Regulations on establishment and dissolution of the State audit delegations in Vietnam

Regulations on establishment and dissolution of the State audit delegations in Vietnam

In Article 9 of the Regulations issued with Decision 1495/QD-KTNN in 2024, the rules regarding the establishment and dissolution of the audit delegations in Vietnam are stipulated as follows:

- An audit delegations is established to perform the audit tasks of the State Audit. The State Auditor General decides to establish the audit delegations based on the proposal from the head of the presiding audit unit and the Director of the General Department. Depending on the scale of the audit, the audit delegations may include or not include auditor teamss. In special cases, the State Auditor General establishes the audit delegations at the proposal of the Director of the General Department to perform the task.

- The audit delegations automatically dissolves after completing the audit tasks. However, the audit delegations must be responsible for the evaluations, confirmations, conclusions, and recommendations in the audit report, the audit result notice, and the conclusions and recommendations of the State Audit.

* Regulations on the Composition of the State audit delegations in Vietnam

- The composition of the audit delegations includes:

+ Head of the audit delegations;

+ Deputy Heads of the audit delegations;

+ Heads of auditor teamss, if the audit delegations has auditor teamss;

+ Members.

- The members of the audit delegations include: members who are state auditors and members who are not state auditors.

Members of the audit delegations who are not state auditors include:

+ Civil servants and public employees of the State Audit;

+ State Audit collaborators.

- Each auditor teams must have at least 02 members who are state auditors.

(Article 10 of the Regulations issued with Decision 1495/QD-KTNN in 2024)

* Regulations on the Standards for the Head of the audit delegations, Deputy Head of the audit delegations, and Head of the auditor teams

- Standards for the Head of the audit delegations, Deputy Head of the audit delegations

+ Possess sufficient professional qualifications, leadership capabilities, and work experience suitable for the assigned task;

+ Is a senior state auditor holding a position from deputy head of a division or higher, or a state auditor holding a position from head of a division or higher.

- Standards for the Head of the auditor teams

+ Possess sufficient professional qualifications, leadership capabilities, and work experience suitable for the assigned task;

+ Is a senior state auditor or a state auditor holding a position from deputy head of a division or higher.

(Article 11 of the Regulations issued with Decision 1495/QD-KTNN in 2024)

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

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