What positions are included in state auditors? What are the common standards of state auditors in Vietnam?
What positions are included in state auditors?
Pursuant to Article 20 of the 2015 Law on State Audit Office of Vietnam on the positions of state auditors as follows:
Positions of state auditors
1. State auditors are divided into the following positions:
a) Auditors;
b) Main auditors;
c) Senior auditors.
2. State Auditor General shall decide designation and dismissal of various positions of state auditors.
Thus, the State auditors are divided into the following positions:
- Auditors;
- Main auditors;
- Senior auditors.
State Auditor General shall decide designation and dismissal of various positions of state auditors.
What positions are included in state auditors? What are the common standards of state auditors in Vietnam?
What are the common standards of state auditors in Vietnam?
Pursuant to Article 21 of the 2015 Law on State Audit Office of Vietnam stipulating as follows:
Common standards of state auditors in Vietnam
Apart from satisfying the standards applied to officials according to regulations of law on officials, every state auditor must:
1. Have good ethics and responsibility; be integrated, honest, and objective;
2. Have a bachelor’s degree in audit, accounting, finance, banking, economics, law, or another discipline that is directly related to audit, or a higher degree;
3. Have worked for at least 05 consecutive years in the trained field or in accounting in SAV for at least 03 years, not including the internship period;
4. Have a state audit practitioner certificate.
Thus, apart from satisfying the standards applied to officials according to regulations of law on officials, every state auditor must:
- Have good ethics and responsibility; be integrated, honest, and objective;
- Have a bachelor’s degree in audit, accounting, finance, banking, economics, law, or another discipline that is directly related to audit, or a higher degree;
- Have worked for at least 05 consecutive years in the trained field or in accounting in SAV for at least 03 years, not including the internship period;
- Have a state audit practitioner certificate.
What are the duties of state auditors in Vietnam?
Pursuant to Article 22 of the 2015 Law on State Audit Office of Vietnam stipulating as follows:
Duties of state auditors in Vietnam
1. Perform audit tasks and take responsibility for performance of given audit tasks; make assessment, confirmation, and opinions about audited contents.
2. Comply with law, operating principles, audit standards and procedures of SAV and relevant regulations of State Auditor General.
3. Take legal responsibility for evidence, auditors’ assessment, confirmation, and opinions.
4. Collect audit evidence, record and retain documents of state auditors according to regulations of State Auditor General.
5. Protect the confidentiality of information and documents collected during the audit process.
6. Present state auditor’s card while performing auditors’ tasks.
7. Keep studying, improving professional knowledge, skills, and professional ethics; participate in annual refresher courses as prescribed by State Auditor General.
8. Promptly and adequately report the situation mentioned in Article 28 of this Law and other situations that affect the independence of state auditors to the person who issues the decision to establish the audit delegation.
Thus, the state auditor is responsible for performing the following duties:
- Perform audit tasks and take responsibility for performance of given audit tasks; make assessment, confirmation, and opinions about audited contents.
- Comply with law, operating principles, audit standards and procedures of SAV and relevant regulations of State Auditor General.
- Take legal responsibility for evidence, auditors’ assessment, confirmation, and opinions.
- Collect audit evidence, record and retain documents of state auditors according to regulations of State Auditor General.
- Protect the confidentiality of information and documents collected during the audit process.
- Present state auditor’s card while performing auditors’ tasks.
- Keep studying, improving professional knowledge, skills, and professional ethics; participate in annual refresher courses as prescribed by State Auditor General.
- Promptly and adequately report the situation mentioned in Article 28 of the 2015 Law on State Audit Office of Vietnam and other situations that affect the independence of state auditors to the person who issues the decision to establish the audit delegation.
Nguyễn Thị Hồng Nhung
