Conditions for individuals to become state audit collaborators in Vietnam from September 27, 2024

Conditions for individuals to become state audit collaborators from September 27, 2024 (Image from the Internet)

On September 27, 2024, the State Auditor General issued Decision 1661/QD-KTNN amending the Regulation on the use of State Audit Collaborators issued together with Decision 1348/QD-KTNN, which includes amendments to the rights and obligations of collaborators in Vietnam from September 27, 2024.

Conditions for Individuals to Become State Audit Collaborators in Vietnam from September 27, 2024

To be specific, to become a state audit collaborator from September 27, 2024, individuals must meet the following conditions:

- Must fulfill the following criteria:

+ Have the appropriate level of education and professional skills relevant to the specialty and work required by the State Audit;

+ Possess good moral qualities, a sense of responsibility, honesty, and objectivity;

+ Possess at least 5 continuous years of work, research, or management experience in the professional field related to the requirements of the State Audit;

+ Hold a degree, certificate, or professional license (issued by a competent authority) related to the requirements and work content that the State Audit requires according to legal regulations.

- Within 3 consecutive years before and at the time of signing the contract, have no violations of the law handled by state authorities or professional associations; not involved in ongoing investigations, complaints, or denunciations related to the professional field as required by the State Audit;

- Collaborators participating in auditing are not in cases specified in Article 28 of the Law on State Audit; not working, providing consultancy for audited units, or other situations affecting the independence, objectivity in task performance (due to biases, conflict of interest, or other influencing factors on professional judgments), not having a family relationship with the audited unit and members of the Audit team;

- Foreign individual collaborators must meet the conditions and standards for operation according to Vietnamese law;

- Collaborators do not violate previously signed contracts with the State Audit.

(Point b, Clause 1, Article 7 of the Regulation issued together with Decision 1348/QD-KTNN, amended by Decision 1661/QD-KTNN)

Tasks eligible to us State Audit Collaborators in Vietnam

The State Audit uses collaborators to perform tasks (when necessary) including:

(1) Professional Consultancy

- Professional consultancy in the development of audit standards, audit procedures of the State Audit; preparing audit programs, and professional audit guidelines;

- Consultation in audit preparation: Presentations on mechanisms, policies, management policies, and practical limitations related to the audit content; surveys, data collection; identifying audit focus, importance, audit risks, audit content, and methods; developing audit criteria, etc.;

- Professional consultancy during the audit process, drafting Audit Reports;

- Professional consultancy during the process of reviewing audit conclusions and recommendations, responding to complaints, and resolving lawsuits related to the audit activities.

(2) Participating in Supporting Audit Tasks:

- Researching documents, technical dossiers, and professional assistance for audit tasks; translating technical and professional documents; performing some tasks related to audit content; using experts to assist state auditors according to the State Audit standards on the use of experts.

- Professional assessment: Quality control of construction works, machinery, and equipment; price appraisal and origin verification of machinery and equipment; document review; asset and enterprise valuation; cadastral, topographic, and spatial measurements; geological survey of soil and rock layers; ultrasound to determine the length of drilled piles, rebar, cover thickness of rebar in structures; inspecting hidden structures; environmental quality assessment, monitoring, and analyzing environmental components; other cases requiring the use of expert assessment according to State Audit standards.

- Other tasks as decided by the State Auditor General.

(Article 6 of the Regulation issued together with Decision 1348/QD-KTNN, amended by Decision 1661/QD-KTNN)

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