Standards and conditions for State Audit collaborators in Vietnam

Standards and conditions for State Audit collaborators in Vietnam 

Regulations on standards and conditions for State Audit collaborators are as follows:

(1) For collaborators who are individuals

- Standard:

+ Have qualifications and professional skills appropriate to the major and job required by the State Audit;

+ Have good moral qualities, a sense of responsibility, honesty, and objectivity;

+ Have at least 5 consecutive years of working, research, and management experience in a professional field related to the requirements of the State Audit;

+ Have a degree, certificate, or practice license (issued by a competent authority) related to the requirements and work content required by the State Audit according to the provisions of law.

- Condition:

+ Must meet the above standards for individuals;

+ During the 3 years immediately preceding and at the time of signing the contract, there were no violations or violations of law handled by state agencies or professional associations; Not related to cases being investigated, complaints or denunciations related to professional fields as required by the State Audit;

+ Collaborators participating in the audit do not fall into the cases prescribed in Article 28 of the Law on State Audit and do not participate in working or consulting for the audited unit or other situations that affect independence and objectivity in performing tasks (due to bias, conflicts of interest, or other factors that affect professional judgments).

+ In the event that the collaborator is a foreign individual, he or she must meet the operating conditions and standards according to the provisions of Vietnamese law.

+ Collaborators do not violate contracts previously signed with the State Audit.

(2) For collaborators who are organizations

- Standard:

+ Be established in accordance with the law, have legal status, and have business registration according to the law for tasks required by the State Audit;

+ Have reputation and have enough professional capacity in specialized fields suitable to the work required by the State Audit;

+ At the time of signing the contract, have a minimum practice period of 03 years in the specialized field required by the State Audit.

- Condition:

+ Must meet all standards for the above organization;

+ During the 3 years immediately preceding and at the time of signing the contract, there were no violations or violations of law handled by state agencies or professional associations; Not related to cases being investigated, complaints or denunciations related to professional fields as required by the State Audit;

+ In the 02 immediately preceding years and currently not performing work related to the work required by the State Audit of the audited unit;

+ Does not own capital or have interests related to the audited unit.

+ In case the collaborator is a foreign organization, it must meet the operating conditions and standards prescribed by Vietnamese law.

+ Do not violate contracts previously signed with the State Audit.

- Organizations can only nominate individuals and employees of their organizations who fully meet the standards and conditions stated in Section (1) to participate in performing the task of collaborating with the State Audit.

(3) In special cases where it is necessary to supplement or adjust standards and conditions compared to the above regulations, it must be reported to the State Auditor General for consideration and decision.

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

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE