What rights and obligations do state audit collaborators have in Vietnam?

What rights and obligations do state audit collaborators have in Vietnam? (Internet image)

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

1. What rights and obligations do state audit collaborators have in Vietnam?

1.1 Rights

- Have the right to professional and professional independence when performing tasks stated in the task performance contract;

- Receive full and timely funding from the State Audit according to the terms of commitment in the contract signed between the two parties;

- Request the State Audit to request the audited unit to fully and promptly provide necessary information and documents and explain issues related to assigned tasks;

- Other rights as prescribed by law and contract.

2.2 Obligations

- Make timely declaration to the State Audit if you fall into cases that affect the independence and objectivity of performing tasks as prescribed in Point b Clause 1 and Point b Clause 2 Article 7 of the Regulations issued together with Decision 1348/QD-KTNN 2023.

- Perform tasks according to the contract content;

- Strictly comply with the provisions of the Law on State Audit and related legal regulations;

- Be responsible before the State Audit and before the law for the results of implementing assigned tasks and according to signed contracts; When there is a violation of the law, depending on the nature and severity of the violation, it will be handled administratively or prosecuted for criminal liability; If causing damage, compensation must be made according to the contract and the provisions of the law;

- When joining the audit team, collaborators must:

+ Comply and complete tasks as assigned by the Team Leader or Audit Team Leader; comply with standards, processes, and methods of professional auditing;

Regulations on organization and operation of audit teams of the State Audit;

Strictly comply with the regulations in Clause 1, Article 8 of the Law on State Audit and other relevant regulations of the State Audit.

In case the collaborator is an organization, it must arrange people with appropriate professional qualifications who meet the same standards and conditions as individual collaborators specified in Clause 1, Article 7 of Regulations issued together with Decision 1348/QD-KTNN 2023 to ensure progress and quality of work;

+ Responsible for reporting truthfully on relationships that affect objectivity in audit activities according to Article 28 of the Law on State Audit;

+ Timely notify the Team Leader and Head of the audit team to report to the State Audit according to regulations when detecting signs of law violation in the audited unit and related organizations and individuals.

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

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

- Perform other obligations according to the provisions of law and contract.

2. Standards and conditions for state audit collaborators in Vietnam

2.1 For individual collaborators

- Standard

+ Have qualifications and professional skills appropriate to the major and job required by the State Audit;

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

+ Have at least 5 consecutive years of working, research, and management experience in a professional field related to the requirements of the State Audit;

+ Have a degree, certificate, or practice license (issued by a competent authority) related to the requirements and work content required by the State Audit according to the provisions of law.

- Condition

+ Must meet the above criteria;

+ During the 3 years immediately preceding and at the time of signing the contract, there were no violations or violations of law handled by state agencies or professional associations; Not related to cases being investigated, complaints or denunciations related to professional fields as required by the State Audit;

+ Collaborators participating in the audit do not fall into the cases prescribed in Article 28 of the Law on State Audit and do not participate in working or consulting for the audited unit or other situations that affect independence and objectivity. in the performance of duties (due to bias, conflicts of interest, or other factors that influence professional judgment).

+ In case the collaborator is a foreign individual, he or she must meet the operating conditions and standards according to the provisions of Vietnamese law.

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

2.2 For collaborators who are organizations

- Standard

+ Be established in accordance with the law, have legal status, and have business registration according to the law for tasks required by the State Audit;

+ Have reputation and have enough professional capacity in specialized fields suitable to the work required by the State Audit;

- Condition

+ Must meet the above criteria;

+ During the 3 years immediately preceding and at the time of signing the contract, there were no violations or violations of law handled by state agencies or professional associations; Not related to cases being investigated, complaints or denunciations related to professional fields as required by the State Audit;

+ In the 02 immediately preceding years and currently not performing work related to the work required by the State Audit of the audited unit;

+ Does not own capital or have interests related to the audited unit.

+ In case the collaborator is a foreign organization, it must meet the operating conditions and standards prescribed by Vietnamese law.

+ Do not violate contracts previously signed with the State Audit.

- Organizations can only nominate individuals and workers within their organizations who fully meet the standards and conditions for individual collaborators to participate in performing collaborative tasks with the State Audit.

- In special cases where it is necessary to supplement or adjust standards and conditions compared to the above regulations, it must be reported to the State Auditor General for consideration and decision.

(Article 7 of Regulations promulgated together with Decision 1348/QD-KTNN 2023)

Nguyen Ngoc Que Anh

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