Establishment and Dissolution of Audit Teams: What Are the Regulations?

Formation and Dissolution of the Audit Team

The provisions for the formation and dissolution of the Audit Team are defined in Article 9 of the Regulation on the Organization and Operation of the State Audit Team issued with Decision 03/2020/QD-KTNN. Specifically:

- The Audit Team is established to carry out the audit duties of the State Audit. The Auditor General decides on the formation of the Audit Team based on the proposal of the Head of the unit presiding over the audit. Depending on the scale of the audit, the Audit Team may or may not include Audit Groups. In special cases, the Auditor General will form the Audit Team based on the proposal from the General Affairs Department to perform the task.

- The Audit Team shall automatically dissolve upon completion of the audit mission, but the team remains responsible for the evaluations, confirmations, conclusions, and recommendations in the audit report, audit result announcement, and the conclusions and recommendations notice of the State Audit.

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