What are the common standards of state auditors in Vietnam? What are the standards for the position of auditors?
- How many positions are state auditors in Vietnam?
- What are the common standards of state auditors in Vietnam?
- What are the responsibilities of state auditors in Vietnam?
- What are the standards for the position of state auditors?
- What are the standards for the position of main auditors?
- What are the standards for the position of senior auditor?
How many positions are state auditors in Vietnam?
Pursuant to the provisions of Article 20 of the 2015 Law on State Audit Office of Vietnam, the positions of state auditor include:
- Auditors;
- Main auditors;
- Senior auditors.
What are the common standards of state auditors in Vietnam? What are the standards for the position of auditor? (Image from the Internet)
What are the common standards of state auditors in Vietnam?
Pursuant to the provisions of Article 21 of the 2015 Law on State Audit Office of Vietnam stipulating the common standards of state auditors as follows:
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 responsibilities of state auditors in Vietnam?
Pursuant to the provisions of Article 22 of the 2015 Law on State Audit Office of Vietnam stipulating the responsibilities of state auditors as follows:
- 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 State Audit Office of Vietnam 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.
What are the standards for the position of state auditors?
Pursuant to the provisions of Article 23 of the 2015 Law on State Audit Office of Vietnam stipulating the standards for the position of state auditors as follows:
- Satisfy common standards of state auditors prescribed in Article 21 of this Law.
- Grasp the policies of Communist Party, policies and regulations of law on state audit; have knowledge about governmental administration and socio-economic administration.
- Grasp the state audit procedures and standards.
- Pass the examination for the position of state auditor.
What are the standards for the position of main auditors?
Pursuant to the provisions of Article 24 of the 2015 Law on State Audit Office of Vietnam stipulating the standards for the position of main auditors as follows:
- Grasp regulations of law on state audit.
- Be capable of proposing, developing strategy for development of the audit field, long-term, midterm audit plans, professional audit research; capable for establishing and proposing amendments to state audit standards.
- Be conversant with international audit practice and standards.
- Have worked for at least 05 years as an auditor or 08 years at as an equivalent position.
- Have passed the examination for the position of main auditor.
What are the standards for the position of senior auditor?
Pursuant to the provisions of Article 25 of the 2015 Law on State Audit Office of Vietnam, the standards for the position of senior auditor are as follows:
- Grasp and be capable of providing instructions on application of audit procedures, standards, and methods to audit activities.
- Be capable or leading scientific researches into state audit of Ministries and the State.
- Have worked for at least 05 years as a main auditor or 08 years as an equivalent position.
- Have passed the examination for the position of senior auditor.
Nguyễn Thị Hồng Nhung
