What are regulations on the duties of the Head of the State Audit Team in Vietnam?

What are regulations on the duties of the Head of the State Audit Team in Vietnam? (Image from the Internet)

The duties of the Head of the State Audit Team are stipulated in Clause 1, Article 14 of Decision 03/2020/QD-KTNN, as follows:

- Develop a detailed audit plan for approval by the Audit Delegation Leader according to the State Audit's audit procedures and organize the implementation of the approved detailed audit plan;

- Direct and manage the Audit Team members to conduct audits according to the approved detailed audit plan;

- Directly supervise the collection of audit evidence; record audit logs and work documents of the Audit Team and Auditors as prescribed by the State Audit; sign audit logs of Audit Team members;

- Periodically or ad hoc report progress, status, and audit results as requested by the Audit Delegation Leader or authorized personnel;

- Summarize audit results, draft audit reports, draft audit result notifications at the audited unit; conduct discussions within the Audit Team on evaluations, confirmations, conclusions, and recommendations in the draft audit report, draft audit result notification at the audited unit before reporting to the Audit Delegation Leader and obtaining approval from the audited unit;

- Safeguard the audit results recorded in the audit report of the Audit Team before the Audit Delegation Leader; organize the approval of the audit report draft with the audited unit after approval by the Audit Delegation Leader; sign the audit report of the Audit Team; base on the completed audit report to issue, complete the audit result notification, conclusion notification, audit recommendations to be submitted to the Audit Delegation Leader for comments before the Head of the audited unit presides over the audit signing for issuance simultaneously with the audit report of the audit;

- Direct the Audit Team members to complete the audit files and be responsible for submitting the Audit Team's files to the Audit Team for storage according to regulations;

- Manage the Audit Team members in implementing working hours, the Code of Conduct for State Auditors as prescribed by the State Audit;

- Comply with the disciplinary work regulations of the Audit Team, the Quality Control Regulations for Audits as prescribed by the State Audit;

- Inspect, guide, and control the audit quality of the Audit Team members.

Best Regards!