Criteria for appointment of state auditor in Vietnam

Criteria for appointment of state auditors in Vietnam (Internet image)

1. Who are state auditors? 

According to Clause 8, Article 3 of the Law on State Audit of Vietnam 2015, state auditors are officials assigned to various positions of state auditors to carry out audit.

Specifically, Positions of state auditors are the positions that reflect the capability and qualifications of state auditor, including: auditors, main auditors, and senior auditors.

(Clause 8 of Article 3 of the Law on State Audit of Vietnam 2015)

2. Common standards of state auditors in Vietnam

According to Article 21 of the Law on State Audit of Vietnam 2015, apart from satisfying the standards applied to officials according to regulations of law on officials, every state auditor must:

- Have good ethics and responsibility; be integrated, honest, and objective;

- Have a bachelor’s degree in audit, accounting, finance, banking, economics, law, or another discipline that is directly related to audit, or a higher degree;

- Have worked for at least 05 consecutive years in the trained field or in accounting in SAV for at least 03 years, not including the internship period;

- Have a state audit practitioner certificate.

3. Criteria for appointment of state auditor in Vietnam

3.1. Standards for the position of state auditor in Vietnam

Specifically, in Article 23 of the Law on State Audit of Vietnam 2015, the criteria for appointment to the rank of Auditor include:

- Satisfy common standards of state auditors prescribed in Section 2.

- Grasp the policies of Communist Party, policies and regulations of law on governmental auditing; have knowledge about governmental administration and socio-economic administration.

- Grasp the governmental auditing procedures and standards.

- Pass the examination for the position of state auditor.

3.2. Standards for the position of main auditor in Vietnam

Standards for the position of main auditor in Vietnam include:

- Grasp regulations of law on governmental auditing.

- Be capable of proposing, developing strategy for development of the audit field, long-term, midterm audit plans, professional audit research; capable for establishing and proposing amendments to governmental auditing standards.

- Be conversant with international audit practice and standards.

- Have worked for at least 05 years as an auditor or 08 years at as an equivalent position.

- Have passed the examination for the position of main auditor.

(Article 24 of Law on State Audit of Vietnam 2015)

3.3. Standards for the position of senior auditor in Vietnam

According to Article 25 of the Law on State Audit of Vietnam 2015, standards for the position of senior auditor are as follows:

- Mastering and being able to direct the application of professional and professional processes, standards and methods in the fields of auditing to audit activities.

- Capable of presiding over scientific research projects at ministerial and state level in the field of state audit.

- Having at least 5 years of experience in the rank of Chief Auditor or at the equivalent rank of 8 years.

- Passed the exam for the rank of Senior Auditor.

4. Dismissal of state auditors in Vietnam

* A state auditor shall resign in the case of:

- Retirement, resignation, reassignment

- Health issues, family issues, or other difficulties likely to render the state auditor unable to fulfill his/her tasks.

* A state auditor shall be dismissed in the case of:

- Imposition of an effective sentence by court;

- Violations against Clause 1 Article 8 of this Law;

- Violations against professional ethnics of state auditors;

- Failure to fulfill given tasks corresponding to the person’s position;

- There are evidence that the person cheated during the examination or providing false information/documents in the application.

(Article 27 of the Law on State Audit of Vietnam 2015)

Thanh Rin

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