Works Permitted for Use of State Audit Collaborators from October 31, 2023: What Tasks Are Included?
What tasks can be assigned to State Audit collaborators from October 31, 2023?
On October 31, 2023, the State Audit Office issued Decision 1348/QD-KTNN in 2023 promulgating the Regulation on the Use of State Audit Collaborators.
Article 6 of the Regulation issued along with Decision 1348/QD-KTNN in 2023 stipulates the tasks assigned to collaborators, which include:
* Professional Consultation
- Professional consultation in the development of state audit standards, state audit procedures; development of audit programs and professional audit guidance documents.
- Consultation in audit preparation: Presenting mechanisms, policies, management policies, and practical issues related to audit content; surveying, collecting information; identifying key and significant audit risks, audit content and methods; developing audit criteria.
- Professional consultation during the audit process and preparation of audit reports.
- Professional consultation during the implementation of audit conclusions and recommendations, responding to complaints, resolving litigation regarding resolution decisions of the audited entity, organizations, individuals related to audit activities.
* Participation in Audit Support:
- Researching materials, technical dossiers, expertise to assist in audit work; translating technical and professional documents; performing certain audit-related tasks; using experts to assist state auditors as stipulated by the state audit standards regarding the use of experts.
- Technical appraisal: Quality inspection of construction works, machinery, and equipment; appraising prices and origins of machinery and equipment; document inspection; inventory; asset and enterprise valuation; cadastral, topographical, and feature measurements; drilling tests to determine geological layers; ultrasonic testing to determine pile lengths, reinforcement steel, and protective thickness of reinforcement in structures; inspecting hidden structures; environmental quality assessment, monitoring and environmental component analysis; other cases requiring expert appraisals according to the state audit standards.
- Other tasks as determined by the State Auditor General.
What tasks can be assigned to State Audit collaborators from October 31, 2023?
What criteria and conditions are set for State Audit collaborators?
Article 7 of the Regulation issued along with Decision 1348/QD-KTNN in 2023 stipulates the criteria and conditions for State Audit collaborators as follows:
* For individual collaborators
- Criteria
+ Having the qualifications and professional skills suitable for the specialization and tasks required by the State Audit.
+ Possessing good moral qualities, a sense of responsibility, honesty, and objectivity.
+ Having at least 5 consecutive years of work, research, or management experience in the specialized field relevant to the State Audit’s requirements.
+ Holding appropriate degrees, certificates, or practice licenses (issued by a competent authority) relevant to the tasks required by the State Audit in accordance with the law.
- Conditions
+ Must meet the criteria specified in point a, Clause 1, Article 7 of the Regulation issued along with Decision 1348/QD-KTNN in 2023.
+ In the three years preceding and at the time of signing the contract, there must be no legal violations, disciplinary actions from state agencies, or professional associations; not involved in cases under investigation, complaints, or accusations related to the professional field as required by the State Audit.
+ Collaborators participating in audits should not fall under the cases described in Article 28 of the State Audit Law and should not work for or consult the audited entity or other situations compromising independence and objectivity in executing their duties (due to bias, conflicts of interest, or other factors affecting professional judgments).
+ In cases where the collaborator is a foreign individual, they must meet the operating conditions and standards according to Vietnamese law.
+ Collaborators should not violate previously signed contracts with the State Audit.
* For organizations as collaborators
- Criteria
+ Founded according to the law, having legal status, and registered business as per legal requirements for tasks required by the State Audit.
+ Having a reputable standing, sufficient expertise in appropriate fields relevant to the tasks required by the State Audit.
+ At the time of contract signing, having at least 3 years of practice in the specialized field required by the State Audit.
- Conditions
+ Must meet the criteria specified in point a, Clause 2, Article 7 of the Regulation issued along with Decision 1348/QD-KTNN in 2023.
+ In the three years preceding and at the time of contract signing, there must be no legal violations, sanctions from state agencies, or professional associations; not involved in cases under investigation, complaints, or accusations related to the specialized field as required by the State Audit.
+ In the two years preceding and currently, not performing tasks related to the tasks required by the State Audit for the audited entity.
+ Not owning shares or have any beneficial interests in the audited entity.
+ For foreign organizations as collaborators, they must meet the operational conditions and standards in accordance with Vietnamese law.
+ Not violate previously signed contracts with the State Audit.
- In special cases requiring additional or adjusted criteria and conditions different from those stipulated in this Article, report to the State Auditor General for consideration and decision.
What is the latest regulation on the expenditure for using State Audit collaborators?
Article 5 of Decision 1348/QD-KTNN in 2023 outlines the expenses for using collaborators as follows:
Annually, based on the need for collaborators, the State Audit Office prepares a budget estimate for using collaborators. Expenses for collaborators are allocated within the State Audit Office's annual budget or additional estimates in case of unexpected situations in accordance with the Law on the State Budget.
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