Responsibilities of units under the State Audit in using collaborators in Vietnam

Pursuant to Article 13 of the Regulations on the use of State Audit collaborators issued with Decision 1348/QD-KTNN in 2023, the responsibilities of units under the State Audit in using collaborators are as follows:

Responsibilities of advisory units in Vietnam

- The State Audit Office is responsible for: synthesizing needs and estimates from units; preparing estimates and synthesizing budget settlement using collaborators throughout the industry; submitting to competent authorities for decision; presiding over and coordinating with the Department of Audit Regulation and Quality Control and units wishing to use collaborators to submit a list of collaborators to the State Auditor General; Participate in the Council for appraising standards and conditions for collaborators (in the case of establishing a Council); Sign contracts with collaborators of the leading units, which are specialized State Audits, and advisory units according to the list approved by the State Auditor General; monitor contract implementation and liquidation; and settle costs for the use of collaborators according to regulations.

- The Department of Audit Regime and Quality Control is responsible for advising the State Auditor General to establish a Council to appraise standards and conditions for collaborators; is the standing member of the Council for appraising standards and conditions for collaborators (in case of establishing a Council); and chairs and coordinates with the State Audit Office, the lead unit, and relevant units to advise the State Auditor General on the content of task performance contracts with collaborators.

- The General Department is responsible for participating in the Council and appraising standards and conditions for collaborators (in the case of establishing a Council).

- The Legal Department is responsible for evaluating the legality of the contract to perform tasks with collaborators at the request of the State Auditor General; Participate in the Council for appraising standards and conditions for collaborators (in case of establishing a Council).

Responsibilities of units under the State Audit in using collaborators in Vietnam (Internet image)

Responsibilities of presiding units in Vietnam

- Based on the unit's work plan (annual work plan, annual audit plan, plan for developing legal documents, audit plan of the audit team) or actual requirements arising during the audit process, responsible for determining the need to use collaborators, plan and propose tasks that require the use of collaborators, propose a list of collaborators, and submit a budget estimate to the State Auditor General (through the State Audit Office).

- Proposing standards and conditions for collaborators, selecting collaborators, and submitting them to the State Auditor General (through the Department of Audit Regulation and Quality Control);

- Participate in the Council for appraising standards and conditions for collaborators (in the case of establishing a Council).

- Sign contracts with collaborators according to the list approved by the State Auditor General (in case the lead unit is the Advisory Department or specialized State Audit, coordinate with the State Audit Office to sign the contract);

- Inspect and supervise contract implementation; Control audit quality according to the responsibilities specified in the Audit Quality Control Regulations of the State Audit;

- Acceptance of implementation results, liquidation of contracts using collaborators, and finalization of costs according to regulations (in case the presiding unit is a consulting unit or specialized State Audit, it will coordinate with the State Audit Office to carry out contract liquidation and settlement procedures).

In addition to the above responsibilities, units under the State Audit perform tasks related to the use of collaborators according to assigned functions and tasks and when assigned by the State Auditor General.

Mai Thanh Loi

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