Temporary Suspension, Suspension of Duties of Audit Team Members: How Are They Regulated?

Suspending or Dismissing Duties of Audit Team Members is prescribed in Article 18 of the Regulations issued with Decision No. 03/2020/QD-KTNN. To be specific:

1. Audit Team members are temporarily suspended in the following cases:

   a) Violating the provisions specified in Clause 1, Article 7 of these Regulations;

   b) Intentionally concealing the cases prescribed in Article 8 of these Regulations.

2. Authority to temporarily suspend:

   a) The State Auditor General decides the temporary suspension of the Audit Team's duties, decides the temporary suspension from the Audit Team Leader and below;

   b) The State Auditor General authorizes the Head of the auditing unit to decide the temporary suspension from the Team Leader of the audit team and below and is responsible for the decision of temporary suspension;

   c) The State Auditor General authorizes the Audit Team Leader to decide the temporary suspension of members of the Audit Team and is responsible for the decision of temporary suspension;

   d) The Team Leader of the audit team proposes the Audit Team Leader to temporarily suspend the duties of the members of the audit team;

   e) Heads of inspection teams established by the State Auditor General temporarily suspend the duties of members of the Audit Team and report to the Heads of units overseeing the inspection, who on behalf of the State Auditor General decide the temporary suspension of all Audit Team members and report immediately to the State Auditor General.

3. Immediately after the decision to temporarily suspend, the Audit Team Leader or the Head of the unit presiding over the audit must report the temporary suspension to the State Auditor General. The decision to temporarily suspend must be in writing, clearly stating the reasons, contents, duration of the suspension, and the responsible party for implementation.

4. The duration of the temporary suspension, salary, and allowances (if any) during the suspension period shall be carried out in accordance with the provisions of the law concerning officials. If it is deemed unnecessary to apply the temporary suspension measure, the person who issued the suspension decision must immediately issue a decision to revoke that measure.

5. The State Auditor General decides the dismissal of duties of Audit Team members based on the proposal of the Head of the unit presiding over the audit or decides the dismissal when necessary.

Sincerely.