Duties of collaborators when participating in the audit delegation in Vietnam from September 27, 2024

Duties of collaborators when participating in the audit delegation in Vietnam from September 27, 2024

When participating in the audit delegation in Vietnam, collaborators must:

- Comply with and complete tasks as assigned by the chief of audit delegation and  Leaders of auditor teams; adhere to the standards, procedures, and professional methods of auditing; comply with the regulations on the organization and activities of the audit delegation of the State Audit Office; strictly adhere to the provisions in Clause 1, Article 8 of the Law on State Audit Office of Vietnam 2015 and other relevant regulations of the State Audit Office.

In the case of a collaborator being an organization, it must assign personnel with appropriate professional qualifications, meeting the standards and conditions as individual collaborators specified in Clause 1, Article 7, issued with Decision 1348/QD-KTNN in 2023 to ensure the work progress and quality;

- Be responsible for honestly reporting relationships affecting objectivity in auditing activities as per Article 28 of the Law on State Audit Office of Vietnam 2015 and when having family relations with the audited unit and members of the audit delegation;

- Promptly notify the audit delegation Leader and the Team Leader to report to the State Audit Office as per regulations when detecting that the audited unit and related organizations or individuals show signs of legal violations.

More details can be found in Decision 1661/QD-KTNN which comes into force in Vietnam from September 27, 2024.

Regulations on the Rights of Collaborators in Vietnam

- Have the right to professional independence when performing the tasks recorded in the contract to execute the mission;

- Receive full and prompt funding from the State Audit Office according to the terms committed in the signed contract between the two parties;

- Request the State Audit Office to ask the audited unit to provide full and prompt necessary information, documents, and explanations related to the assigned tasks;

- Other rights as prescribed by law and the contract.

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