Powers and duties of State audit collaborators in Vietnam from September 27, 2024

Powers and duties of State audit collaborators in Vietnam from September 27, 2024(Image from the Internet)

On September 27, 2024, the Auditor General off Vietnam issued Decision 1661/QD-KTNN amending the Regulations on the Use of State Audit Collaborators issued with Decision 1348/QD-KTNN, which includes amendments to the rights and obligations of collaborators which comes into force in Vietnam from September 27, 2024.

Rights and Obligations of State Audit Collaborators in Vietnam from September 27, 2024

To be specific, state audit collaborators will have the following rights and obligations:

(1) Rights

- Independently handle professional and technical tasks as specified in the work contract;

- Receive full and prompt funding from the State Audit as stipulated in the signed contract between the parties;

- Request the State Audit to ask the audited entity to provide complete and timely information, documents, and explanations related to the assigned task;

- Other rights as provided by law and the contract.

(2) Obligations

- Promptly report to the State Audit if circumstances arise that affect independence and objectivity while executing duties, as stipulated in Point b Clause 1 and Point b Clause 2 Article 7 of these Regulations;

- Perform tasks according to the contract content;

- Strictly adhere to the State Audit Law and related legal provisions; not accept material gifts and intangible benefits from inspected entities, organizations, or individuals involved in auditing activities in any form. If the collaborator is a party member, they must also comply with the Communist Party’s regulations on inspection, supervision, and disciplinary enforcement;

- Be responsible to the State Audit and the law for the results of the assigned tasks and the signed contract; legal violations will be subject to administrative or criminal procedures based on the nature and extent of the violation; if causing damage, compensation must be made according to the contract and legal provisions;

- When participating in an Audit Team, the collaborator must:

+ Follow and complete assigned tasks as directed by the Team Leader or Audit Team Leader; adhere to audit standards, procedures, and professional methods; comply with organization and operation regulations of the State Audit’s audit team; strictly adhere to the provisions in Clause 1 Article 8 of the State Audit Law and other relevant regulations of the State Audit. If the collaborator is an organization, they must designate qualified personnel meeting individual collaborator standards as per Clause 1 Article 7 of these Regulations to ensure work progress and quality;

+ Honestly report any relationships affecting objectivity in audit activities according to Article 28 of the State Audit Law and if having family relations with the audited unit and audit team members;

+ Promptly notify the Audit Team Leader to report to the State Audit as per regulations upon detecting any legal violations by the audited unit and related organizations or individuals.

- Comply with the State Audit's requirements on reporting, inspection, and supervision;

- Collaborators are responsible for the confidentiality of documents, data, and information provided by the audited unit or the State Audit according to the State Auditor's regulations and the law;

- Perform other obligations as provided by law and the contract.

- Strictly prohibited from engaging in corrupt or negative acts and fully responsible under the authority’s regulations on power control and anti-corruption measures in audit activities.

More details can be found in Decision 1661/QD-KTNN which comes into force in Vietnam from September 27, 2024.

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