Contract for the Duties of State Audit Office Collaborator: What are the Contents?
Obligations of State Audit Collaborators from October 31, 2023, as stipulated:
Section 2, Article 11 of the Regulation issued with Decision 1348/QD-KTNN 2023 stipulates the obligations of State Audit collaborators as follows:
- Promptly report to the State Audit if falling into circumstances affecting independence and objectivity in task performance as stipulated in point b, section 1 and point b, section 2, Article 7 of the Regulation issued with Decision 1348/QD-KTNN 2023.
- Perform tasks according to the contract's content.
- Strictly comply with the provisions of the Law on State Audit and relevant legal regulations.
- Be accountable to the State Audit and before the law for the results of the assigned tasks and signed contracts; if violating the law, depending on the nature and extent of the violation, be subject to administrative handling or criminal prosecution; if causing damage, compensate according to the contract and legal regulations;
- When participating in the Audit Team, the collaborator must:
+ Adhere to and complete tasks as assigned by the Team Leader or Head of the Audit Team; comply with standards, procedures, and professional methods of auditing; abide by the Organization and Operation Rules of the State Audit’s audit team; strictly follow the regulations in Clause 1, Article 8 of the Law on State Audit 2015 and other relevant regulations of the State Audit.
In cases where the collaborator is an organization, they must arrange personnel with appropriate expertise, meeting the standards and conditions like individual collaborators specified in section 1, Article 7 of the Regulation issued with Decision 1348/QD-KTNN 2023 to ensure progress and work quality;
+ Be responsible for reporting truthfully about relationships affecting objectivity in auditing activities as per Article 28 of the Law on State Audit.
+ Promptly notify the Team Leader or Head of the Audit Team to report to the State Audit as per regulations when discovering entities being audited and related organizations or individuals with signs of violating the law.
- Comply with the State Audit’s requirements for reporting, inspection, and supervision.
- Collaborators are responsible for keeping confidential any documents, data, and information provided by the audited entity or the State Audit as per the State Audit’s regulations and the law.
- Fulfill other obligations as stipulated by law and contracts.
*Contract for performing tasks of State Audit collaborators includes what contents?*
What contents are included in the contract for performing tasks as a State Audit collaborator?
Section 2, Article 9 of the Regulation issued with Decision 1348/QD-KTNN 2023 specifies the content of the contract for performing tasks as a State Audit collaborator as follows:
- Names, addresses of the parties; transaction bank accounts, tax codes (if any).
- Contents and scope of work to be performed.
- Professional regulations to be observed.
- Rights and obligations of the parties.
- Contract performance results (reports on job performance results, data, audit collaborator’s recorded documents...).
- Contract value and methods of acceptance, payment, and contract liquidation.
- Commitments to performance and completion deadlines; procedures for resolving contract disputes.
- Validity and duration of the contract.
- Other clauses (if any).
Article 6 of the Regulation issued with Decision 1348/QD-KTNN 2023 stipulates the tasks for which collaborators can be used as follows:
* Professional consultancy
- Professional consultancy in developing audit standards, State Audit’s auditing processes; developing audit program and professional guide materials.
- Consultancy in audit preparation: Presenting about mechanisms, policies, management policies, and practical issues related to audit content; surveying, collecting information; determining audit focus, crucial points, audit risks, audit contents, and methods; establishing audit criterions...;
- Professional consultancy during audit implementation, preparing Audit Reports.
- Professional consultancy during the examination of audit conclusions, recommendations implementation, responding to complaints, resolving lawsuits against complaint resolution decisions of audited entities, agencies, organizations, and individuals related to audit activities.
* Participation and support in audit work:
- Researching documents, technical files, professional aid for audit work; translating technical, professional documents; performing some audit contents; employing experts to assist State auditors as required by State Audit’s standards on using experts.
- Professional assessment: Quality inspection of construction works, machines, equipment; price assessment and origin of machinery, equipment; document evaluation; inventory; asset, business valuation; cadastral, topographic, terrain, area, geometric size measurements; geological survey to determine soil layers and rocks; ultrasonic inspection to determine the length of bored piles, rebar, protective rebar thickness in structures; checking hidden structures; environmental quality inspection, monitoring, and analyzing environmental components; other necessary expert assessments as required by State Audit standards.
- Other tasks as decided by the State Auditor General.
Funding for using state audit collaborators as per the latest regulation:
Article 5 of the Regulation issued with Decision 1348/QD-KTNN 2023 stipulates the funding for using collaborators as follows:
Annually, based on the need for using collaborators, the State Audit establishes the estimated budget for using collaborators. The funding for using collaborators is allocated in the annual State budget estimates for the State Audit or supplemented in case of unexpected occurrence as stipulated in the Law on State Budget.
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