What is promulgation of Regulations on the use of State Audit Collaborators in Vietnam?

What is promulgation of Regulations on the use of State Audit Collaborators in Vietnam?

On October 31, 2023, the State Auditor General issued Regulations on the use of State Audit Collaborators issued together with Decision 1348/QD-KTNN in 2023.

In particular, the state audit uses collaborators for the following work:

(1) Professional consulting

- Professional consulting in developing audit standards and audit processes of the State Audit; Develop programs and documents to guide professional auditing;

- Consulting in audit preparation: Presentation on mechanisms, policies, management regimes and practical shortcomings related to audits; survey and collect information; Identify focus, audit risks, audit content and methods; develop audit criteria,...;

- Professional consulting in the process of performing audits and preparing audit reports.

- Providing professional advice during the inspection process, implementing audit conclusions and recommendations, responding to complaints, resolving lawsuits, and deciding to resolve complaints from audited units, agencies, organizations, and individuals involved in audit activities.

(2) Participate in supporting audit work:

- Research documents, technical records, and expertise to support audit work; Translating technical and professional documents.

- Carry out some tasks related to audit content.

- Use experts to assist state auditors according to the provisions of State Audit standards on the use of experts.

- Professional appraisal:

+ Quality inspection of construction works, machinery and equipment; appraise the price and origin of machinery and equipment; appraisal of documents; inventory; asset and business valuation;

+ Cadastral measurement, topography, topography, area, geometric dimensions; experimental drilling to determine the geology of soil and rock layers; Ultrasound to determine the length of bored piles, reinforcement, and thickness of reinforcement protection in structures;

+ Check hidden structures; environmental quality testing, monitoring and analysis of environmental components; In other cases, it is necessary to use specialized experts according to the provisions of State Audit standards.

- Other tasks decided by the State Auditor General.

What is promulgation of Regulations on the use of State Audit Collaborators in Vietnam? (Image from the Internet)

What are standards of individual state audit collaborators in Vietnam?

In Article 7 of the Regulations on the use of State Audit Collaborators issued together with Decision 1348/QD-KTNN in 2023, standards for individual State Audit Collaborators are specified as follows:

Standards and conditions for collaborators

1. For individual collaborators

a) Standards

- Have qualifications and professional skills appropriate to the major and job required by the State Audit;

- Have good moral qualities, sense of responsibility, honesty and objectivity;

- Have at least 5 consecutive years of working, research, and management experience in a professional field related to the requirements of the State Audit;

- Have a degree, certificate or practice license (issued by a competent authority) related to the requirements and work content required by the State Audit according to the provisions of law.

b) Conditions

- Must meet all the standards specified in Point a, Clause 1 of this Article;

- During the 3 immediately preceding years and at the time of signing the contract, there were no violations or violations of law handled by state agencies or professional associations; Not related to cases being investigated, complaints or denunciations related to professional fields as required by the State Audit;

- Collaborators participating in the audit do not fall into the cases prescribed in Article 28 of the State Audit Law and do not participate in working or consulting for the audited unit or other situations that affect independence and objectivity in performing tasks (due to bias, conflicts of interest, or other factors that affect professional judgments).

- In case the collaborator is a foreign individual, he or she must meet the operating conditions and standards according to the provisions of Vietnamese law.

- Collaborators do not violate contracts previously signed with the State Audit.

...

Thus, individual state audit collaborators must meet the following standards in Vietnam:

- Have qualifications and professional skills appropriate to the major and job required by the State Audit;

- Have good moral qualities, sense of responsibility, honesty and objectivity;

- Have at least 5 consecutive years of working, research, and management experience in a professional field related to the requirements of the State Audit;

- Have a degree, certificate or practice license related to the requirements and work content required by the State Audit.

What are powers of state audit collaborators in Vietnam?

In Clause 1, Article 11, Regulations on the use of State Audit Collaborators issued with Decision 1348/QD-KTNN in 2023, powers of State Audit Collaborators are specified as follows:

- Have the right to professional and professional independence when performing tasks stated in the task performance contract;

- Receive full and timely funding from the State Audit according to the terms of commitment in the contract signed between the two parties;

- Request the State Audit to request the audited unit to fully and promptly provide necessary information and documents and explain issues related to assigned tasks;

- Other rights as prescribed by law and contract.

Best regards!