What are regulations on financial support for training and development of State auditors in Vietnam?

What are regulations on financial support for training and development of State auditors in Vietnam?

According to Article 38 of the Regulations on training and development of State auditors issued together with Decision 1280/QĐ-KTNN in 2022, support for training and development costs is as follows:

1. In case of being sent by the State Audit Office to study

a) Civil servants and employees who are sent to participate in short-term training and development courses in Vietnam as prescribed in Article 26 of this Regulation and political theory training: are fully supported by the State Audit Office, including learning materials.

b) Civil servants and employees who are sent to participate in international accounting, auditing certificate courses and other international professional certificate programs: are fully supported by the State Audit Office for opening account fees and annual fees, tuition fees, tuition fees, examination fees for the first time and membership fees, except in cases where they are sponsored or awarded scholarships. Detailed regulations on supporting membership fees after completing the program and being awarded a certificate are in the Appendix of this Regulation.

c) Civil servants and employees who are sent to participate in master's and doctoral programs under Vietnamese postgraduate training programs: are supported by the State Audit Office for training costs with a maximum of 50% for each civil servant and employee depending on the training and development budget allocated annually by the State Audit Office (only supported after civil servants and employees complete the program and are awarded a degree).

d) Civil servants and employees who are sent to participate in training and development courses funded by projects, agencies, and cooperation programs: are implemented in accordance with the agreement in the Agreement or regulations of the funding organization.

2. In case of self-contacting to participate in courses that are suitable for the training and development needs of the State Audit Office, if the competent authority agrees to send them to study, then the agency will consider supporting part of the cost (if there is supporting budget).

3. The decision to support training and development costs for civil servants and employees is made by the Chief Auditor of the State Audit Office.

What are regulations on financial support for training and development of State auditors in Vietnam? - Source: Internet

What are regulations on support for time for studying and training of State auditors in Vietnam?

According to Article 39 of the Regulations on training and development of State auditors issued together with Decision 1280/QĐ-KTNN in 2022, support for study time is as follows:

1. Civil servants and employees participating in master's programs: Are considered and facilitated by the State Audit Office for civil servants and employees to study during office hours (if civil servants and employees have the need and are proposed by the head of the directly managed unit).

2. Civil servants and employees participating in doctoral programs and training for international accounting and auditing certificates (ACCA, CPA Australia, etc.): Based on the work plan of the unit and the individual's work plan, the State Audit Office creates conditions for civil servants and employees to focus on their studies, specifically:

a) For doctoral programs: Civil servants and employees are considered and facilitated to study during office hours for some subjects according to the regulations of the training institution; are allowed to take a maximum of 02 working days off when defending the dissertation, defending at the institutional level, and defending at the state level to focus on their studies.

b) For international auditing certificate training: Are allowed to take a maximum of 02 working days off before each exam to focus on reviewing and taking the exam.

What are responsibilities civil servants and public employees in training and development of State auditors in Vietnam?

According to Article 40 of the Regulations on training and development of State auditors issued together with Decision 1280/QĐ-KTNN in 2022, the responsibilities of civil servants and employees are as follows:

1. Comply with the regulations on training and development of civil servants and employees.

2. Civil servants and employees holding any position and belonging to any rank or title must be trained and developed to meet the required level of knowledge for that position and rank or title.

3. Civil servants and employees who are sent to training and development must comply with the internal regulations and be under the management of the training and development institution during the course and must ensure that they complete their academic tasks on time.

4. Implement the regulations on reimbursement of training and development costs (if applicable).

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