What are details of Decision 1495/QD-KTNN in 2024 guiding the retention of opinions in the operations of the audit delegations in Vietnam from August 20, 2024?
What are details of Decision 1495/QD-KTNN in 2024 guiding the retention of opinions in the operations of the Audit Delegation in Vietnam from August 20, 2024?
Pursuant to Article 25 of the Regulation issued with Decision 1495/QD-KTNN 2024, guiding the retention of opinions in the operations of the Audit Delegation from August 20, 2024, as follows:
(1) State auditors retain their opinions before the Head of the auditor team within 02 days from the date the auditor team organizes discussions on the draft audit minutes.
(2) The Head of the auditor team retains their opinions within 03 days from the date the Audit Delegation organizes discussions on the draft audit report.
(3) The Head of the Audit Delegation and Deputy Head of the Audit Delegation retain their opinions before the Head of the unit presiding over the audit within 01 day from the date the head of the unit presiding over the audit reviews the draft audit report or retain their opinions before the State Auditor General within 05 days from the date the State Auditor General reviews the draft audit report.
(4) The retention of opinions must be documented in writing, clearly stating: the content of the retained opinion, the legal basis, and the evidence supporting the retained opinion; the written document must clearly state the date, month, year, and must be signed by the person retaining the opinion. The retained opinion document and the resolution document of the authorized person are to be archived in the audit file.
(5) The consideration and resolution of retained opinions are implemented as follows:
(i) The Head of the auditor team is responsible for considering and resolving the retained opinions of the state auditors within 02 days from the date of receiving the written retained opinions of the state auditors.
In case of disagreement with the resolution of the Head of the auditor team, the state auditors report to the Head of the Audit Delegation, the Head of the unit presiding over the audit, or the State Auditor General for resolution according to regulations at (ii) (iii) and (iv).
(ii) The Head of the Audit Delegation is responsible for considering and resolving the retained opinions of the Head of the auditor team and the state auditors within 03 days from the date of receiving the written retained opinions;
(iii) The Head of the unit presiding over the audit is responsible for considering and resolving the retained opinions of the Head of the Audit Delegation, Deputy Head of the Audit Delegation, Head of the auditor team, and state auditors within 05 days from the date of receiving the written retained opinions;
(iv) The State Auditor General is responsible for considering and resolving the retained opinions of the Head of the Audit Delegation, Deputy Head of the Audit Delegation, Head of the auditor team, and state auditors within 15 days from the date of receiving the written retained opinions. The opinion of the State Auditor General is the final decision.
(6) Pending the resolution of the retained opinions, the person retaining the opinion must still comply with the directives and conclusions of the authorized person according to the law and the regulations of the State Audit Office.
What are details of Decision 1495/QD-KTNN in 2024 guiding the retention of opinions in the operations of the Audit Delegation in Vietnam from August 20, 2024? (Image from Internet)
Who are the members of the Audit Delegation in Vietnam from August 20, 2024?
Pursuant to Article 10 of the Regulation issued with Decision 1495/QD-KTNN 2024, the members of the Audit Delegation in Vietnam from August 20, 2024, are as follows:
(1) The members of the Audit Delegation include:
- Head of the Audit Delegation;
- Deputy Heads of the Audit Delegation;
- Heads of the auditor team, if the Audit Delegation has an auditor team;
- Members.
(2) Members of the Audit Delegation include: members who are state auditors and members who are not state auditors.
Members of the Audit Delegation who are not state auditors include:
- Civil servants, public employees of the State Audit Office;
- Collaborators of the State Audit Office.
(3) Each auditor team must have at least 02 members who are state auditors.
Simultaneously, pursuant to Article 9 of the Regulation issued with Decision 1495/QD-KTNN 2024, the establishment of the Audit Delegation is as follows:
The Audit Delegation is established to perform the auditing tasks of the State Audit Office. The State Auditor General decides to establish the Audit Delegation based on the proposal of the head of the unit presiding over the audit and the Director of the General Department.
Depending on the scale of the audit, the Audit Delegation may have an auditor team or not have an auditor team. In special cases, the State Auditor General establishes the Audit Delegation based on the proposal of the Director of the General Department to perform the task.
What are the principles of operation of the Audit Delegation in Vietnam?
Pursuant to Article 3 of the Regulation issued with Decision 1495/QD-KTNN 2024, the principles of operation of the Audit Delegation in Vietnam are as follows:
- Independence and adherence to the law.
- Honesty, objectivity, transparency.
- In audit activities, members of the Audit Delegation and relevant organizations and individuals must comply with the Law on State Audit, regulations of the competent authority regarding power control, anti-corruption, negativity, and the regulations of the State Audit Office.
- When conducting audits abroad, the Audit Delegation must comply with Vietnamese law, the law of the host country, and international law; adhere to the principles of: thrift, efficiency, ensuring national defense and security, and state secrecy according to the laws.
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