Latest standards of State Auditor ranks in Vietnam

Latest standards of State Auditor ranks in Vietnam (Internet image) 

Regarding this issue, LawNet would like to answer as follows:

1. General standards of State Auditor ranks in Vietnam

State Auditor ranks must meet the following standards:

- State auditors must ensure standards as prescribed in Article 21 of the Law on State Audit, which stipulates general standards for state auditors.

- State auditors must ensure general standards of civil servant quality as prescribed in Article 4 of Circular 02/2021/TT-BNV on codes, professional and professional standards, and salary rankings for administrative civil servants and clerical civil servants.

(Article 3 Regulations promulgated together with Decision 1369/QD-KTNN 2023)

2. Specific standards for State Auditor ranks in Vietnam

Currently, there are 3 ranks of State Auditors including:

- Auditor rank

- Principal Auditor rank

- Senior Auditor rank

2.1. For Auditors

(1) Standards of professional and professional capacity

Auditors must ensure the general standards in Section 1 and meet the following standards:

- Firmly grasp the Party's guidelines and policies, policies, and laws on state audit; have knowledge of state management and socio-economic management;

- Understand state audit processes, operations, and standards;

- Ability to independently organize work or coordinate with relevant organizations and individuals to perform assigned tasks;

- Have basic information technology skills and be able to use foreign languages or use ethnic minority languages for civil servants working in ethnic minority areas according to the requirements of the job position.

(2) Standards for training and fostering qualifications

- Have a university diploma or higher in one of the majors of auditing, accounting, finance, banking, economics, law, or other majors directly related to audit activities;

- Have a certificate of fostering state management knowledge and skills for civil servants of specialist rank and equivalent;

- Have a State Auditor certificate.

(Clause 3, 4, Article 4 Regulations issued together with Decision 1369/QD-KTNN in 2023)

2.2. For Principal Auditor rank

(1) Standards of professional and professional capacity

The principal auditor must ensure the general standards in Section 1 and meet the following standards:

- Firmly grasp the Party's guidelines and policies on state audit; have knowledge of state management and socio-economic management;

- Master and competently apply the provisions of law on state audit;

- Have the ability to propose and advise on the development of industry development strategies, audit plans (yearly, medium-term, and long-term), and the ability to summarize and research professional theories and auditing skills; be able to develop and propose amendments and supplements to state audit processes and standards; Able to develop training and foster materials for Auditors;

- Understand international auditing practices and standards;

- Have basic information technology skills and be able to use foreign languages or use ethnic minority languages for civil servants working in ethnic minority areas according to the requirements of the job position.

(2) Standards for training and fostering qualifications

- Have a university diploma or higher in one of the majors of auditing, accounting, finance, banking, economics, law, or other majors directly related to audit activities;

- Have a certificate of fostering knowledge and skills in state management for civil servants with major specialist rank and equivalent or have an advanced degree in political and administrative theory;

- Have a State Auditor certificate;

- Have a certificate of professional training for the rank of Principal Auditor.

(Clause 3, 4, Article 5 of Regulations issued together with Decision 1369/QD-KTNN in 2023)

2.3. For Senior Auditor Rank

(1) Standards of professional and professional capacity

Senior auditors must ensure the general standards in Section 1 and meet the following standards:

- Firmly grasp the Party's guidelines and policies, policies, and laws on state audit; have knowledge of state management and socio-economic management;

- Master and have the ability to build and direct the application of processes, standards, and professional methods in audit fields into audit activities;

- Ability to analyze socio-economics related to audit activities; analyze, synthesize, and evaluate aspects of professional activities and audit fields of the State Audit;

- Understand international auditing practices and standards;

- Have the capacity to preside over scientific research topics at the state, ministerial, departmental, sectoral, or provincial level in the field of state audit;

- Have basic information technology skills and be able to use foreign languages or use ethnic minority languages for civil servants working in ethnic minority areas according to the requirements of the job position.

(2) Standards for training and fostering qualifications

- Have a university diploma or higher in one of the majors of auditing, accounting, finance, banking, economics, law, or other majors directly related to audit activities;

- Have an advanced diploma in political theory or an advanced degree in political-administrative theory, or have a certificate of theoretical qualifications equivalent to advanced political theory from a competent agency;

- Have a certificate of fostering knowledge and skills in state management for civil servants with senior specialist rank and equivalent or have an advanced degree in political and administrative theory;

- Have a State Auditor certificate;

- Have a certificate of professional training for the rank of Senior Auditor.

(Clause 3, 4, Article 6 of Regulations issued together with Decision 1369/QD-KTNN in 2023)

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