Powers and obligations of the State Audit Office of Vietnam

Powers and obligations of the State Audit Office of Vietnam (Internet image) 

Regarding this issue, LawNet would like to answer as follows:

1. Powers and obligations of the State Audit Office of Vietnam

According to Article 12 of the Regulations issued together with Decision 1348/QD-KTNN in 2023, the powers and obligations of the State Audit are specified as follows:

- Power

+ Require collaborators to fully implement rights and obligations according to commitments in the contract and provisions of the Regulations issued with Decision 1348/QD-KTNN in 2023;

+ Have the right to terminate the contract with a collaborator if the collaborator violates the law during contract implementation or violates commitments under the contract signed between the two parties;

+ Request compensation in case collaborators cause damage to the audited unit, related units, individuals, and the State Audit;

+ File a lawsuit against collaborators when violating the contract according to the provisions of law;

+ Inspect and supervise the implementation of contract terms and audit quality control according to the Audit Quality Control Regulations;

+ Other rights as prescribed by law and contract.

- Duty

+ Coordinate and create favorable conditions for collaborators during task performance;

+ Full and timely payment of costs as agreed in the contract;

+ Other obligations as prescribed by law and contract.

2. Responsibilities of units under the State Audit Office of Vietnam

In Article 13 of the Regulations issued together with Decision 1348/QD-KTNN in 2023, the responsibilities of units under the State Audit are clearly stated as follows:

- Responsibilities of consulting units:

+ The State Audit Office is responsible for:

Synthesize needs and estimates from units, prepare estimates and finalize funding using collaborators throughout the industry, and submit to competent authorities for decision;

Preside over and coordinate with the Department of Audit Regulation and Quality Control and units wishing to use collaborators to submit a list of collaborators to the State Auditor General;

Participate in the Council for appraising standards and conditions for collaborators (in case of establishing a Council);

Sign contracts with collaborators of leading units that are specialized State Auditors and consulting units according to the list approved by the State Auditor General;

Monitor contract implementation, contract liquidation, and finalization of costs for the use of collaborators according to regulations.

+ The Department of Audit Regime and Quality Control is responsible for advising the State Auditor General to establish a Council to appraise standards and conditions for collaborators;

Act as a standing member of the Council for appraising standards and conditions for collaborators (in case of establishing a Council);

Preside and coordinate with the State Audit Office, the lead unit, and relevant units to advise the State Auditor General on the content of task performance contracts with collaborators.

+ The General Department is responsible for participating in the Council and appraising standards and conditions for collaborators (in the case of establishing a Council).

+ The Legal Department is responsible for evaluating the legality of the contract and performing tasks with collaborators at the request of the State Auditor General;

Participate in the Council for evaluating standards and conditions for collaborators (in case of establishing a Council).

- Responsibilities of the presiding units:

+ Based on the unit's work plan (annual work plan, annual audit plan, plan for developing legal documents, audit plan of the audit team) or actual requirements arising during the audit process, be responsible for determining the need to use collaborators, planning and proposing tasks that require the use of collaborators, and proposing a list of collaborators and budget estimates to submit to the State Auditor General (through the State Audit Office).

+ Proposing standards and conditions for collaborators, selecting collaborators, and submitting them to the State Auditor General (through the Department of Audit Regulation and Quality Control);

+ Participate in the Council for appraising standards and conditions for collaborators (in the case of establishing a Council).

+ Sign contracts with collaborators according to the list approved by the State Auditor General (in case the lead unit is the Advisory Department or specialized State Audit, coordinate with the State Audit Office to sign the contract);

+ Inspect and supervise contract implementation; Control audit quality according to responsibilities specified in the Audit Quality Control Regulations of the State Audit;

+ Acceptance of implementation results, liquidation of contracts using collaborators, and settlement of costs according to regulations (in case the presiding unit is a consulting unit or specialized State Audit, it will coordinate with the State Audit Office to carry out contract liquidation and settlement procedures).

- In addition to the above responsibilities, units under the State Audit perform tasks related to the use of collaborators according to assigned functions and tasks and when assigned by the State Auditor General.

Nguyen Ngoc Que Anh

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