What are details of Decision 1495/QD-KTNN on the Regulation on organization and operation of the State audit delegation in Vietnam?
What are details of What are details of Decision 1495/QD-KTNN on the Regulation on organization and operation of the State audit delegation in Vietnam? in Vietnam?
On August 20, 2024, the State Auditor General issued Download Decision 1495/QD-KTNN in 2024 regarding the Regulation on the organization and operation of the State Audit Delegation.
Specifically, attached to Decision 1495/QD-KTNN in 2024 is the Regulation on the organization and operation of the State Audit Delegation.
Decision 1495/QD-KTNN in 2024 comes into effect on August 20, 2024.
The Regulation on the organization and operation of the State Audit Delegation (hereinafter referred to as the Audit Delegation) attached to Decision 1495/QD-KTNN in 2024 stipulates the organization, operation, duties, powers, and responsibilities in the organization and operation of the Audit Delegation, the working relationship, working style of the Audit Delegation, Audit Team, members of the Audit Delegation, and other related organizations and individuals.
The Regulation attached to Decision 1495/QD-KTNN in 2024 applies to Audit Delegations established by decisions of the State Auditor General and other related organizations and individuals.
Decision 1495/QD-KTNN in 2024 clearly states the principles of operation of the Audit Delegation as follows:
- Independence and compliance with the law.
- Honesty, objectivity, openness, and transparency.
- During audit activities, members of the Audit Delegation and related organizations and individuals must comply with the Law on State Audit, regulations of competent authorities on power control, anti-corruption, and regulations of the State Audit.
- When conducting audits abroad, the Audit Delegation must comply with Vietnamese law, the host country's law, and international laws; adhering to the principles of thriftiness, efficiency, ensuring national defense and security, and state secrets according to legal regulations.
What are details of Decision 1495/QD-KTNN on the Regulation on organization and operation of the State audit delegation in Vietnam? (Image from the Internet)
What are the regulations on determining audit duration in Vietnam?
According to Article 4 of the Regulation attached to Decision 1495/QD-KTNN in 2024:
Audit duration
1. The duration of the audit is calculated from the date of announcement of the audit decision until the audit is completed at the audited unit.
2. The duration of an audit does not exceed 60 days, except as stipulated in Clause 3 of this Article. In complicated cases, if it is necessary to extend the audit duration, the State Auditor General may decide on a one-time extension, with an extension period not exceeding 30 days.
3. For audits to assess the economy, efficiency, and effectiveness in the management and use of public finance and public assets on a national scale, the State Auditor General decides the duration of the audit.
The audit duration is calculated as follows:
(i) The duration of the audit is calculated from the date of announcement of the audit decision until the audit is completed at the audited unit.
(ii) The duration of an audit does not exceed 60 days, except as stipulated in (iii). In complicated cases, if it is necessary to extend the audit duration, the State Auditor General may decide on a one-time extension, with an extension period not exceeding 30 days.
(iii) For audits to assess the economy, efficiency, and effectiveness in the management and use of public finance and public assets on a national scale, the State Auditor General decides the duration of the audit.
What are regulations on replacing or adding members of the Audit Delegation in Vietnam from August 20, 2024?
According to Article 17 of the Regulation attached to Decision 1495/QD-KTNN in 2024 on regulations on replacing or adding members of the Audit Delegation in Vietnam from August 20, 2024:
(1) Members of the Audit Delegation are replaced in the following cases:
- Falling under the cases stipulated in Clause 1, Article 8 of the Regulation attached to Decision 1495/QD-KTNN in 2024 and other cases affecting the independence of State Auditors;
- When there is evidence showing that a member of the Audit Delegation violates the provisions of Article 7 of the Regulation attached to Decision 1495/QD-KTNN in 2024. In such cases, competent authorities, organizations, or individuals must inspect, verify and clarify before making a decision and taking responsibility for their decision;
- Continuous leave of 03 working days or more or exceeding the number of days stipulated in Clause 1, Article 21 of the Regulation attached to Decision 1495/QD-KTNN in 2024;
- In special cases, the State Auditor General considers and decides.
(2) Procedure for proposing the replacement of members of the Audit Delegation as follows:
- In case of replacing the Deputy Head of the Audit Delegation, Audit Team Leader, members of the Audit Delegation, the Head of the Audit Delegation proposes to the Head of the auditing unit to submit to the State Auditor General for decision;
- In case of replacing the Head of the Audit Delegation, the Head of the auditing unit proposes to the State Auditor General for decision.
(3) If necessary, the Head of the Audit Delegation proposes to the Head of the auditing unit to submit to the State Auditor General to decide on the addition of members to the Audit Delegation.
(4) Time for replacement or addition of members of the Audit Delegation: at the latest after 01 working day from the date the Head of the Audit Delegation makes a written proposal to the Head of the auditing unit, the Head of the auditing unit is responsible for considering and submitting to the State Auditor General to decide on the replacement or addition of members to the Audit Delegation.
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