What are the 10 powers of the head of the audit delegation in Vietnam from August 20, 2024? What are matters that the head of the audit delegation in Vietnam are responsible for giving explanation of?
What are matters that the head of the audit delegation in Vietnam are responsible for giving explanation of?
According to Clause 3, Article 14 of the Regulation issued together with Decision 1495/QD-KTNN in 2024:
Duties, powers, and responsibilities of the head of the audit delegation
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3. Responsibilities
a) Be responsible to the Chief of the Audit Delegation for the activities of the audit delegation;
b) Be legally responsible for the accuracy, honesty, and objectivity of the evaluation, verification, conclusions, and recommendations (within the scope of related work) in the audit minutes, audit reports, audit result notices, conclusion notices, and recommendations of the State Audit;
c) Provide explanations on issues related to the work of the audit delegation at the request of the Chief of the Audit Delegation or competent agencies, organizations, or individuals as prescribed;
d) Be jointly responsible for legal violations in the audit activities of the audit delegation members; be responsible for proposing the temporary suspension of audit delegation members;
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Thus, the Head of the audit delegation is responsible for explaining issues related to the work of the audit delegation at the request of the Chief of the Audit Delegation or competent agencies, organizations, or individuals as prescribed.
What are the 10 powers of the head of the audit delegation in Vietnam from August 20, 2024? What are matters that the head of the audit delegation in Vietnam are responsible for giving explanation of? (Image from the Internet)
What are the 10 powers of the head of the audit delegation in Vietnam from August 20, 2024?
According to Clause 2, Article 14 of the Regulation issued together with Decision 1495/QD-KTNN in 2024 on 10 powers of the Head of the audit delegation in Vietnam as follows:
(1) Request the audited unit to provide full and prompt information and documents for the audit and explain issues related to the audit content; have access to and exploit the national database system and electronic data of the audited unit to collect information and documents directly related to the content and scope of the audit under the supervision of the audited unit based on the written authorization of the Chief of the Audit Delegation; data access must comply with legal regulations and ensure confidentiality, security, and safety as prescribed by law;
(2) Conduct checks and comparisons on contents directly related to the content and scope of the audit of the audited unit at agencies, organizations, and individuals related to the auditing activities in the approved audit plan;
(3) Report and recommend measures to handle audit delegation members who have violations for the Chief of the Audit Delegation to consider, handle according to their authority, or recommend relevant authorities to handle as prescribed by law;
(4) Retain in writing their opinions differing from the evaluation, verification, conclusions, and recommendations (within the scope of related work) in the audit minutes, audit reports, audit result notices, conclusion notices, and recommendations of the State Audit;
(5) Use information and documents from State Audit collaborators; review documents related to the activities of the audited unit; collect and protect other documents and evidence; review the operating processes of the audited unit;
(6) Request the Chief of the Audit Delegation to clarify the reasons for changes in evaluation, verification, conclusions, and recommendations (within the scope of related work) in the audit minutes, audit reports, audit result notices, conclusion notices, and recommendations of the State Audit;
(7) Ensure necessary conditions and means to conduct efficient audits; in cases of working overtime with the audited unit at locations in the approved audit plan to ensure audit progress and with the agreement of the audited unit, decide but must report to the Chief of the Audit Delegation and reflect in the minutes of the audit delegation meeting and be responsible for their decisions;
(8) Be protected by law during the performance of audit duties;
(9) Request the Chief of the Audit Delegation to temporarily suspend the duties of audit delegation members as prescribed in Clause 1, Article 18 of the Regulation issued together with Decision 1495/QD-KTNN in 2024;
(10) Based on actual requirements arising during the audit process, propose the need for the use and cost estimation of State Audit collaborators to report to the Chief of the Audit Delegation as prescribed by the State Audit.
What are the operating principles of the Audit Delegation in Vietnam?
Based on Article 3 of the Regulation issued together with Decision 1495/QD-KTNN in 2024 stipulates the operating principles of the Audit Delegation in Vietnam as follows:
- Independence and adherence to the law.
- Honesty, objectivity, publicity, and transparency.
- In auditing activities, the members of the Audit Delegation and related organizations and individuals must comply with the State Audit Law, regulations on power control, anti-corruption, and negation by competent authorities, and regulations of the State Audit.
- When auditing abroad, the Audit Delegation must comply with Vietnamese law, the law of the host country, and international law; adhere to principles of: economy, efficiency, ensuring security and national defense, and state secrecy as prescribed by law.
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