONS

Vietnam and Cambodia
Jennifer Yi Senior Manager, Operations
Office : +84 8 3821 9266 ext. 8323
Mobile : +8491 859 1745
Email : [email protected]
Huynh Thu Anh Senior, Operations
Office : +84 8 3821 9266 ext. 8750
Mobile : +84 90 957 9935
Email : [email protected]

AUDIT STAFF HANDBOOK | 3

 RESOURCES
4 | AUDIT STAFF HANDBOOK 2013
 RETAIN WEB-SCHEDULE
1. What is the Retain Web-Schedule?

The Retain Web-Schedule is the platform in which you can view

your individual schedules, as well as the entire Audit schedule
for each office. When viewing Retain, you are able to see which
engagements you have been assigned to, the time frame of the
engagement, the Engagement Partner, Engagement Manager and
other team members. Retain also allows you to view the schedule
of the Audit practice, by office or by department.

2. How do I view my schedule on Retain?

While connected to the KPMG network, please go to

http://onlineapplication.vn.kworld.kpmg.com/Retain/Home.
aspx to access the web-schedule.

3. How do I view my team on a specific client on the Retain?

Please go to http://onlineapplication.vn.kworld.kpmg.com/
Retain/Home.aspx and under View by Schedule, select My Teams
and then click on View.

4. How do I view by client on Retain?

To search a specific client, indicate the office (HCM, HAN, PNH),

select “Clients” in the Search box, type in your client’s name,
and click on Search. On the result of the search, list of client
engagements will be displayed.
For AMs and above, your clients can be viewed by selecting “View
My Engagement”

5. How do I view my colleagues’ schedule on Retain?

Please go to http://onlineapplication.vn.kworld.kpmg.com/
Retain/Home.aspx indicate for which office (HCM, HAN, PNH)
select “Staff” in the Search window, fill in the name of the
employee (i.e. Lan). On the result of the search, click on the name of
the employee to view their schedule.

6. How often should I view my schedule on Retain?

You should view your schedule as often as possible, preferably

every day. The schedule on the Retain is constantly being updated
with the changing of the needs of our client engagements. With
clients as dynamic as ours, they will often need changes and we
need to be in a position to accommodate to them when possible.

AUDIT STAFF HANDBOOK | 5

 RETAIN WEB-SCHEDULE
7. Where do you find information about the engagement on the Retain
Web-Schedule?

For additional information about a booking, put the cursor over the
booking for information such as: Resource Name, Resource Level,
Resource Office, Client Name, Engagement Partner, Engagement
Manager, and other notes about the engagement.

8. I had my Retain Web-Schedule opened all day. Why is it not updated

when I know that my schedule has changed?

Go to the menu toolbar and select View, Refresh; alternatively,

press F5. The Retain Web-Schedule will not automatically be
updated the changes until you refresh your browser.

10. How are changes made to the Retain web-schedule?

Requests to make changes to the schedule are made by sending

a detailed email to the appropriate Retain inbox below, depending
on the home office of the individual whose schedule is being
changed. All schedule change request emails will need to have the
Senior in-charge (SIC) and the Manager in-charge (MIC) copied. The
Audit Operations team will then process these schedule change
requests and confirm with you of the update to Retain. Only emailed
schedule request changes that are sent to the below email inboxes
are acceptable.
• Ho Chi Minh City Office: VN-FM KPMG HoChiMinh - Retain
• Hanoi Office: VN-FM KPMG Hanoi – Retain
• Phnom Penh Office: VN-FM KPMG Phnom Penh - Retain

11. Who can send the request to change the schedule and have Retain
updated?

Anyone may submit a schedule change request, as long as it has

been approved by all related Engagement Managers. Approvals from
all parties involved will need to be obtained before the request is
sent into the Retain inbox. The staffing team will process scheduling
change requests under the assumption that all Engagement
Managers involved have approved of the change.

12. What should I do if I have been picked up for a job while my schedule
on Retain is open?

Anytime your schedule changes, please notify the Audit Operations

team by sending an email to the Retain inbox so that your schedule
will be updated. It is your responsibility to keep your schedule
updated on Retain as you become aware of such changes. Please
remember to specify the engagement, the dates you will be on job,
and copy the Senior in-charge (SIC) and the Manager in-charge (MIC)
in your email as an indication of approval.

6 | AUDIT STAFF HANDBOOK 2013

 UNASSIGNED POLICY
1. What is the meaning of “unassigned”?

Unassigned means you are not allocated to any engagement or do

not have any chargeable client work; it means that you are available
for jobs.

2. What should I do if I am unassigned?

Anytime you find yourself unassigned on the schedule, you will

still need to come to the office by 8AM and be ready for work for a
full eight-hour day. You will need to sign-in on the Unassigned List
by each day that you are unassigned. This policy is applied to all
levels from Assistant Manager (AM1) down to Assistants. Please
remember to include your extension so that you can be reached
when an assignment comes up.
Be proactive when you are unassigned! Attending trainings provided
by KBS, reading up on Risk Management (RM) Awareness updates,
catching on up emails and learning about KPMG applications
(including eAudit, IBS, and Sentinel) are some of the things you can
do while you are unassigned. You may also be picked up on small
in-office jobs providing exposure to other areas of the Firm.

3. Why do I need to sign-in the Unassigned List?

When you sign-in the Unassigned List, this indicates that you are
available in the office. Managers and seniors will look through this
list to quickly search for available individuals if they require staff
on their engagements. The list is helpful for short notice requests.
You may only charge to the “Non-chargeable” if you have signed-in
on the Unassigned List to indicate that you do not have chargeable
client work.

4. What should I do if I am being picked up for a job while I was

unassigned?

In the event that you are picked up on an assignment through the

course of the day, please inform Retain team so the team is aware
that you are no longer available. You will also need to update your
schedule by sending an email to the Retain inbox with a copy to the
SIC and MIC.

5. What are the consequences if I am being picked up for a job but I did
not inform Retain to update my schedule?

If you get picked up on client work and do not update your schedule,
it will appear as if you are available and your name will continue
to appear in the Unassigned List. You may be picked up on other
assignments that arise and you will have managers and seniors
looking for you. This causes a great deal of inefficiency that is easily
avoidable.

6. What if I do not sign in the unassigned list when I am unassigned?

The Secretary/Resource team will send you a reminder email if you

are in the office, but do not sign in the Unassigned List. The number
of times that you are reminded to sign-in will be indicated in your
Year-End Assessment Summary file as one of the factors to be
considered during the assessment process.

AUDIT STAFF HANDBOOK | 7

 ENGAGEMENT
MANAGEMENT
8 | AUDIT STAFF HANDBOOK 2013
ENGAGEMENT CREATION
A successful engagement includes effective planning, preparation, and closing of the
engagement.

PLANNING – ONLINE BUDGET SYSTEM

For every engagement, an online budget form must be submitted in the ONLINE BUDGET
SYSTEM. The budget form is critical to appropriately staff engagements and manage
portfolios.
Seniors are responsible for preparing engagement forms. Engagement teams can only
book staff on Retain when the online budget forms are completed and approved by the
Engagement Partner.
All recurring work should have a budget form created by 20 September, this includes all the
works for 31 Dec 2013 YE audit, QR, 30 Jun 2014 Half year review or year-end audit, and
fieldwork performed from 1 Oct 2013 to 30 Sep 2014.
If there are changes to your engagement, you can always update the budget form.

PREPARING FOR THE ENGAGEMENT

Before work begins, prepare the necessary administrative actions to track and manage
your team and the engagement. By completing these actions before the work is started,
engagement team members will accurately be able to charge time through, claim OPEs,
schedule client billings, and manage WIP effectively.
In order to create an engagement code, complete these steps below.

In Entity Management (EM), please start to Search for the entity. If it

is not already created in the system, please click Create.

Please enter the client’s details (full name and address) and send the
entity number to IBS Help Desk by the Client Integrity Coordinator to
release.
After entity is released, please go through all the other tabs and fill
Entity in details accordingly. On the last tab Client Acceptance, click Create
Management New to create Client Acceptance form (CEAC).
After answering all the questions in CEAC, click Calculate so the Risk
level appear, then click Bypass Fixed Approval to choose 2nd partner
(if CEAC is at High Risk, the system will automatically add John
Ditty as a 3rd partner) and Save. Click Submit for Approval so EP can
approve. Please note that in EM no matter which level CEAC is at, at
least 2 partners will be added.

After CEAC is approved by all partners, please go to Opportunity

Management (OM) and start to Search, if there is no opportunity in
the system, click Create .
In OM, please enter all the mandatory information (SAN ID, Service
Type group etc.). On tab Access, click Create CEAC. Similar to step
3 above, please choose 2nd partner and then Save, click Submit for
Approval. (For Tax and Advisory, CEAC in OM will follow EM’s, which
Opportunity means if CEAC in EM is Low Risk, CEAC in OM will require only 1
Management partner. If CEAC in EM is Medium, but CEAC in OM is Low, a 2nd
partner is still required.)

After CEAC is approved by the partners, please go through all the

tabs and fill in information accordingly.
On the last tab Obtain Engagement Code, click Create Engagement.
Please review if all the information is correct, and click Approve.
(Assuming Engagement Managers complete this step.)

Engagement codes should be opened before the work has started for team members to
charge time. If you notice an engagement code has not been opened, please contact your
In-Charge and Engagement Manager.

AUDIT STAFF HANDBOOK | 9

 ENGAGEMENT RECORD IN IBS
We have highlighted below four key points, when opening an engagement code, that will
bring efficiencies to engagements this upcoming year.
Engagement Description – In order to quickly process WIP Approvals, P/Ds have
requested the addition of the client name abbreviated in the Engagement Description.
Please note there is a 40 character limit.
Here are a few examples:
Client Assignment Name CORRECT FORMAT IN IBS
(Online Budget System) Example Abbreviations
Pepsico International Audit for the year ended 31 Pepsico Intl VN Co. AUD YE
Vietnam Co. Dec 2013 31.12.13

Vietnam Land SSG Ltd Group reporting under IFRS VN Land SSG GRP REP IFRS
for 31 March 2014 31/3/14

AB Mauri Vietnam AUP 31 August 2014 AB Mauri VN CO LTD_

Company Ltd AUP_31/8/14

Cambodia Angkor Air Audit of Consolidated FS for Cam Ang Air AUD Consol FS
FY ended 31/12/2013 FYE 31.12.13

Realization Rate – SET TO THE CORRECT RECOVERY RATE! If you do not input the
correct recovery rate, the default rate will be 100%.

x
Figure 1: Engagement Management - Engagement Realization %

Estimated Recovery Fee - This is the contract fee in local currency.

Figure 2: Engagement Management - Est. Recoverable Fee

10 | AUDIT STAFF HANDBOOK 2013

If the Estimated Recoverable Fee field is not filled, below is what appears on your WIP
reports. By adding the fee in, WIP proposals and approvals will be faster to process.

Figure 3: WIP Report- Estimated Recovery Fee

Team Member Tab – Add your SIC as a team member to the engagement record so they
can help you manage the engagement. They have access to the Engagement Transaction
Report, WIP Reports, and Debtor Reports.

Figure 4: Engagement Transaction Report – Track Charged Time

Seniors will receive similar communication when their portfolios are allocated. If you have
any questions, please feel free to contact the Resource and Operations teams in your
respective office.

MANAGING YOUR WIP

WIP Adjustments are required when the WIP balance does not reflect the recoverable value
from the client.
Recoverable value is calculated based on the realisation/recovery rate with the total time and
expense charged to the engagement. By reviewing your WIP on a monthly basis you can
monitor the cost of delivery of services and identify potential overruns.

Engagement Managers should propose WIP adjustments to Engagement Partners by the

27th of every month to provided Engagement Partners sufficient time to review and approve
of the adjustment by the 30th of every month. IBS system automatically closes on the last
of every month, thus it is important to make sure time, expenses, and WIP adjustments are
submitted on time.

AUDIT STAFF HANDBOOK | 11

 CLOSE OUT
When engagements are completed, please review the following for proper close out in
addition to DPP’s closeout check list.
Line by Line Review of WIP
Engagement In-Charges are to review all time and expenses charged to their engagements.
Any inconsistencies or overruns should be identified and communicated to the Engagement
Manager and/or Partner for further action.
Below is a step by step process on completing a WIP Review on an engagement:

Step 1 In-Charges to identify unreasonable charges, if any, from other functions or

departments or offices or other colleagues by reviewing line by line time and
expense charges by reviewing the Engagement Transaction Report or Mass
Time and Expense functionality in IBS.

Step 2 In-Charges to note unreasonable charges from other functions, and have a
discussion with the Engagement Manager and/or Partner. Engagement Manager
and Partner will follow up with the function’s Manager and/or Partner.

Step 3 After discussion and the time has been agreed for reduction/reversal between
the functions, the Engagement Manager can complete a transfer by:
• Transferring to an agreed engagement code for the time and expense; and/or
• Transferring time to Admin-Unassigned Time, an Internal Order Code.
Please make sure the approval narratives are completed and click on the
Review/Submit for Approval button to send to the approver. Refer to the Mass
Time and Expense Transfer Guide for detailed instructions.
Please note that for Unassigned Time approval submissions, it will not be
approved by Vo, Thi Diem Trang until she has confirmed with all parties of the
intended transfer.

Step 4 In-Charges to communicate with the Engagement Manager on instances of

overruns.

Step 5 After time and expense transfer is completed, the Engagement Manager will
review the updated WIP balance and propose write off/on adjustment in IBS.
Refer to the WIP and Billing Guide for instructions.

Step 6 The Engagement Partner is to approve of the proposed WIP adjustment made
by the Engagement Manager within the system.

Final Billings and OPEs

Remember to raise any final billings and OPEs for your engagement. If your OPEs are not
posted on time in IBS when you raise your final bill, estimate the additional out-of-pocket
expenses on top of the total expenses that have already been posted on to the engagement.
Refer to the Expenses section in the handbook for more information.

Freeze Engagement Codes

After file assembly, Engagement Managers should freeze engagement codes so no further
time and/or expenses are charged. Team members can still charge time during file assembly,
but the code should be frozen when file assembly is completed.
By freezing an engagement code, remaining billings can be processed, but people will be
unable to charge the time in timesheets and use the code for expense claims.
Engagement codes can be closed once balances and provisions for both WIP and Debtors
on the engagement must be zero; and no bills are outstanding (including unpaid tax invoices,
draft bills and partial bill adjustments). Only Engagement Managers and Engagement
Partners can close Engagements.
Refer to the IBS Freeze and Close Engagements guide for step by step instructions.

12 | AUDIT STAFF HANDBOOK 2013

FINANCIAL STATEMENT PRODUCTION
FINANCIAL STATEMENT PRODUCTION PROCESS –VIETNAM
The production process for Financial Statements has been • Printing of the financial statements – The financial
revised to effectively control the quality of the deliverables reporting team will commence printing of the financial
for hardcopy and soft copy financial statements. At the statements only upon approval and signoff of the
peak of the season when we have many deadlines with engagement partner on the financial statements printing
multiple clients, it is essential for version control and the checklist. In addition, the engagement manager needs
final deliverable to the client is perfect. Below are the key to initial at the back of each page of the final primary and
highlights to the production changes and how to make an translated financial statements.
advance requests to the Financial Reporting Team.
For final printing request to the FRT team, please provide the
• Primary version of the financial statements – The
following:
audit team can only edit the soft copy of the primary
version of the financial statements, which can either be 1. Financial Statement Printing checklist with both EP &
the English or Vietnamese version, as determined by EM’s signature (checklist is available on Audit intranet
the audit team. The skeleton soft copy of the primary page – Useful Documents)
version will be released by the financial reporting team
2. Hard copy with EM’s signature on each page of the back
to the engagement manager.
FS
• Translation and subsequent changes to the primary
3. EM is the main person contact to FRT lead for printing
and translated version – The financial reporting team
will accept the primary version for translation upon Please plan your request in advance by scheduling and
the review and approval of the engagement partner. ensuring ample time for the Financial Reporting to ensure
Subsequent changes to the master soft copies of the client deadlines are met. Requests will be processed on a
primary and translated versions will be edited by the first-come, first-serve basis.
financial reporting team only. The engagement team
will edit only on the hard copies with no access to soft Hanoi:
copies subsequent to the primary copy. In exceptional VN-FM HAN – Audit Reporting
cases, the lead of the financial reporting team (Nga or
Tam) may allow the release of the master soft copies of Ho Chi Minh City:
the financial statements to the engagement manager for
VN-FM HCM – Audit Reporting
the audit team to edit.

FINANCIAL PRODUCTION PROCESS WORKFLOW

Description Stage Operation PIC Note System
1. Financial reporting team (FRT) prepare 1 main version
(primary version) of financial statements (FS) skeleton
Audit team checks
in English or Vietnamese as requested by audit tea, 1 Prepare FS skeleton FRT
skeleton FS.
which complies with latest FS template from DPP
and based on prior year’s audited FS.

2. FRT sends primary FS skeleton to Engagement

Audit
Manager (EM) through email FRT’s mailbox Audit 2 Amendments to primary version FS
team
team to prepare draft primary FS.
Email
3. Final draft primary FS checked by EM and reviewed In peak period,
by EP is sent to FRT for translation through FRT’s 3 Translation of FS FRT secondment of audit
mailbox. staff will be made to
support FRT.
4. After translation, FRT prints English and Vietnamese
version FS and sends hard copies of FS to EM for EM, EP assigned P review translation version of FS Audit
review and save soft copies in DMS. DMS FS folder
4 with primary version team
can only be accessed by the FRT.

Any changes/
amendments
required
5. If there are any changes/amendments required, EM
returns reviewed hard copies FS to FRT for revision.
5 FRT

EM return hard copy FRT sends updated

version to FRT for versions to EM for
DMS (only
updating review
FRT can
access to
6. EM reviews final versions FS and initial in each page FSs DMS
EM initials on final FS and obtains EP’s approval on
of this two final versions in English and Vietnamese. 6 printing checklist
EM, EP
EM obtains EP’s approval checklist printing.
This final version of
7. FRT formats and prints final version of FS saved in
DMS
7 Formatting and printing FRT FSs will be saved in
eAudit file with cross
reference.
END

AUDIT STAFF HANDBOOK | 13

 DMS WORKSPACES
Proper retention of work in progress and final engagement files ensure archival of
documentation for future reference and reduce redundant files saved in multiple locations by
providing a centrailised Document Management System (DMS).
Below are DM policy and procedures to ensure document management compliance.
Workspaces will be monitored to ensure proper archival is completed. It is the engagement
team’s responsibility to meet Audit DPP Alert 2013-05 filing guidance, which also is part of
FY14 Audit KPIs.

1. ENGAGEMENT SETUP

# DM Policy Description
1.1 Creating WorkSpaces • As the Retain team allocates resources
• Creation of Client and for each engagement, they shall also
Engagement WorkSpaces shall create the engagement workspace, add
be carried out by the Retain all engagement members and assign
Team1 appropriate permission to each user
• All members of the Retain team • Engagement workspaces shall be
shall have DM Admin roles to created after an engagement code has
allow them to create workspaces been created in IBS and at least after
using WorkSite Web interim to make sure the team is fixed
for adding team members.
1.2 Naming Convention • WorkSpaces shall be named using the
WorkSpace naming convention following convention and must be prefix
with a letter denoting the workspace
• WorkSpaces names shall follow
type:
a specific naming convention
»» C – Client name
»» E – Engagement name and Year
1.3 WorkSpace Access Rights • With full access, the engagement
1.3a Within each Engagement Team partner and manager can create, edit
and delete documents in the workspace
• The Engagement Partner and
Engagement Manager will have • With read/write access, engagement
Default User roles with Full- members can create and edit
Access rights documents. They can delete their own
documents but not the documents of
• All members within an
other members
engagement team will have
Default User roles with Read- • Access rights will be reviewed when
Write Access there are changes to the roles of the
team members.
1.3b Beyond the Engagement Team
• With read only access, other audit
• All other audit professionals
professionals (S1 and above) can only
(S1 and above) will have Read
view documents but cannot create, edit
only access to all engagement
or delete documents in the workspace
workspaces
• Secretary, Reporting, and Translation
• Support Team will have access
team have been granted as Read/Write
to all folders.
to ALL folders in order to save time
• Support teams to be provided when creating workspace.
IT Confidentiality and Protection
Confirmation reminder when
given access to DMS.
1.4 Filing of Documents in DMS • Refer to Audit DPP Alert 2013-05
• Filing of documents under the (incorporated within the close out
current folder structure should checklist).
be in accordance with the DMS • Financial Reporting Team will save final
filing guidance released by DPP version of the FS in the FRT workspace.
Alert 2013-05 and (incorporated
within the close out checklist).
1
As the Retain Team creates all workspaces, they are by default the workspace owner. Workspace owner has full access to the workspace and
cannot be changed.

14 | AUDIT STAFF HANDBOOK 2013

2. ENGAGEMENT DELIVERY

# DM Policy Description
2.1 Adding New Users in the course • When new members (e.g. tax
of the Engagement specialists, IRM specialists, etc.)
• The Engagement Manager are required during the course of
shall be responsible to add and the engagement, the Engagement
granting the appropriate access Manager will need to communicate
rights for adding new members with the Retain Team to add these new
to their engagement workspaces members to the workspace
• In the event that the • Email requests for the addition of team
Engagement Manager is not members will be considered already pre-
available, Retain team can add approved by the Engagement Manager
and grant READ access right to when sent to the Retain mailbox and the
the new members, providing Engagement Manager is copied in the
there is request email sent to email
Retain mailbox with Engagement • All new members are added with Read
Manager is copied. access unless specifically approved by
the Engagement Partner/Manager.

2.2 Revoking Staff Resignations and • When a staff resigns or leaves the
Exits engagement team, documents owned
• IT administrators shall remove by the staff shall be maintained in DMS,
access to DMS to resigned staff but access to DMS for these resigned
staff shall be removed
• All documents that have been uploaded
by resigned staff will be transferred to a
DM administrator account. IT will keep
record of the original document owner
before changing to an administrator
account
• The IT Administrator must ensure
that the departing staff shall need to
check-in all documents that he/she had
checked out.

2.10 Retention Period for purging Context

documents permanently • When a user with the appropriate
• The purging retention period shall permission deletes a document, it does
be set at 90 days. Beyond the 90- not disappear from the DMS altogether.
day limit, all marked-for-deletion Instead, the document is “marked-for-
documents will be purged from deletion” and still resides in the system
the DMS permanently. albeit the user will not be able to view/
search for it. This marked-for-deletion
document is kept for a certain period
of time (to be set at 90 days) beyond
which, this will be purged from the
system permanently
Procedure
i. All eAudIT backup files will need to be
retained in the engagement workspace
and should not be deleted.
ii. After closed out of eAudIT files, only
the last backup will be retained while
previous copies can then be deleted
iii. The deleted backup copies (“marked-
for-deletion” backup files) will be
permanently purged from the system
after 90 days)

AUDIT STAFF HANDBOOK | 15

 3. WORKSPACE CLOSEOUT

# DM Policy Description
3.1 eAudIT Retention • All eAudIT final retention files (final eng
• The eAudIT final retention files file and PDF or RET retention files) must
shall be stored to the Retention be filed either using the import function
folder in the DMS prior to the or using drag-and-drop. Do not file using
closing of the workspace “Save as a New Version” (document
versioning)
• At closeout, only the eAudIT final
retention files (i.e. final eng file and PDF
or RET retention file) shall remain in the
DMS

3.2 Closing WorkSpace • The Engagement Manager is responsible

• The Retain Team shall be for closing engagements as documented
responsible for closing the closeout checklist. The engagement
engagement workspace with workspace shall be closed following to
the advisory of the Engagement the close out of eAudIT files.
Manager • The Engagement Manager will then
inform the Retain Team to close the
corresponding engagement workspace
• IT shall run a query from the DMS on
a periodic basis (e.g. prior to start of
peak season in Oct) as agreed with the
Retain Team to identify all outstanding
workspaces
• If closeout workspace needs to be
reopened subsequently, a separate
request with approval from either
the Engagement Manager/Partner is
required to be provided to Retain Team
to re-open the workspace again.

3.3 Archiving of Engagement • IT shall run a query to extract all

Content close out workspaces to move to the
• Content archival should be Preservation Library.
completed after the busy season. • After archiving, IT shall send a
• IT shall be responsible to perform notification email to the respective
content archival from the Active Partner/Manager informing them that
library to the Preservation library. the closed workspaces have been
archived to the Preservation Library.
• The Engagement Partner/Manager will
need to delete their old workspace
shortcut and add the archived
workspaces to the “My WorkSpace”
worklist for future reference.
3.4 Destruction of Engagement • IT shall run a query to extract all
Content archived workspaces that have passed
• Destruction of Engagement their retention period for approval by the
Content shall be performed on a respective Engagement Partner prior to
yearly basis deletion from the DMS
• IT shall be responsible to perform • After deletion, IT shall sent a
content destruction from the confirmation email to the respective
Preservation library after the Partner informing them that the
engagement content has passed approved workspaces have been
its regulatory retention period deleted from the Preservation Library
• The Engagement Partner will need to
delete their old workspace shortcut
from their FileSite, if applicable

16 | AUDIT STAFF HANDBOOK 2013

IN THE OFFICE
AUDIT STAFF HANDBOOK | 17
 EXPENSES
As you are billing out to your clients, please remember to charge for out-of-pocket expenses
(OPEs) incurred on your engagement. OPEs directly impact our bottom line when they are
not recovered in a timely basis.
KPMG will reimburse all authorised and reasonable expenses incurred by employees and
partners, whether they are OPEs incurred on behalf of clients or non-chargeable expenses
incurred on behalf of the firm.

EXPENSE CATEGORIES
Online VN App IBS Manual Form

Travel
Air √

Taxi √ √ KH

Car Service √

Other Transportation √

Accommodation √

Meals √

Per Diem √ VN √

Administration & Office*

Courier √

Fax √

Telecommunications √ √ KH

Postage √

Photocopy √

Additional copies of Reports √

ADMINISTRATION & OFFICE

• Fax: Faxes sent on behalf of a client are to be billed at a rate of VN VND5,000/KH
USD.10 per page.
• Telecommunications: Telephone expenses made on behalf of a client are to be billed
to the client on a per usage basis. These expenses include calls to/from landlines and
mobile phones; particularly international calls.
• Postage: Billed to the client as incurred.
• Photocopy: Photocopies made on behalf of a client are to be billed at a rate of VN
VND5,000/KH USD.10 per page.
• Additional copies of reports: It is the Firm’s policy to provide five copies of each report
in English and Vietnamese/Khmer issued at no cost to the client. Each additional copy
will be billed at VN VND220,000/KH USD10 per report (bound or unbound). Engagement
Partners have the authority to waive this fee.

Administration & Office expenses, except for telecommunications, should be coded as

“Other – Admin Expenses” in IBS, with a detailed description added to indicate the type of
expense made on behalf of the client.
When to submit expense claims
OPEs should be submitted within two weeks from the date of incurrence. Delays in OPE
claims can result in the Audit Function having to write-off expenses that could otherwise
have been billed to a client. Expense claim approvers will not approve overdue expense
claims (greater than one month).

18 | AUDIT STAFF HANDBOOK 2013

Expense Claim Form in IBS
Other than taxi and telephone expenses, all expense claims will be completed and approved
in IBS. Expenses relating to client engagements are submitted to the Engagement Partner or
Director for approval in the system. For taxi and telephone expenses, please use the online
applications to claim for Vietnam and “Other Out of Pocket Expense” form to claim for
Cambodia.
Non-chargeable expenses are submitted and approved in the system.

Engagements with service fees inclusive of OPEs

For engagements where OPEs are included in the service fee agreed with the client, an
expense budget should be completed and approved by the Engagement Partner or Director
in the Online Budget Form System. Expenses incurred on the engagement will be tracked
against this budget.

Expense Write-offs
Expense claims should be submitted within 15 days of incurrence to ensure accurate WIP.
This best practice also reduces the risk of late claims that are charged to engagement codes
that have been closed or where final bills to the client have already been processed.
Expense write-offs in excess of these limits below require approval to process the
reimbursement from Bernard Wang (in HAN), Craig McDonald (in PNH), and Chong Kwang
Pauy (in HCM). This approval applies to engagements with service fees not inclusive of OPEs.

FY13 Vietnam Maximum expense write-off per engagement (VND ‘000/KH USD)

Partner 11,000/500

Director 11,000/500

TIMESHEETS
Timesheets should be completed by the end of every week and will be checked by
department secretary by the end of the Monday of the following week. The department
secretaries will monitor all timesheets in their department and inform HOD/engagement
managers of any missing timesheets. Department secretaries are responsible for checking
all timesheets to authorize Overtime form in their department and raising any issues and
problems with staff.
When completing timesheet entry, best practice is entering start and end time to account for
the multiple engagements or non-chargeable tasks you are completing throughout the day. If
you are eligible for Overtime, ensure that it is submitted as a separate line in IBS timesheets
with start and end time also included. Overtime hours in IBS timesheets must match with your
submitted overtime request form in OTAL. Noncompliance will result in OT not being paid out.
Please ensure your recording time correctly in IBS timesheet and OTAL OT/leave records.

AUDIT STAFF HANDBOOK | 19

 Step Field/Button Instructions
1 IBS Homepage Using IBS Homepage http://portal01.aspac.kworld.kpmg.
com/ibscem/SitePages/IBS_ASPAC_Home.aspx, navigate to
Complete Timesheet at “Tasks to do” section
2 Weekly View The current week will automatically display for time entry. If you
need to edit the previous week or enter time in the future you
can select through the calendar view or the Timesheet section,
Week from.

3 Internal Order Start at the day of your work week and select a non-chargeable
column code from the drop-down menu of Internal Order column that
corresponds to the work or absence you had on that day. Refer
Internal Order detail at https://portal.aspac.kworld.kpmg.com/vn/
ibs-vietnamandcambodia/Pages/default.aspx
4 Engagement Start at the day of your work week and select an engagement
Code column code from the drop-down menu of Engagement Code column
that corresponds to the engagement you had on that day
Regarding engagement code at Frozen status or Closed status,
the system will show up the red notification and stop you
submit the timesheet.
5 Time Ent. Indicate the number of hours worked. You may inset in multiple
(Time Entered) rows for multiple engagements worked or nonchargeable hours
in the day.
Enter the number of hours at “Start time” and “End time”
associated with the Internal Order row or Engagement Code.

6 Det. (Details) Notes can be entered for reference in this field.

• When more information is required for the engagement
regarding the time charged.
• Staffs making up time recorded as “Leave-General” are
required to make note (type of leave) of this in this section.
• Staffs making up time recorded as “Training –
Qualification – Course Partic”, “Training – Qualification
– Exam” are required to make note (e.g. ACCA/VACPA) of
this in this section.
Any deviation from your regular work week should be recorded
in this section for reference information.
7 Check Please click “Check” button when you finish your input on each
row to check your correct input
8 Insert Row Click “Insert Row” to add another Internal Order or
Engagement Code item for a particular day based on the row
you selected.
9 Copy Line If you want to repeat another Internal Order item or
Engagement Code for the remaining days you worked or were
absent, please click “Copy” button and select “Copy Line”
based the row you selected. Then, select the following row and
click “Paste” button. The notification will shown as “Selected
rows are Copied Successfully”.
10 Save Click “Save” at the top of the screen when you finish entering
your time sheet information for the week period. Your time
sheet is now saved.
11 Save and Click “Save and Submit Current” or “Save and Submit All”
Submit at the top of the screen when you finish entering your time
Current/ Save sheet information for the week period. Your time sheet is now
and Submit All saved and submitted.
12 Switch User Using “Switch User” button to access to a specific timesheet
when you are delegated for timesheet submission on behalf of.

20 | AUDIT STAFF HANDBOOK 2013

Commonly Used Internal Orders
Admin Unassigned Time 720000000020 Use this code for idle time when you are unassigned. This includes
the time you spend on admin work like submitting timesheets.
Leave - General 190000000024 Time off for:
• Maternity leave,
• Unpaid leave,
• Medical leave with or without SI cover
Training – Qualification – Exam 530000000021 Time sitting for a professional qualification exam following KPMG
policy (e.g. ACCA/VACPA)
Training – Qualification – 530000000020 ACCA/VACPA leave following KPMG policy for course participation
Course Partic

LEAVE REQUESTS
Leave requests should be submitted through the firm’s Overtime & Annual Leave (OTAL) system, which can be accessed at
http://otal.vn.kworld.kpmg.com/Default.aspx. Leave requests should generally be sent to your office Audit Operations team
for recommendation and approval. Please follow the below chart to ensure that your leave requests are routed to the correct
individuals, so that it can be processed appropriately.
The Audit Operations team will work with HOD’s and engagement managers to approve your leave requests. The timing and
duration of your leave request, as well as client commitments during the time you are requesting off, will be considered prior
to approval.
Please direct any questions regarding leave requests to either the HR or Audit Operations team.

TYPE OF
LEAVE

ANNUAL LEAVE MEDICAL LEAVE

Yes

Refer to the Audit ACCA Policy: Is this for ACCA Is this leave for more
“Individuals will be granted no preparation time for than 4 hours?
more than three days off for each exam days?
paper with the exception of the
last three papers in the series. In Yes
which five days will be granted if No
your schedule permits, additional Annual Leave in excess
leave may be requested one week of two consecutive days Do you have a
No
prior to the start of your leave.” should not be taken during medical certificate?
Please do not submit request for October through April
additional days any earlier.
Contact your Audit Operations No
Representative with any questions
or further clarification. Your medical leave form will
Are you available on the not be approved unless your
schedule for the days medical certificate has been
you are requesting off? uploaded into OTAL system

Yes
No
The Recommender should be the Engagement The Recommender AND Approver
Manager of the job in which you are assigned should be the Audit Operations
to. The Approver should be the Audit Operations representative in the office:
Representative in your office: HCMC: Ms. Chung Y Phuong
HCMC: Ms. Chung Y Phuong Hanoi: Ms. Dao Quynh Anh
Hanoi: Ms. Dao Quynh Anh PP: Department HOD
PP: Department HOD

AUDIT STAFF HANDBOOK | 21

 ANNUAL LEAVE DURING THE BUSY
SEASON (OCTOBER THROUGH APRIL)
The expectation of the Audit practice is that staff will not
take more than two consecutive days off during the months
of October through April. Leave will be approved in special
circumstances during this period, most notably study leave
for ACCA exams and personal events. Any leave requests
during busy season will proceed 1 week prior to the start of
your leave.
For more information regarding firm wide leave policy,
please refer to HR Policies, which also details the minimum
number of days required for a leave request need to be
communicated.

SICK LEAVE OR RUNNING LATE

If you need to take leave due to medical reasons or are
running late to work, you must call your department
secretary and indicate the names of those who will need to
be made aware of your absence or tardiness. If you cannot
get a hold of your department secretary, you may call the
Audit Operations or HR team. Please do not call your friends
and ask them to communicate your absence. This is your
responsibility. KPMG standard working hours are from
8:00am to 5:00pm. Being punctual demonstrates respect to
your colleagues and clients.
In the event that you take sick leave without having social
insurance certificate; and your annual leave and Time in
Lieu balance are zero, you are allowed to take maximum
5 days per annum for sick leave. Please be reminded that
any medical leave in excess of four hours will need to be
accompanied by a medical certificate upon your return to the
office. This document should be scanned and uploaded onto
the OTAL system along with your Medical Leave form. Half
day (4 hours) sick leave for 2 consecutive days without any
support documents from doctor/hospital is not allowed.

ACCA STUDY LEAVE

The Firm recognizes the importance of passing the ACCA
exams and becoming a certified member of the association.
We are supportive in your objective to successfully fulfill the
requirements of the certification through firm-sponsored
courses, materials, and mentorship. In addition, we have an
exemption in place to the leave policy for those sitting for
exams, particularly for papers taken during the peak months.
Under the Audit practice’s policy, individuals will be granted
no more than three days off for each paper, with the
exception of the last three papers in the series, in which
five days will be granted. However, please note that if your
schedule permits, additional leave may be requested one
week prior to your approved leave. Only leave requests for
papers under the Firm’s policy will be reviewed for approval.
Time taken to study for the exams will continue to be
deducted from your Annual Leave balance in accordance
with the current Firm policy. Requesting time off to prepare
for exams should be submitted prior to registration of ACCA.
For self-finance, please inform KBS your intent to self-
finance papers.

22 | AUDIT STAFF HANDBOOK 2013

OVERTIME DINNERS Employees are expected to bring their own work items (for
example network cables, mouse pad, and mouse) when hot
Meal reimbursements are given, subject to a maximum of desking. Please do not take other employee’s belongings for
VND65,000 in Vietnam or USD4 in Cambodia to staff who use. If you are unassigned, you should hot desk within your
work overtime, including Saturdays/Sundays and Public department area.
Holidays. For HCMC, hot desking applies to both Sun Wah and Paragon
Overtime dinners are reserved for those individuals who are office. Please note that for Sun Wah, seating in Audit Hot
working in the office and will charge 10 or more hours for Desking area in the 10th floor is only for engagement teams
the day. requiring to be near client site. There are only 27 available
seats for use. Unassigned staff must be located at the
• HCMC: Dinner vouchers are available near the Audit Paragon office. When working at Sun Wah, please do not
Operations area in Paragon. If you are working in Sun leave any personal belongs or clients related documents.
Wah, vouchers are available near the admin area.
• Hanoi: Dinner vouchers are available in the Audit
Operations area. You may order from any of the
CLEAN DESK
designated restaurants. Please remember to write your We work under significant time pressure and we often
full name on the voucher and include your signature and have to deal with multiple issues with tight deadlines.
your Manager/Engagement’s in-charge signature. Therefore, we are often under stress. When our seating
• Phnom Penh: You may order your dinner from the area is cluttered and cramped, we are more likely to feel
venue of your choice and claim back the expense with trapped. Instead of allowing ourselves to be drowned in
the office Account Manager. piles of paper, let’s maintain a clean, tidy and professional
environment. This can eliminate the stress of the mess
When obtaining a meal voucher, please remember to fill in around us.
the sign-in sheet so Operations and Admin teams can keep
track for vendor reimbursement purposes. A CLEAN DESK IMPLIES:
• No folders or personal items left underneath your desk
HOT SEAT •
on the floor
Loose papers that are no longer needed should be
Hot desking or hot seating policy – allows us to sit at shredded if they have sensitive information
different locations, depending on the requirements of our • Audit evidence should not be visibly displayed
work, team, or even personal preference. It also allows us
• Papers and folders that you need should be stored in your
to use our office space more efficiently, and is especially
assigned lockers or rolling cabinet at the end of the day
beneficial during times when our work space is limited due
to our continuous growth. • If possible, store your laptop in your assigned locker or
rolling cabinet at the end of the day. If it remains on the
Under the Hot Seat Policy, no workstations will be assigned desk, ensure your laptop is properly secured with the
to seniors and assistants on the Audit floor. Only those provided cable lock
workstations designated to AM’s and above and selected
• Papers and personal pictures should be neatly pinned
administrative staff will be assigned. This will increase the
and presentable on the bulletin desk dividers; and
utilization of our work area and allow engagement teams to
sit closer together when they are in the office. • Food items like dry snacks and candy should be kept in
closed containers and stored in your personal lockers or
Each morning when you arrive to the office, you may select rolling cabinets.
any open seat in the Audit area of your department. When
• Meals should be eaten at the K-Zones, not at your desk.
you leave for the day, you are required to clear out your
belongings (both work and personal items) entirely from the
workspace. That way, vacant workstations can be readily PERSONAL ITEMS
occupied. Please remember to be considerate as other Small personal mementos are okay to have at your area, but
people will be using the workstation after you so ensure please be mindful that they should be appropriate for the work
that the area is clean when you leave. All files need to be place and neatly presented. If the personal items hold high
checked into the library or put away in lockers. sentimental or cost value, please consider keeping it at home.

AUDIT STAFF HANDBOOK | 23

LOCKERS TRAINING
Staff are encouraged to use their assigned lockers. All When you cannot attend the mandatory Audit training course
personal and work items should be stored in your personal due to being booked on an engagement, a recommendation
lockers if you decide to leave them at the office. by an Audit Partner/Director and approval by Tran Anh Quan,
RM Partner is required prior to the training. In the case you
are released from the engagement after such approval, you
are expected to attend the training as scheduled.

DRESS CODE Female staff are expected to wear neat suitable attire at all
times. Sweaters, hoodies, jeans and khaki (including shirts,
KPMG’s global values define who we are, what we dresses and trousers) and other casual clothes are not
do, and how we do it. Our values also help us attract acceptable. Revealing clothes, including mini-skirts or those
and keep quality people, develop relationships with the revealing the midriff are not professional. Skirts and dresses
appropriate clients, and protect and enhance our reputation. should reach to the knees or longer. Shoes should be close-
Professionalism is a cornerstone of KPMG’s reputation toed and must be worn at all times. Plastic flip-flops, canvas
and an important part of how we present ourselves to our shoes, sandshoes, or sandals are not permitted even for
clients. Hence, it is important that all staff are appropriately walking around in the office in case of client visit.
and smartly dressed. When you go to client. Every staff should use their laptop
Male staff are required to always wear dress shoes, long bags to transport laptops and files. Any employees who
trousers in dark colors and shirt with tie. Jeans, khaki turn up to start work in any of the unsuitable business attire
trousers, trainers and sandals are not permitted. Hair should items (mentioned above) will be requested to change by
be cut conventionally and well groomed. your supervisors or Audit Operation team to uphold the
dress code policy.

24 | AUDIT STAFF HANDBOOK 2013

AT CLIENT SITE
AUDIT STAFF HANDBOOK | 25
 When you go to client site, please refer to the below
items for your reference:

TRAVEL
It is the Audit policy that time spent traveling to and from a
client’s location in excess of one hour each way should be
charged to the client’s engagement code. In other words,
you cannot charge the first hour spent traveling to either the
engagement code or admin non-charge code.
For example, if it takes you three hours to travel to the
client’s location, you may only charge two hours of that time
to the engagement code. We encourage audit teams to go
directly to the client’s premises rather than coming to the
office and then going to the client.

TRANSPORTING FILES TO CLIENT

It is the responsibility of KPMG employees to demonstrate
professional conduct and ensure client confidentiality inside
and outside of the KPMG office. As stated in the KPMG Staff
Handbook – Confidentially section, the policy is inclusive
of files being transported to and from the client site. Client
folders are not to be held in your hands when you are
outside of the office. Audit engagement teams are required
to transport client folders in luggage or laptop bags. KPMG
luggage and laptop bags are available for engagement teams
to use:
• In Hanoi, contact department secretary for storage key;
and
• In Ho Chi Minh City, bags are available at the library.
Remember to secure folders in locked filing cabinets or
lockers when not in use.

DRESS CODE
Present a professional and fresh appearance. Take extra care
when working at client site. Business jackets, ties, and dress
shoes are compulsory going to client site. Please refer to the
dress code policy for further details on appropriate apparel.

BEHAVIOR AT CLIENTS
How you behave at client reflects not only yourself but also
to the Firm’s image. It will also be addressed in your Year
End Performance review. Here are a few things we expect
you to follow when you are at client site:
• Be on time!
• Follow the KPMG dress code when you are at client site.
• Be courteous, patient, and respectful and listen
to others’ viewpoints when conversing with your
colleagues and clients.
• Avoid conversations in hallways, outside client’s
rooms or in public regarding the client’s condition or
occurrences. Secure client’s information at all times.
• Maintain a professional relationship with clients and
colleagues.
• Be prepared! You are accountable and responsible for
your work and performance.
• Restrict cell phone use to appropriate situations.

26 | AUDIT STAFF HANDBOOK 2013

PERFORMANCE @
KPMG
AUDIT STAFF HANDBOOK | 27
 ENGAGEMENT REVIEW POLICY
1. Audit seniors and assistants who charge 80 hours
or more to any audit engagements are required to
complete and submit an Engagement Review form
for that job. Managers are also required to submit and
engagement review form as selected by the senior
management.
2. This form may be initiated anytime, by any levels, even
if you have not met 80 hours on the engagement.
All forms will need to be approved and signed by the
Engagement Manager. A minimum of five engagement
review forms will be required for year-end review.
3. Engagement reviews for work done between 1
December and 30 April need to be completed by 15 May.
4. Seniors being evaluated should initiate the review
process by completing their self-assessments on the
Engagement Review Form and then sending the form
to the Engagement Manager for feedback. Associates
should send their self-assessments to their Senior
In-Charge for feedback. An evaluation meeting will
be taken place where the reviewer discusses the
performance review with the individual being assessed.
5. The Firm’s Skills and Behaviors will be assessed using
the below rating definition scale. Any ratings of “1” or
“2” will need to be supported by details and examples
in the “Reviewer’s Comments” field.
6. Completed evaluation forms (with final engagement
rating and all signatures) should be routed to your
Performance Manager. HODs will collate all ERF ratings
for their department.
7. The Audit Operations team will send out a quarterly
report summarizing engagements in which an
engagement-specific evaluation is required to be
completed and submitted.

CHARGE HOUR TARGETS BY LEVEL

The table below gives you an idea of the approximate
number of charge hours you could have each month to track
against your FY14 KPI chargeable hour target. Remember
to charge through your time! If you have capacity and need
more client work to meet your charge hour target, please
speak to your PM as well as the Audit Operations team.

Charge Hour Goals by Level

Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Chargeable Total
13 13 13 13 13 13 14 14 14 14 14 14
SM 40 40 50 70 80 70 120 150 160 140 100 80 1,100

M 55 55 60 90 80 70 130 160 170 140 100 90 1,200

AM 60 60 70 90 80 80 160 170 170 130 100 80 1,250

S1 50 60 80 110 120 80 210 210 190 110 80 50 1,350

S2 50 60 80 110 120 80 210 210 190 110 80 50 1,350

A1 50 60 80 110 120 80 210 210 190 110 80 50 1,350

A2 120 120 60 200 200 180 100 60 60 1,100

28 | AUDIT STAFF HANDBOOK 2013

GLOBAL OPPORTUNITY (GO) MOBILITY with the host countries. By doing the above steps, you will
The Audit practice continues to be very supportive of the ensure that you are placed in the mobility pipeline, so that
Global Opportunities (GO) programme and is committed when these assignments become available to us, you can
to providing meaningful overseas assignments for our be asked to GO. If you are interested in a GO assignment,
staff, at the right point in their careers. Successful global please contact Jennifer Yi or Ngo Thi Quyen for more
assignments benefit both the individual on assignment, on information.
a professional and personal level, as well as the practice in ASPAC AUDIT CAREER ENHANCEMENT
meeting the ever changing needs of our clients. Please be
reminded of the following minimum requirements that need “ACE” MOBILITY PROGRAMME
to be met during the applicant selection process for global The ASPAC ACE Mobility Programme allows the Audit
opportunities: practice to promote cross-cultural exchanges and increase
• 1 or 2 rated performance during the last year end unity amongst the various countries in the region.
assessment; The ACE programme offers a structured approach to
• English testing results meet the minimum requirement leadership skills development during the duration of the
set by the host country; secondment. Participants in this new initiative will be
invited to attend an exciting leadership workshop with their
• Length of service with the firm, but minimum Senior 1 other programme counterparts from around the region.
level This activity, along with the other processes built into ACE,
• Dialogue performance results; benchmark the programme’s unique focus on the individual
• Feedback from Performance Manager and other and their career enhancement, hence the name – Audit
managers; and Career Enhancement “ACE”.
• Other personality traits of the individual that will help For more information, please visit: https://portal.ema.
them integrate and succeed in the host. kworld.kpmg.com/globalpeople/go/aspac/Pages/
To that end it is important that each person understands AuditCareerEnhancement.aspx or contact Jennifer Yi or
the process and timelines that are required before a GO Ngo Thi Quyen.
assignment can be offered. Functional Transfers
1. Ready to GO? Audit staff who have an interest in applying for a position in
Begin by thinking about your long and short term career another function (Advisory, Tax, Infrastructure) should speak
goals and discussing these with your Performance Manager. to their PM, HOD, or an Audit Partner in the first instance.
This can be via the formal Dialogue process or informally in In cases where there is a request for transfer from an Audit
one-on-one conversations. Either way, your intention should position to another function, Audit Operations should be
be signaled to your PM. notified for approval before any discussions or negotiations
around a transfer are to take place with the other functions.
2. Prepare to GO Audit Operations will review factors such as the overall
As a Senior 2, you become eligible to possibly be placed resource needs of the business, the individual’s performance
into the “mobility pipeline”. By ensuring your performance history, areas of specialised industry experience or expertise,
remains at a high level at all times, you are already one step and the effective date of the transfer will be considered. If
towards your goal of a GO assignment. In addition, you will you are interested in gaining experience in Advisory, please
need to maintain advanced English proficiency by attending speak to the Audit Operations team.
the classes offered by our designated English service provider
through personal study and practice. Please note: English Inter-Office Transfers
Placement tests are offered twice a year across all 3 offices. Audit staff who would like to request a transfer from one
KPMG office to another KPMG office within the Audit
3. GO for it! practice will need to contact their PM or HOD in the
Mobility opportunities arise throughout the year and each first instance. Approval decisions will be made by Audit
host country has a different timeline. The GO Mobility Operations on a case-by-case basis depending on the
Team has visibility for GO assignments by working closely resource needs of the practice.

AUDIT STAFF HANDBOOK | 29

 KPMG Ltd
Hanoi
46th Floor, Keangnam Hanoi Landmark Tower 72
Building, E6 Pham Hung Street, Me Tri, Tu Liem, Hanoi.
T: +84 4 3946 1600
F: +84 4 3946 1601
E: [email protected]

Ho Chi Minh City

10th Floor, Sun Wah Tower, 115 Nguyen Hue Street,
District 1.
T: +84 8 3821 9266
F: +84 8 3821 9267
E: [email protected]

Thanh Hoa
Lam Kinh Building, Dong Huong Ward, Thanh Hoa City
T: +84 3 739 0199
E: [email protected]

kpmg.com.vn

Phnom Penh
4th Floor, Delano Center, No.144, Street 169 Sangkat
Veal Vong Khan 7 Makara, Phnom Penh,
King of Cambodia.
T: +855 23 216 899
F: +855 23 216 405
E: [email protected]

kpmg.com.kh

© 2014 KPMG Limited, a Vietnamese limited liability company and a member

firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (“KPMG International”), a Swiss entity.
All rights reserved.

The information contained herein is of a general nature and is not intended

to address the circumstances of any particular individual or entity. Although
we endeavour to provide accurate and timely information, there can be no
guarantee that such information is accurate as of the date it is received or
that it will continue to be accurate in the future. No one should act upon
such information without appropriate professional advice after a thorough
examination of the particular situation.

30 | AUDIT STAFF HANDBOOK 2013