From October 31, 2023, what are the regulations on the procedure for selecting State Audit collaborators?
How is the process for selecting State Audit collaborators regulated from October 31, 2023?
On October 31, 2023, the State Audit issued Decision 1348/QD-KTNN in 2023 on the issuance of Regulations on the use of State Audit Collaborators.
Article 8 of the Regulations issued with Decision 1348/QD-KTNN in 2023 stipulates the selection of State Audit collaborators as follows:
Selection of Collaborators
1. Preparing the list of collaborators: Based on the demand for collaborators or the actual situation during the audit process, the heads of units of the State Audit determine the demand for collaborators, propose the work content requiring collaborators, and prepare the list of collaborators to submit to the Auditor General.
2. Appraisal of standards and conditions for collaborators:
a) Units requiring collaborators (leading unit) propose the standards, conditions, and related content to the Auditor General (through the Department of Regime and Quality Control of Audits) for consideration and decision.
b) If necessary, the Department of Regime and Quality Control of Audits advises and proposes to the Auditor General to establish a Council for appraising the standards and conditions for collaborators. The composition of the Appraisal Council includes:
- Auditor General or Deputy Auditor General in charge of the leading unit - Chairman of the Council.
- Representative of the Department of Regime and Quality Control of Audits (01 Deputy Head of Department as standing member; 01 Head of Division as secretary member).
- Head of the leading unit - Member.
- Representative of the Leadership of the General Department - Member.
- Representative of the Leadership of the Legal Department - Member.
- Representative of the Leadership of the Office of the State Audit - Member.
- Other members as decided by the Auditor General.
3. Organizing the selection of collaborators, approving, and signing contracts: Based on the approval of the Auditor General on the selection results of collaborators, units are responsible for completing the procedures for selecting collaborators and signing contracts with them as stipulated by law. If necessary, the Office of the State Audit, Regional State Audit, coordinate with the Department of Regime and Quality Control of Audits and related units (if any) to advise the Auditor General on organizing the selection of collaborators as stipulated by the Law on Bidding.
Thus, according to the above regulations, the selection of collaborators is carried out in 3 steps as follows:
Step 1: Preparing the list of collaborators
Step 2: Appraisal of standards and conditions for collaborators as stipulated in Clause 2, Article 8 of the Regulations issued with Decision 1348/QD-KTNN in 2023.
Step 3: Organizing the selection of collaborators, approving, and signing contracts.
How is the process for selecting State Audit collaborators regulated from October 31, 2023?
What conditions must individuals meet to become State Audit collaborators?
Point a, Clause 1, Article 7 of the Regulations issued with Decision 1348/QD-KTNN in 2023 stipulates the standards and conditions for individual collaborators as follows:
* Standards
- Possess appropriate professional qualifications and skills relevant to the specialty and work required by the State Audit.
- Have good moral character, sense of responsibility, honesty, and objectivity.
- Have at least 5 years of continuous working, research, or management experience in the specialization related to the requirements of the State Audit.
- Possess degrees, certificates, or practice licenses (issued by competent authorities) related to the requirements and job content as required by law.
* Conditions
- Must meet all the standards stipulated at point a, Clause 1, Article 7 of the Regulations issued with Decision 1348/QD-KTNN in 2023.
- In the 3 consecutive years before and at the time of signing the contract, there should be no misconduct, legal violations that resulted in actions by state agencies or professional associations; not involved in matters under investigation, complaints, or denunciations related to the specialty as required by the State Audit.
- Collaborators participating in the audit should not fall under the cases specified in Article 28 of the State Audit Law 2015 and should not work for or consult the audited unit or any other situations that might affect independence, objectivity in task performance (due to bias, conflict of interest, or other factors affecting professional judgment).
- Foreign individuals as collaborators must meet Vietnamese legal standards and conditions.
- Collaborators must not violate previously signed contracts with the State Audit.
What are the obligations of State Audit collaborators?
Clause 2, Article 11 of the Regulations issued with Decision 1348/QD-KTNN in 2023 stipulates the obligations of State Audit collaborators as follows:
- Promptly report to the State Audit if falling under cases affecting independence and objectivity in task performance as stipulated at point b, Clause 1 and point b, Clause 2, Article 7 of the Regulations issued with Decision 1348/QD-KTNN in 2023.
- Perform tasks according to the contract;
- Strictly adhere to the State Audit Law and other related legal regulations;
- Be responsible to the State Audit and the law for the results of tasks performed and as per the signed contract; in case of legal violations, depending on the nature and extent, be subject to administrative penalties or criminal liability; if causing damage, must compensate as per the contract and legal regulations;
- When participating in the audit team, collaborators must:
+ Follow and complete tasks as assigned by the Team Leader or Team Head; comply with audit standards, processes, and professional methods; Regulations on the organization and operation of the audit team of the State Audit; strictly comply with the provisions in Clause 1, Article 8 of the State Audit Law 2015 and other related regulations of the State Audit.
In cases where the collaborator is an organization, they must assign professionals who meet the standards and conditions as stipulated for individual collaborators in Clause 1, Article 7 of the Regulations issued with Decision 1348/QD-KTNN in 2023 to ensure work progress and quality;
+ Report truthfully about relationships affecting objectivity in auditing activities according to Article 28 of the State Audit Law.
+ Promptly inform the Team Head, Audit Team Leader to report to the State Audit as stipulated upon detecting legal violation signs by the audited unit and related organizations or individuals.
+ Comply with the State Audit's requirements on reporting, inspection, and supervision.
- Collaborators are responsible for the confidentiality of documents, data, and information provided by the audited unit or the State Audit in accordance with the State Audit and legal regulations.
- Perform other obligations as stipulated by law and the contract.
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