Rights and Obligations of the Audited Entity

1. Rights of the Audited Unit

According to Article 56 of the State Audit Law 2015, the audited unit has the following rights:

- Request the Audit Team to present the audit decision, and the state auditor to present the state auditor's card;- Refuse to provide information and documents not related to the audit content;- Request the replacement of a member of the Audit Team when there is evidence that the member is dishonest or non-objective in performing duties, or is not permitted to be a member of the Audit Team according to the provisions of Article 28 of the State Audit Law 2015;- Provide a written explanation about the issues mentioned in the draft audit report if deemed inappropriate;- File a complaint about the conduct of the Audit Team members during the audit process when there is evidence that the conduct is illegal;- File a complaint about the evaluations, confirmations, conclusions, and audit recommendations in the audit report when there is evidence that these are illegal;- Request the State Audit to compensate for damages in case of causing harm to the audited unit in accordance with the provisions of the law;- Exercise other rights as prescribed by law.

2. Obligations of the Audited Unit

In addition to rights, the audited unit must also fulfill the following obligations:

- Comply with the audit decision;- Prepare and promptly submit financial statements, reports on implementation status, settlement of capital, investment project management; revenue and expenditure plans; reports on budget compliance and settlement to the State Audit as required;- Provide full and prompt information and necessary documents for the audit as requested by the State Audit and state auditors, and bear legal responsibility for the accuracy, honesty, and objectivity of the information and documents provided;- Fully and promptly respond to and explain issues requested by the Audit Team and state auditors related to the audit content;- Sign the audit minutes;- Fully and promptly implement the conclusions and audit recommendations of the State Audit on the management and use of public finances and assets;- Take measures to overcome weaknesses in their operations according to the conclusions and recommendations of the State Audit;- Report in writing on the implementation of such conclusions and recommendations to the State Audit;- During the complaint resolution period, the audited unit must still fully and promptly implement the conclusions and audit recommendations of the State Audit, except in cases where the State Auditor General or competent state authorities decide to temporarily suspend the implementation of the conclusions and audit recommendations of the State Audit.

These contents are stipulated in Article 57 of the State Audit Law 2015.

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