Who shall compensate for the cost of training and retraining of State Auditors in Vietnam?

Who shall compensate for the cost of training and retraining of State Auditors in Vietnam?

According to Article 44 of the Regulation on Training and Retraining of State Auditors, issued together with Decision 1280/QĐ-KTNN in 2022, the following subjects are required to compensate for the cost of training and retraining:

State auditors who are sent by the State Audit Board to attend training and retraining programs and are paid for the cost of training and retraining by the State Audit Board or are sponsored by domestic or foreign organizations for the cost of training and retraining for the following training and retraining programs:

1. Training and retraining programs in foreign countries;

2. Training and retraining for international accounting and auditing certificates (ACCA, CPA Australia, etc.);

3. Membership fees for international professional organizations that are supported by the State Audit Board (ACCA, CPA Australia, etc.);

4. Other training and retraining programs as prescribed.

Who shall compensate for the cost of training and retraining of State Auditors in Vietnam? - Source: Internet

What are cases that must compensate for the cost of training and retraining of State Auditors in Vietnam?

According to Article 45 of the Regulation on Training and Retraining of State Auditors, issued together with Decision 1280/QĐ-KTNN in 2022, the following cases must compensate for the cost of training and retraining:

Subject specified in Article 44 of this Regulation shall compensate for the cost of training and retraining in following cases:

1. Self-leaving school, leaving work, resigning or applying for a transfer out of the State Audit Board during the training and retraining period.

2. Failing to complete the training and retraining program as prescribed in Article 43 of this Regulation.

3. Having completed the training and retraining program and been awarded a diploma but left work or applied for a transfer out of the State Audit Board without serving the required commitment period.

What are regulations on cost, calculation of compensation costs, and procedures for considering compensation for the cost of training and retraining of State Auditors in Vietnam?

According to Article 46 of the Regulation on Training and Retraining of State Auditors, issued together with Decision 1280/QĐ-KTNN in 2022, the regulations on cost, calculation of compensation costs, and procedures for considering compensation for the cost of training and retraining of State Auditors are as follows:

1. Costs, method of calculating compensation costs, conditions for calculating compensation cost reduction, Compensation review council, compensation decision, payment and recovery of applicable compensation costs according to current State regulations on training and fostering civil servants and public employees.

2. In case the compensation period expires, civil servants and public employees have not fully paid compensation costs, the School of Auditing Professional Training and Fostering compiles a list and sends it to the Department of Personnel and Organization to report to the Deputy State Auditor General in charge of training and fostering for consideration and handling.

What are responsibilities for organizing the implementation of the Regulation on Training and Retraining of State Auditors in Vietnam?

According to Article 47 of the Regulation on Training and Retraining of State Auditors, issued together with Decision 1280/QĐ-KTNN in 2022, the following are the responsibilities for organizing the implementation of the Regulation:

1. The Department of Personnel and Organization is the focal point and coordinates with the School of Auditing Professional Training and Development, the International Cooperation Department to help the State Auditor General manage and organize the implementation of training and fostering work of the State Audit; guide, inspect, supervise and urge units to implement the Regulations and periodically report to the State Auditor General on the implementation of the Regulations.

2. Training and fostering contents that are not mentioned in this Regulation or have been mentioned but the State changes or supplements them will be implemented according to the provisions of current effective documents on training and fostering of the State.

3. Units under the State Audit and civil servants and public employees shall organize the serious and full implementation of the provisions of this Regulation.

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