Regulations on the duties and powers of the chiefs of audit delegations in Vietnam

Regulations on the duties and powers of the chiefs of audit delegations in Vietnam (Internet image)

On August 20, 2024, the State Auditor General issued Decision 1495/QD-KTNN regarding the Organizational and Operational Regulations of the State audit delegations.

Regulations on the duties and powers of the chiefs of audit delegations in Vietnam

In clauses 1 and 2, Article 12 of the Regulations issued alongside Decision 1495/QD-KTNN in 2024, the duties, powers, and responsibilities of the chiefs of audit delegations are specified as follows:

- Duties

+ Organize the implementation of audit tasks according to the audit decision;

+ Direct the formulation and approval of the detailed audit plan of the Audit Group (including the inspection and comparison plan at the relevant agencies, organizations, and individuals related to audit activities) in line with the objectives, content, and scope approved by the State Auditor General in the general audit plan of the audit;

+ Assign tasks to the Deputy chiefs of audit delegations, Leader of the Audit Group; direct and manage the audit delegations to conduct audits according to the approved audit plan;

+ Organize and inspect the implementation of these Regulations, audit standards, processes, methods, audit professional techniques, recording, archiving, preserving audit files, and perform the inspection and review tasks of the chiefs of audit delegations according to the Quality Control Regulations of the State Audit;

+ Inspect and control the audit log and audit files of the audit delegations as stipulated by the State Audit;

+ Direct team members to complete audit files, organize, digitize, create audit files on software, submit audit delegations archives as required;

+ Approve audit reports of the Audit Group, announce audit results; decide the time to approve the audit reports of the Audit Group; prepare audit reports, announce conclusions, and audit recommendations of the State Audit. Organize discussions within the audit delegations about assessments, confirmations, conclusions, and recommendations in the audit report.

Report and explain audit results to the head of the unit presiding over the audit and jointly with the head of the unit presiding over the audit report and explain the results to the State Auditor General; report and explain unexpected audit results when requested by the State Auditor General; organize the announcement of audit results approved by the State Auditor General to the audited unit; sign the audit report;

+ Manage audit delegations members during the audit task implementation time as stipulated by the State Audit;

+ Regularly or unexpectedly report as requested by the head of the unit presiding over the audit or the State Auditor General on the progress of implementing the audit plan, the situation, and audit activities results;

+ Comply with the working discipline of the audit delegations as stipulated by the State Audit.

- Powers

+ Request from the audited unit the necessary information, documents, and explanations related to audit content; request inventory of assets and reconciliation of debts of the audited unit related to audit content;

+ Propose that the audited unit provide complete, accurate, and promptly the information and documents related to audit content to collect audit evidence;

+ Request that the head of the unit presiding over the audit proposes that the State Auditor General decides to inspect the accounts of the audited unit related to audit activities at financial institutions or the State Treasury as per legal regulations; seal documents of the audited unit in case of legal violations or actions altering, moving, hiding, or destroying documents relevant to the audit content;

+ Require the Deputy chiefs of audit delegations, Leader of the Audit Group, and audit delegations members to report audit results; in case of differing opinions within the audit delegations regarding audit results, the chiefs of audit delegations has the right to decide and take responsibility for said decision, while also reporting differing opinions to the head of the unit presiding over the audit;

+ Record in writing opinions that differ from the assessments, confirmations, conclusions, and recommendations in the audit report;

+ Report to the head of the unit presiding over the audit to propose the State Auditor General request the competent authority to handle legal violations of the audited unit;

+ Temporarily suspend tasks of audit delegations members from the Leader of the Audit Group downwards according to clause 1, Article 18 of the Regulations issued alongside Decision 1495/QD-KTNN;

+ Propose rewards and disciplinary actions for the Deputy chiefs of audit delegations, Leader of the Audit Group, and audit delegations members with unexpected achievements or violations during the audit task;

+ Be provided with necessary conditions and means to effectively conduct audit activities;

+ Be protected by law during audit task implementation;

+ During the audit, have the right to access, exploit, or authorize in writing as per legal regulations for audit delegations members to access and exploit the national database system and the audited unit's electronic data to collect information and documents directly related to the audit content and scope under the supervision of the audited unit; data access must comply with legal regulations and ensure confidentiality, security, and safety as stipulated by law;

+ Based on practical requirements during auditing, the chiefs of audit delegations proposes the need for collaboration and budget estimates to the head of the unit presiding over the audit for the State Auditor General to consider and decide;

+ Penalize administrative violations in the field of state audit as stipulated by the Ordinance on Administrative Penalties in the field of state audit.

More details can be found in Decision 1495/QD-KTNN which comes into force in Vietnam from August 20, 2024.

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