Working Relationship Between State Audit Office of Vietnam (CNIa) Leadership and Department Heads

As far as I know, audit activities aim to manage the use of public finance and assets, help make state finance transparent, and limit corruption. I am researching the regulations on the State Audit concerning the defense sector. Could you please explain how the working relationship between the leaders of the State Audit CNIa and the Department Heads is regulated? I look forward to your clarification.

Article 9 of the Working Regulations of the State Audit Office of Specialized Sector Ia, issued with Decision 1561/QD-KTNN in 2018, stipulates the working relationship between the Leadership of the State Audit Office of Specialized Sector Ia (SAO Ia) and the Heads of Departments as follows:

- Periodically, once every six months or as required, the Leadership of the SAO Ia meets with the Heads of Departments according to the fields in charge and relevant units;

- Department Heads are under the direction and leadership of the Chief Auditor and the Deputy Chief Auditor in charge. In case of differing opinions with the Deputy Chief Auditor in charge of the department during the course of resolving issues, the Department Head must comply with the direction of the Deputy Chief Auditor but reserves the right to preserve his/her opinion and report to the Chief Auditor;

- Department Heads report work results and propose to the Leadership of the SAO Ia on issues needing resolution, recommend amendments, and supplements to programs and work plans related to the department's tasks to suit practical requirements;

- Besides the work plan, if necessary, Department Heads and Deputy Heads directly report to the Chief Auditor on task performance results and related issues.

The above is the regulation on the working relationship between the Leadership of the SAO Ia and the Heads of Departments.

Respectfully!

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