Powers of Members of the Audit Team who are State Auditors

Powers of Audit Team Members who are State Auditors as stipulated in Clause 2, Article 15, Decision 03/2020/QD-KTNN. To be specific:

- While conducting audits, State Auditors have the right to be independent and adhere only to the law in their comments, evaluations, conclusions, and recommendations regarding the audited content;

- Request the audited units and agencies, organizations, and individuals related to the audit activities to promptly provide full information and documents related to the audit content;

- Utilize information and documents from State Audit collaborators; review documents related to the activities of the audited unit; collect and protect other documents and evidence; review the activities’ procedures of the audited unit.

- During audits, have the right to access and exploit the national database systems and electronic data of the audited unit, agencies, organizations, and individuals related to auditing activities to collect information and documents directly related to the content and scope of the audit under the supervision of the access and exploitation scope by the audited unit and related agencies, organizations, and individuals as authorized in writing by the Head of the Audit Team;

- Retain written opinions about the audit results within the assigned scope and report to the Head of the Audit Team and the Head of the Audit Sub-team; in case of disagreement, report to the Head of the unit in charge of the audit; if the Head of the unit in charge of the audit does not agree, report to the General Auditor of the State;

- Request the Head of the Audit Team and the Head of the Audit Sub-team to clarify the reasons for changes in their evaluations, confirmations, conclusions, and recommendations in the audit minutes, audit reports, audit result notifications, and the State Auditor's conclusions and recommendations notifications;

- Request the Head of the Audit Team and the Head of the Audit Sub-team to require the audited unit to explain issues related to the audit; propose inviting state audit experts and collaborators when necessary according to the regulations of the State Audit;

- Be ensured the necessary conditions and means to conduct the audit. The audited unit should arrange a workplace if the auditing activities are conducted at the audited unit;

- Be protected by law during the execution of audit duties.

Respectfully!