What are the cases in which a person must not participate in an audit delegation in Vietnam under Decision 1495/QD-KTNN in 2024?
What are the cases in which a person must not participate in an audit delegation in Vietnam under Decision 1495/QD-KTNN in 2024?
Based on Article 8 of the Regulations issued along with Decision 1495/QD-KTNN in 2024, the cases in which a person must not participate in an audit delegation in Vietnam include:
(1) Cases in which participation in the audit delegation in Vietnam is not allowed:
- Owning shares, contributing capital, or having related rights and interests with the audited unit;
- Previously holding management, executive positions, being a member of the control board, chief accountant, or head of accounting at the audited unit in the financial years being audited;
- Within at least 5 years since leaving management, executive positions, being a member of the control board, chief accountant, or head of accounting at the audited unit;
- Having relations such as spouse; parents, direct caregivers, or parents, direct caregivers of the spouse; biological children, adopted children, daughters-in-law, sons-in-law; full siblings; full siblings of the spouse as stipulated by law with the audited unit or fellow members of the audit delegation;
- Currently under disciplinary review, disciplined, or having their State Auditor card revoked or suspended;
- Lacking the qualifications and competence to participate in the audit delegation;
- Lacking the working time stipulated in Clause 1, Article 21 of the Regulations issued along with Decision 1495/QD-KTNN in 2024.
(2) When any of the cases specified in (1) arise, audit delegation members must report in writing to the Head of the unit presiding over the audit before presenting it to the State Auditor General for the decision to form the audit delegation. During the audit, if any situations are discovered that affect their independence, audit delegation members must immediately report to the audit delegation Leader to report to the Head of the unit presiding over the audit and present it to the State Auditor General for replacement as stipulated in Article 17 of the Regulations issued along with Decision 1495/QD-KTNN in 2024.
(3) The Head of the unit proposing personnel for the audit delegation is responsible for checking and reviewing to detect cases not eligible to join the audit delegation as specified in (1) before presenting it to the State Auditor General for the decision to form the audit delegation. In special cases, the State Auditor General shall consider and decide.
What are the cases in which a person must not participate in an audit delegation in Vietnam under Decision 1495/QD-KTNN in 2024? (Image from the Internet)
What are the rules of operation of the audit delegation in Vietnam?
Based on Article 3 of the Regulations issued along with Decision 1495/QD-KTNN in 2024:
Rules of operation of the audit delegation
1. Independence and adherence only to the law.
2. Honesty, objectivity, transparency, and openness.
3. In audit activities, members of the audit delegation and related organizations and individuals must comply with the State Audit Law, competent authority regulations on power control, anti-corruption, negative acts, and State Audit regulations.
4. When conducting audits abroad, the audit delegation must comply with Vietnam's laws, the local nation's laws, and international laws; adhering to the principles of: saving, efficiency, ensuring national security, defense, and state secrets as stipulated by law.
The rules of operation of the audit delegation in Vietnam are as follows:
- Independence and adherence only to the law.
- Honesty, objectivity, transparency, and openness.
- In audit activities, members of the audit delegation and related organizations and individuals must comply with the State Audit Law, competent authority regulations on power control, anti-corruption, negative acts, and State Audit regulations.
- When conducting audits abroad, the audit delegation must comply with Vietnam's laws, the local nation's laws, and international laws; adhering to the principles of: saving, efficiency, ensuring national security, defense, and state secrets as stipulated by law.
What are the regulations on audit location in Vietnam?
Based on Article 5 of the Regulations issued along with Decision 1495/QD-KTNN in 2024, the regulations for audit location in Vietnam are as follows:
(i) Audits are conducted at the audited unit, the headquarters of the State Audit, or at another location decided by the State Auditor General.
(ii) The audit location is proposed by the Head of the unit presiding over the audit and presented to the State Auditor General for approval when reviewing the overall audit plan.
(iii) During the audit, if it is necessary to change the audit location, the audit delegation Leader will propose to the Head of the unit presiding over the audit to present it to the State Auditor General for consideration and decision.
(iv) Checks and comparisons with related agencies, organizations, and individuals can be conducted at the headquarters of the unit presiding over the audit; the audited unit's headquarters; the headquarters of the concerned agencies, organizations, and individuals, or other relevant locations related to the content of the check and comparison.
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