Conditions and criteria to become state audit collaborators in Vietnam

Hi, Lawnet would like to answer as follows:

1. What is the state audit collaborator?

Collaborators or freelancers are free, not bound by any company or organization. They often work on the basis of short -term projects/contracts with individuals or businesses.

Article 3 of Regulation 1348/QD-KTNN dated June 24, 2015 stipulates the following state audit collaborators:

- State Audit collaborators (hereinafter referred to as collaborators) are domestic and foreign individuals or organizations that, at the time of signing a contract that is not on the payroll or a labor contract with the State Audit, have qualified criteria and conditions prescribed in Regulation 1348/QD-KTNN. The State Audit Pharmacy is used in a number of tasks related to auditing activities in the form of contracts performing tasks as prescribed in Regulation 1348/QD-KTNN.

- Collaborators are individuals including: experts, scientists, domestic and foreign managers, who have in-depth, experienced, qualified, and highly qualified skills in the majors suitable for the work required by the State Audit.

- Collaborators are organizations including: agencies, units, businesses, scientific research facilities, domestic and foreign training with legal status, experience capacity, and having a staff of eligible, standard, and intensive staff in accordance with the requirements of the State Audit activities.

Thus, the State Auditor collaborators are individuals or organizations in the country and abroad at the time of signing a non-payroll contract or labor contract with the State Audit.

2. Conditions and criteria to become state audit collaborators in Vietnam

In order to become a state audit collaborator, individuals and organizations need to meet specific standards and conditions for professional qualifications, experience, prestige, and professional ethics, as follows:

(1) For collaborators are individuals

- Standard

+ Having qualifications and professional skills suitable to the specialty and work required by the State Audit;

+ Having good moral qualities, a sense of responsibility, honesty, and objectivity;

+ Having experience in working, researching, and managing at least 5 consecutive years in the field of expertise related to the requirements of the State Audit;

+ Having qualifications, certificates, or practicing licenses (granted by competent authorities) related to the requirements and content of the work that the State Audit requires as prescribed by law.

- Condition

+ Must meet the criteria specified at Point a, Clause 1, Article 7 of Regulation 1348/QD-KTNN;

+ In the three years ago, the contract was signed with no mistakes or violations of the law, which were handled by state agencies and professional agencies; not related to cases being under investigation; complaints and denunciations related to professional fields at the request of the State Audit;

+ Collaborators participating in the audit are not covered under Article 28 of the Law on the State Audit 2015 and do not participate in work, advice to the audited unit, or other situations that affect independence and objectivity in performing the mission (by prejudice, conflicts of benefits, or other factors that affect career judgments).

+ In case a collaborator is a foreign individual, they must meet the conditions and standards of operation in accordance with Vietnamese law.

+ Collaborators do not violate previous contracts with the State Audit.

(2) For collaborators is an organization

- Standard

+ To be established in accordance with the law, with legal status, and with business registration according to the provisions of the law for the tasks required by the State Audit;

+ Prestige, professional capacity of specialties suitable to the work required by the State Audit;

+ At the time of signing the contract, there is a minimum practice period of 03 years in the field of expertise required by the State Audit.

- Condition

+ Must meet the criteria specified at Point a, Clause 2, Article 7 of Regulation 1348/QD-KTNN;

+ In the three years ago, the contract was signed with no mistakes or violations of the law, which were handled by state agencies and professional agencies; not related to cases being under investigation; complaints and denunciations related to professional fields at the request of the State Audit;

+ In the next 02 years, adjacent units will not and currently do not perform the tasks related to the work that the State Audit requires of the audited unit;

+ Not owning capital or having benefits related to the audited unit.

+ In case a collaborator is a foreign organization, it must meet the conditions and operating standards in accordance with Vietnamese law.

+ Not violating previous signed contracts with the State Audit.

+ Organizations only send individuals and employees of their organizations to fully meet the criteria and conditions specified in Clause 1, Article 7 of Regulation 1348/QD-KTNN participate in performing the task of collaborating with the State Audit 2015.

At the same time, in special cases, it is necessary to supplement and adjust the standards and conditions compared to the provisions of Article 7 of Regulation 1348/QD-KTNN, the State Auditor General shall consider the decision.

(Pursuant to Article 7 of Regulation 1348/QD-KTNN dated June 24, 2015)

3. The work eligible to have the collaborators of State Audit in Vietnam

The State Audit uses collaborators to perform the tasks (when necessary), including:

- Professional advice

+ Professional advice in developing audit standards and audit processes for the State Audit; developing programs and documents for professional audit;

+ Advice in auditing preparation: presentation on mechanisms, policies, management regimes, and shortcomings and limitations in reality related to audit content; surveying and collecting information; determining the focus, material, audit risks, content, and methods of audit; Building audit criteria,...

+ Professional advice in the process of auditing and making audit reports;

+ Professional advice in the process of inspecting conclusions, auditing petitions, answering complaints, and settling lawsuits to settle complaints of the audited unit, agencies, organizations, and individuals involved in audit activities.

- Participate in supporting audit:

+ Researching documents, technical records, and expertise to help the audit; Translate technical and professional documents; carry out a number of jobs under the audit content; Using experts to assist the State auditor in accordance with the State Audit Standards on the use of experts.

+ Professional assessment: Quality control of construction works, machinery, and equipment; appraising prices and origin of machinery and equipment; Document assessment; inventory; valuable assets and enterprises; measurement of cadastral, terrain, geography, area, and geometric size; Experimental drilling of the geology of rock layers; ultrasound to determine the length of bored piles, reinforcement, and thickness of reinforcement protection in structures; check the submerged structures; test environmental quality; monitor and analyze the environmental composition; other cases that need to use professional assessment experts in accordance with the State Audit Standards.

+ Other jobs decided by the State Auditor General.

(Pursuant to Article 6 of Regulation 1348/QD-KTNN dated June 24, 2015)

Thus, the State Audit uses collaborators to support professional tasks such as consulting on construction standards, audit guidance, researching documents and translations; direct support in audits; and carrying out inspection, measurement, and technical analysis.

At the same time, the specific tasks decided by the State Auditor General are based on demand and practical requirements.

Best regards!

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