Which 07 entities are not subject to the evaluation of professional and operational knowledge improvement in the auditing activities of the State Audit Office of Vietnam?
Which 07 entities are not subject to the evaluation of professional and operational knowledge improvement in the auditing activities of the State Audit Office of Vietnam?
Under Clause 2, Article 6 of the Regulations issued with Decision 1252/QD-KTNN in 2023, the provisions are as follows:
Persons exempted from evaluation and not subject to evaluation
1. Persons exempted from evaluation: Officials and public employees who have less than 03 years of service before retirement to receive social insurance benefits according to regulations from the time the Evaluation Council approves the list of participants for evaluation.
2. Persons not subject to evaluation
a) Officials and public employees appointed to positions of State Audit officials in the year immediately preceding the evaluation year.
b) Officials and public employees who are members of the Evaluation Council in the evaluation year.
c) Concurrent lecturers, officials and public employees of the State Audit in the year immediately preceding the evaluation year who participate in teaching classes of the Sector, ensuring the teaching time standard of concurrent lecturers as prescribed in the Regulations on lecturers of the State Audit.
d) Officials and public employees who are members of the Content Development Committee and the question bank serving the evaluation of professional knowledge updates in audit activities of the State Audit will not be evaluated in the first evaluation period.
dd) Officials and public employees who are members of the Review, Edit, and Update Committee for the document list, materials, and question bank serving the evaluation of professional knowledge updates in audit activities of the State Audit in the year immediately preceding the evaluation year.
e) Officials and public employees who are members of the Appraisal Committee for the document list and materials, question bank, and answers serving the evaluation of professional knowledge updates in audit activities of the State Audit in the year immediately preceding the evaluation year.
g) Officials and public employees who are temporarily suspended from work or duties.
The following 07 entities are not subject to the evaluation of professional and operational knowledge improvement in the auditing activities of the State Audit Office of Vietnam:
(1) Officials and public employees appointed to positions of State Audit officials in the year immediately preceding the evaluation year.
(2) Officials and public employees who are members of the Evaluation Council in the evaluation year.
(3) Concurrent lecturers, officials and public employees of the State Audit in the year immediately preceding the evaluation year who participate in teaching classes of the Sector, ensuring the teaching time standard of concurrent lecturers as prescribed in the Regulations on lecturers of the State Audit.
(4) Officials and public employees who are members of the Content Development Committee and the question bank serving the evaluation of professional knowledge updates in audit activities of the State Audit will not be evaluated in the first evaluation period.
(5) Officials and public employees who are members of the Review, Edit, and Update Committee for the document list, materials, and question bank serving the evaluation of professional knowledge updates in audit activities of the State Audit in the year immediately preceding the evaluation year.
(6) Officials and public employees who are members of the Appraisal Committee for the document list, materials, question bank, and answers serving the evaluation of professional knowledge updates in audit activities of the State Audit in the year immediately preceding the evaluation year.
(7) Officials and public employees who are temporarily suspended from work or duties.
Which 07 entities are not subject to the evaluation of professional and operational knowledge improvement in the auditing activities of the State Audit Office of Vietnam?
Who is subject to evaluation of professional and operational knowledge improvement in the auditing activities of the State Audit Office of Vietnam?
Under Article 5 of the Regulations issued with Decision 1252/QD-KTNN in 2023, the following persons are subject to evaluation of professional and operational knowledge improvement in the auditing activities of the State Audit Office of Vietnam:
- Officials holding positions of state auditors participating in audit activities: Auditors, Principal Auditors, Senior Auditors (excluding the leaders of the State Audit and Heads of units under the State Audit).
- Officials and public employees holding positions equivalent to specialists and above participating in audit activities or directly related work in units under the State Audit.
Who is exempt from the evaluation of professional and operational knowledge improvement in the auditing activities of the State Audit Office of Vietnam?
Under Clause 1, Article 6 of the Regulations issued with Decision 1252/QD-KTNN in 2023 as follows:
Persons exempted from evaluation and not subject to evaluation
1. Persons exempted from evaluation: Officials and public employees who have less than 03 years of service before retirement to receive social insurance benefits according to regulations from the time the Evaluation Council approves the list of participants for evaluation.
...
Thus, persons in the following cases will be exempt from evaluation of professional and operational knowledge improvement in the auditing activities of the State Audit Office of Vietnam:
- Officials and public employees who have less than 03 years of service before retirement to receive social insurance benefits according to regulations from the time the Evaluation Council approves the list of participants for evaluation.
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