Issuance of Regulations on organization and operation of the State audit delegations in Vietnam

Issuance of Regulations on organization and operation of the State audit delegations in Vietnam (Internet image)

Issuance of Regulations on organization and operation of the State audit delegations in Vietnam

Scope of Adjustment of the Organization and Operational Regulations of the State Audit Delegation in Vietnam

The Organization and Operational Regulations of the State Audit Delegation (hereinafter referred to as the Audit Delegation) define the organization, activities, tasks, powers, and responsibilities in the organization and activities of the Audit Delegation, working relationships, working styles of the Audit Delegation, Audit Teams, members of the Audit Delegation, and other related organizations and individuals.

Subject of Application of the Organization and Operational Regulations of the State Audit Delegation

The Organization and Operational Regulations of the State Audit Delegation apply to Audit Delegations established by the decision of the State Auditor General and other related organizations and individuals.

Principles of Operation of the State Audit Delegation in Vietnam

- Independent and solely compliant with the law.

- Honest, objective, transparent, and clear.

- In audit activities, members of the Audit Delegation and related organizations and individuals must comply with the State Audit Law, regulations of competent authorities on power control, anti-corruption, anti-negative practices, and regulations of the State Audit Office.

- When conducting audits abroad, the Audit Delegation must comply with Vietnamese law, the host country's laws, and international laws; adhere to principles: saving, effectiveness, ensuring national defense, and state secrets according to legal provisions.

Audit Duration of the State Audit Delegation in Vietnam

- The audit duration is calculated from the date the audit decision is announced to the end of the audit at the audited unit.

- The duration of an audit should not exceed 60 days, except as provided in Clause 3 of this Article. For complex cases necessitating an extension, the State Auditor General may decide to extend once, with the extension not exceeding 30 days.

- For audits evaluating the economy, efficiency, and effectiveness in the management and use of public finances and assets on a national scale, the State Auditor General determines the duration of the audit.

Audit Location of the State Audit Delegation in Vietnam

- The audit is conducted at the audited unit, the State Audit Office headquarters, or another location as decided by the State Auditor General.

- The audit location is proposed by the Head of the unit hosting the audit and submitted to the State Auditor General for approval when reviewing the overall audit plan.

- During the audit process, if it is necessary to change the audit location, the Head of the Audit Delegation proposes to the Head of the unit hosting the audit to submit to the State Auditor General for consideration and decision.

- Checks and comparisons with relevant agencies, organizations, and individuals can be carried out at the office of the unit hosting the audit; the office of the audited unit; the office of the relevant agency, organization, or individual being checked and compared, or another location related to the content of the checks and comparisons.

Ensuring the activities of the Communist Party, Mass Organizations during the activities of the State Audit Delegation

During the audit task execution, the Head of the Audit Delegation and the Head of the Audit Team facilitate the activities of the Communist Party, Trade Union, Youth Union according to the Charter and plans of these organizations.

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