When is the State audit delegation established? Who is the composition of the State audit delegation in Vietnam?
- When is the State audit delegation established?
- Who is the composition of the State audit delegation in Vietnam?
- What are the regulations on the standards applied to chief, deputy chief, and team leaders of audit delegation in Vietnam?
- What are the duties, entitlements, and responsibility of chief of the audit delegation in Vietnam?
When is the State audit delegation established?
Pursuant to the provisions of Article 36 of the 2015 Law on State Audit Office of Vietnam as follows:
Establishment and dissolution of audit delegation
1. An audit delegation shall be established to perform audit tasks of State Audit Office of Vietnam. State Auditor General shall decide establishment of the audit delegation at the request of the chief auditor of a specialized state audit unit or local state audit unit. An audit delegation may be divided into smaller auditor teams depending on the scale of the audit.
2. An audit delegation shall be automatically dissolved after all audit tasks are completed and is responsible for the assessment, confirmation, and opinions written in the audit report.
According to the above provisions, the State Auditor General shall decide establishment of the audit delegation at the request of the chief auditor of a specialized state audit unit or local state audit unit.
When is the State audit delegation established? Who is the composition of the State audit delegation in Vietnam?
Who is the composition of the State audit delegation in Vietnam?
Pursuant to the provisions of Article 37 of the 2015 Law on State Audit Office of Vietnam including:
- The chief of the audit delegation.
- The deputy chief of the audit delegation.
- Leaders of auditor teams if the audit delegation is divided into smaller teams.
- Members.
What are the regulations on the standards applied to chief, deputy chief, and team leaders of audit delegation in Vietnam?
Pursuant to Article 38 of the 2015 Law on State Audit Office of Vietnam stipulating the standards applied to chief, deputy chief, and team leaders of audit delegation as follows:
The chief, deputy chief of an audit delegation must:
- Have professional skills, managerial skills, and working experience appropriate for given tasks;
- Be main auditors holding the position of deputy department manager or higher, or auditors holding the position of department managers or higher.
Team leaders must:
- Have professional skills, managerial skills, and working experience appropriate for given tasks;
- Be main auditors or auditors holding the position of deputy department manager or higher.
What are the duties, entitlements, and responsibility of chief of the audit delegation in Vietnam?
Pursuant to the provisions of Article 39 of the 2015 Law on State Audit Office of Vietnam (amended by point a, clause 6, Article 1 of the 2019 Law on Amendments to some articles of the Law on State Audit Office of Vietnam), the duties, entitlements, and responsibility of chief of the audit delegation are defined as follows:
The chief of the audit delegation has the following duties:
- Organize performance of audit tasks under the audit decision;
- Approve plans for inspection and comparison carried out at entities relevant to governmental auditing activities, and notify the chief auditor prior to implementation thereof;
- Approve audit records of auditor teams; prepare the audit reports, audit result notifications, notifications of State Audit Office of Vietnam’s conclusions and requests; report and explain the audit result to the chief auditor; cooperate with the chief auditor to report and explain the audit result to State Auditor General;
- Notify the audit result approved by State Auditor General to the audited unit; sign the audit report;
- Manage members of the audit delegation according to regulations of State Auditor General;
- Make periodic or extraordinary reports at the request of the chief auditor on the implementation of the audit plan and progress of audit activities.
The chief of the audit delegation has the entitlements:
- Request the audited unit to provide necessary information/documents and explain the issues related to the audit contents; request inventory check and comparison of debts of the audited unit if they are related to the audit contents;
- Request relevant entities to provide information and documents related to the audit contents in order to collect audit evidence;
- Suggest the chief auditor to advise State Auditor General deciding inspection of accounts of the audited unit or relevant individuals at credit institutions or State Treasury as prescribed by law; seal documents of the audited unit in case of violations against regulations of law, changing, moving, hiding, destroying documents related to the audit contents;
- Request the deputy chief of the audit delegation, team leaders, and members of the audit delegation to report the audit results; if there are dissenting opinions about the audit result, the chief of the audit delegation shall make a decision and take responsibility for such decision, the report the dissenting opinions to the chief auditor;
- Preserve his/her opinions if they are different from the assessment, confirmation, and opinions in the audit report;
- Suggest the chief auditor to advise State Auditor General requesting a competent authority to take actions against violations against regulations of law committed by the audited unit;
- Suspend performance of team leaders and inferior members of the audit delegation if they are suspected of violating Clause 1 Article 8 of the 2015 Law on State Audit Office of Vietnam.
- When carrying out an audit, access, exploit or authorize a members of the audit delegation in writing to access or exploit national database and electronic data of audited units and entities relevant to governmental auditing activities so as to collect information and documents directly related to contents and scope of audits under the supervision by the audited units and entities relevant to governmental auditing activities; comply with regulations of law upon data access and take responsibility for ensuring confidentiality and safety of data in accordance with regulations of law.
The chief of the audit delegation has the responsibility to:
- Take responsibility for the operation of the audit delegation to the chief auditor;
- Take legal responsibility for the legitimacy, truthfulness, and objectiveness of the assessment, confirmation, and opinions in the audit report;
- Take joint responsibility for violations against regulations of law on audit activities committed by members of the audit delegation; take responsibility for the decisions to suspend team leaders and inferior members of the audit delegation.
Nguyễn Thị Hồng Nhung
