Which positions allowed to have state audit collaborators in Vietnam?

Which positions allowed to have state audit collaborators in Vietnam? (Internet image)

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

On October 31, 2023, the State Audit issued Decision 1348/QD-KTNN on Regulations on using State Audit collaborators in Vietnam.

Who is a State Audit collaborator?

State Audit Collaborators (hereinafter referred to as collaborators)
is a domestic or foreign individual or organization that, at the time of signing a non-payroll contract or labor contract with the State Audit, meets the standards and conditions prescribed in this Regulation; State Audit is used in a number of tasks related to audit activities in the form of contracts to perform tasks according to the provisions of this Regulation.

In there:

- Collaborators are individuals including: domestic and foreign experts, scientists, and managers, who are highly trained, experienced, qualified, and have highly specialized skills in the fields appropriate to the work required by the State Audit.

- Collaborators are organizations including: Agencies, units, businesses,
Scientific research and training facilities at home and abroad have legal status, experience, and qualified, specialized staff in accordance with the requirements of state audit activities.

(Article 3 Regulations promulgated together with Decision 1348/QD-KTNN 2023)

Which positions allowed to have state audit collaborators in Vietnam?

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

(1) Professional consulting

- Professional consulting in developing audit standards and audit processes for the State Audit; developing programs and documents to guide professional auditing;

- Consulting in audit preparation: presentation on mechanisms, policies, management regimes, and practical shortcomings and limitations related to audit content; survey and collect information; Identify focus, materiality, audit risks, audit content, and methods; develop audit criteria;...

- Professional consulting in the process of performing audits and preparing audit reports;

- Professional consulting during the inspection process, implementing audit conclusions and recommendations, responding to complaints, resolving lawsuits, and making decisions to resolve complaints of audited units, agencies, organizations, and individuals related to audit activities.

(2) Participate in supporting audit work:

- Research documents, technical records, and expertise to support audit work; Translate technical and professional documents; Carry out a number of tasks within the audit content; Use experts to assist state auditors according to the provisions of State Audit standards on the use of experts.

- Professional inspection: quality inspection of construction works, machinery, and equipment; appraisal of the price and origin of machinery and equipment; appraisal of documents; inventory; asset and business valuation; cadastral measurement, topography, area, and geometric dimensions; experimental drilling to determine the geology of soil and rock layers; Ultrasound to determine the length of bored piles, reinforcement, and thickness of reinforcement protection in structures; Check hidden structures; conduct environmental quality testing, monitoring, and analysis of environmental components; In other cases, it is necessary to use specialized experts according to the provisions of State Audit standards.

- Other tasks decided by the State Auditor General.

(Article 6 of Regulations promulgated together with Decision 1348/QD-KTNN 2023)

More details can be found in Decision 1348/QD-KTNN taking effect on October 31, 2023.

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