How many ranks are there for State Auditors? Code of Conduct for State Auditors in Internal Relations of the State Audit.
How many grades of State auditors are there?
According to the provisions of Article 20 of the State Audit Law 2015 regarding the grades of State auditors, the regulations are as follows:
Grades of State auditors
- State auditors include the following grades:
a) Auditor;
b) Principal Auditor;
c) Senior Auditor.
- The State Auditor General decides on the appointment and dismissal of various grades of State auditors.
Thus, there are 3 grades of State auditors as follows:
- Auditor
- Principal Auditor
- Senior Auditor
Code of conduct for State auditors in internal relations within the State Audit? (Image from the Internet)
What are the general standards for a State auditor?
According to Article 21 of the State Audit Law 2015, the general standards for State auditors are as follows:
- Possess good moral character, a sense of responsibility, integrity, honesty, and objectivity;
- Hold a university degree or higher in one of the fields of auditing, accounting, finance, banking, economics, law, or other specialties directly related to auditing activities;
- Have a continuous working experience of 5 years or more in their trained field or have 3 years or more of auditing practice in the State Audit, excluding probationary periods;
- Hold a State Auditor certificate.
Code of conduct for State auditors in internal relations within the State Audit?
According to Article 6 of the Code of Conduct for State Auditors, issued with Decision 1337/QD-KTNN in 2024, the code of conduct for State auditors in internal relations is as follows:
[1] For State auditors
- Conduct towards leadership and management officials:
+ Must respect superiors; strictly implement decisions, plans, and assigned tasks from superiors; be honest in reporting work and provide full results and information within the scope of assigned tasks to superiors; be proactive and creative in performing assigned duties.
+ If there is evidence that a superior's decision is not in accordance with current laws, it must be promptly reported in writing to the decision-maker; if the decision-maker insists on the execution, it must be complied with, but a written opinion must be requested and reported to the direct superior of the decision-maker;
+ Preserve audit results according to the law and the proper procedures and processes of the State Audit Team; be responsible for collecting sufficient audit evidence to defend and justify the correctness of the reserved opinion;
+ Do not exploit feedback or criticism to harm the reputation of leadership and management officials;
+ Timely report to the competent authority when detecting corrupt practices, wastefulness, or negativity in auditing activities.
- Conduct towards colleagues:
+ In relations with colleagues, State auditors must consciously build and promote good collaborative and cooperative relationships with colleagues; must be honest, friendly, open, and courteous; respect, protect the honor, and uphold the reputation of colleagues.
+ Do not cause noise or disruptions in the agency or speak loudly during communication; do not create factions that disrupt internal solidarity or exploit feedback or criticism to harm colleagues' reputations; do not harass or bother colleagues.
+ During audit activities, coordinate and assist colleagues to complete the work on schedule and achieve the highest efficiency.
- State auditors must not engage in the following acts: make false accusations; write anonymous or fake name complaints; organize or participate in incitement, instigation, bribery, or coercion of others to file complaints; deliberately send or distribute complaints to unauthorized places.
[2] For State auditors who are leaders or managers
- Fully implement the above code of conduct.
- Foster, maintain unity, ethics, and public service culture within the organization, unit, and audit activities; promptly grasp the psychology of State auditors under their management to guide appropriately for each individual, leveraging their full abilities, experiences, creativity, and initiative in performing duties; create conditions to promote democracy at work, encourage initiatives, respect, and build trust with State auditors when assigning tasks and directing work; protect the honor of State auditors against unfounded complaints or accusations.
- It is strictly prohibited to act arrogantly or high-handedly towards subordinates, impose personal opinions affecting task performance, management results, and audit outcomes.
- Ensure fair treatment without bias or discrimination based on gender, marital status, family relations, disability, religion, or ethnicity in management, task assignment, evaluation, planning, and staff appointment; do not threaten, suppress, or retaliate against those who provide feedback or criticism.
- Must provide specific guidance and conclusions on issues in managing and directing audit activities; do not give vague instructions that create difficulties for subordinates in performing duties; do not evade or shift responsibility in performing assigned tasks, affecting unit operations or the legitimate interests and honor of colleagues and subordinates.
- It is strictly forbidden to conceal or distort the content of reports from subordinates, other agencies, organizations, or citizens regarding matters related to the functions and duties assigned to their unit that are not conformable with the law.
