What are the 11 duties of the leaders of audit delegations in Vietnam from August 20, 2024, under Decision 1495? What matter are the leaders of audit delegations in Vietnam responsible for giving explanations of?

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What matter are the leaders of audit delegations in Vietnam responsible for giving explanations of?

Pursuant to Clause 3, Article 14 of the Regulations issued together with Decision 1495/QD-KTNN 2024, the provisions are as follows:

Duties, Powers, and Responsibilities of the leader of the audit delegation

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3. Responsibilities

a) Take responsibility before the leader of the Audit Delegation for the activities of the audit delegation;

b) Take responsibility before the law for the accuracy, truthfulness, and objectivity of the assessments, confirmations, conclusions, and recommendations (within the scope of related work) in the audit minutes, audit reports, audit result notifications, audit conclusions, and recommendations of the State Audit;

c) Explain issues related to the work of the audit delegation as required by the leader of the Audit Delegation or competent agencies, organizations, individuals as per regulations;

d) Bear joint liability for legal violations in the audit activities of the audit delegation members; responsible for proposing the temporary suspension of audit delegation members;

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Thus, the leader of the audit delegation is responsible for explaining issues related to the work of the audit delegation as required by the leader of the Audit Delegation or competent agencies, organizations, individuals as per regulations.

What are the 11 duties of the leaders of audit delegations in Vietnam from August 20, 2024, under Decision 1495? What matter are the leaders of audit delegations in Vietnam responsible for giving explanations of? (Internet image)

What are the 11 duties of the leaders of audit delegations in Vietnam from August 20, 2024, under Decision 1495?

Pursuant to Clause 1, Article 14 of the Regulations issued together with Decision 1495/QD-KTNN 2024, the 11 duties of the leader of the audit delegation in Vietnam are as follows:

1. Develop a detailed audit plan submitted to the leader of the Audit Delegation for approval according to the State Audit's audit process, and organize the implementation of the detailed audit plan after approval;

2. Direct and manage audit delegation members in conducting the audit according to the approved detailed audit plan;

3. Direct and check the collection of audit evidence; record the audit diary and working documents of the audit delegation and its members as per the State Audit’s regulations; approve the audit diary, confirmation minutes on figures, and audit situations of audit delegation members;

4. Report periodically or unexpectedly as required by the leader of the Audit Delegation or the competent person on the implementation progress, situation, and audit results;

5. Summarize audit results, draft the audit minutes; organize discussions within the audit delegation on assessments and confirmations in the audit minutes draft before reporting to the leader of the Audit Delegation and communicating with the audited entity;

6. Defend the audit results recorded in the audit delegation's audit minutes before the leader of the Audit Delegation; organize the presentation of the audit minutes draft to the audited entity after approval by the leader of the Audit Delegation; sign the audit delegation's audit minutes; based on the released audit report of the audit, the leader of the audit delegation prepares the audit result notification, audit conclusion, and recommendations of the State Audit as assigned for review by the leader of the Audit Delegation to submit to the leader of the unit presiding over the audit for issuance, with the issuance time being no later than 10 days after the audit report of the audit is released;

7. Direct the audit delegation members to complete the audit file, digitize it, create the audit delegation's file on the software, and be responsible for submitting the audit delegation's file to the Audit Delegation for archiving as per regulations;

8. Manage the audit delegation members during the audit process, strictly implement the Code of Conduct for State Auditors as per the State Audit's regulations;

9. Comply with the work discipline of the Audit Delegation, the Audit Quality Control Regulations as per the State Audit's regulations;

10. Inspect, instruct the audit delegation members, control audit quality as per the State Audit's regulations;

11. Prepare administrative violation records in the field of state audit as per the Ordinance on Administrative Sanctions in the field of state audit.

What are regulations on suspension of the duties of members of the Audit Delegation in Vietnam?

Pursuant to Article 18 of the Regulations issued together with Decision 1495/QD-KTNN 2024, the provisions on suspending the duties of members of the Audit Delegation in Vietnam are as follows:

(1) Members of the Audit Delegation are temporarily suspended in the following cases:

- Signs of violations of the provisions at Article 7 of the Regulations issued together with Decision 1495/QD-KTNN 2024;

- Intentionally concealing cases stipulated in Clause 1, Article 8 of the Regulations issued together with Decision 1495/QD-KTNN 2024;

- Grounds for temporary suspension as stipulated in Articles 4 and 5 of Regulation 148-QD/TW 2024 of the Politburo on the authority of leaders in temporarily suspending lower-level cadres in necessary cases or when there are signs of serious violations of Communist Party regulations, State law (as per the attached annex).

(2) Suspension authority:

- The State Auditor General decides on the temporary suspension of the duties of the leader of the Audit Delegation in case the leader of the Audit Delegation is the leader of the unit presiding over the audit

;- leader of the unit presiding over the audit decides on the temporary suspension of the duties of the leader of the Audit Delegation (except for the case mentioned above in (2)), Deputy leader of the Audit Delegation and is responsible for their suspension decision;

- The leader of the Audit Delegation decides on the temporary suspension of the duties from the leader of the audit delegation downwards (except for the case where the Deputy leader of the Audit Delegation is also the leader of the audit delegation) and is responsible for their suspension decision;

- The leader of the audit delegation proposes to the leader of the Audit Delegation to temporarily suspend the duties of audit delegation members.

(3) Immediately after making a suspension decision, the leader of the Audit Delegation must report to the leader of the unit presiding over the audit and the State Auditor General; the leader of the unit presiding over the audit must report to the State Auditor General about the suspension. The suspension decision must be in writing, clearly stating the reason, content, suspension time, and the responsible entities.

(4) The suspension period is not more than 15 working days; if an extension is needed, the maximum extension period is no more than 15 working days. The suspension period in the case of signs of serious violations of regulations by the competent authority is as per the request of the prosecuting, inspection, or enforcement agencies.

(5) When a suspension decision is found to be non-conformable or upon a non-violation conclusion, the person issuing the suspension decision must issue a decision to cancel the suspension decision.

(6) Suspension procedures follow the provisions of the law on officials and public employees.