Standards of people doing internal audit of the Ministry of Defense in Vietnam?

What are the standards of people doing the internal audit of the Ministry of Defense?

Pursuant to Article 10 of the Regulation promulgated together with Decision 1607/QD-BQP dated May 8, 2022, stipulating the standards of the person performing the internal audit of the Ministry of National Defense as follows:

- Standards of auditors:

+ Possessing a university degree or higher in a discipline suitable to the requirements of the Ministry of Defense's Auditor, having full and up-to-date knowledge of the areas assigned to perform internal audit.

+ Having worked for 5 years or more in the training discipline or from 3 years or more in the field of accounting, auditing or inspection at agencies and units under the Ministry of National Defense.

+ Having knowledge and understanding of the law and activities of the Ministry of National Defense; have the ability to collect, analyze, evaluate and synthesize information; Knowledge and skills in internal audit.

+ Meet the quality and capacity requirements specified in the Circular No. 142/2018/TT-BQP dated September 12, 2018 of the Minister of National Defense, stipulating the standards for cadres of the Office of the Ministry of Defense.

+ The chief auditor must satisfy the standards specified at Points a, b, c and d of this Clause; have in-depth knowledge and practical experience in financial management, audit organization and other related skills.

- The Chief Auditor considers the scale and complexity of internal audit activities to report to the Minister of Defense to decide on necessary human resources for the Audit of the Ministry of Defense. In case of necessity, the Chief Auditor may propose to hire consultants for a number of specialized fields beyond the professional capacity of the Audit of the Ministry of Defense, to make plans and report to the Minister of National Defense for approval. approve and take responsibility for the results of the tax consultant,

Thus, in order to become an internal auditor of the Ministry of National Defense, it must fully meet the above criteria.

Standards of people doing internal audit of the Ministry of Defense in Vietnam?

What are the powers of the Ministry of National Defense's internal audit?

According to Article 11 of the Regulation issued together with Decision 1607/QD-BQP dated May 8, 2022 stipulating the powers of the internal audit of the Ministry of Defense as follows:

- Actively perform tasks according to the internal audit plan approved by the Minister of National Defense.

- Is required to secure the necessary resources to perform the task.

- To be fully and promptly provided with necessary information, documents and records such as making, allocating and assigning budget estimates, accounting and budget settlement of the units to serve the preparation of the budget. Planning and performing internal audit.

- To have access to and review all business processes and assets of the audited entity when performing internal audit.

- To approach and interview all officers and employees of the audited unit on issues related to audit content.

- To receive information, documents, documents and meeting minutes of the Head of the Ministry of National Defense and other functional agencies related to audited activities according to the annual internal audit plan.

- To monitor, supervise and evaluate the repair and remedial activities of the unit at the recommendation of the approved Ministry of Defense Auditor.

- Be protected against the uncooperative actions of the audited entity.

- To be trained and fostered to improve the capacity of auditors.

Khanh Linh

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