State Audit collaborator selection process in Vietnam

State Audit collaborator selection process in Vietnam

The process of selecting State Audit collaborators is carried out according to Article 8 of the Regulations on the Use of State Audit Collaborators issued with Decision 1348/QD-KTNN 2023, as follows:

(1) Make a list of collaborators: Based on the need to use collaborators or based on the actual situation during the audit process, the head of the unit under the State Audit determines the need to use collaborators, proposes the content of work requiring the use of collaborators, and prepares a list of collaborators to submit to the State Auditor General.

(2) Appraisal of collaborators' standards and conditions:

* Units that need to use collaborators (lead unit) propose standards, conditions, and contents related to the use of security collaborators by the State Auditor General (through the Department of Audit Regime and Quality Control) for consideration and decision.

* In case of necessity, the Department of Audit Regime and Quality Control shall take the lead in advising and proposing to the State Auditor General to establish a Council to appraise standards and conditions for collaborators. Members of the Appraisal Council include:

- State Auditor General or Deputy State Auditor General in charge of the presiding unit - Chairman of the Council.

- Representative of the Department of Audit Regulation and Quality Control (01 Department Leader as a permanent member; 01 Department Leader as a secretary member).

- Head of the presiding unit - Member.

- Representative of General Department Leadership - Member.

- Representative of the Leadership of the Legal Department - Member.

- Representative of the State Audit Office's leadership - Member.

- Other components decided by the State Auditor General.

(3) Organizing collaborator selection, approval, and contract signing: Based on the State Auditor General's approval of the results of collaborator selection, units are responsible for completing procedures for selecting collaborators and signing contracts with collaborators according to the provisions of law. In cases of necessity, the State Audit Office and Regional State Audit shall coordinate with the Department of Audit Regime and Quality Control, and relevant units (if any) shall advise the State Auditor General to organize the selection of collaborators according to the provisions of the Law on Bidding.

State Audit collaborator selection process in Vietnam (Internet image)

Content of the task performance contract in Vietnam

Pursuant to Article 9 of the Regulations on the Use of State Audit Collaborators, the State Audit (State Audit Office, Regional State Audit) and collaborators sign contracts to perform tasks on the basis of current legal regulations.

The contract includes the following main contents:

- Names and addresses of the parties; transaction bank account; tax code (if any);

- Content and scope of work performed;

- Professional regulations that must be followed;

- Rights and obligations of the parties;

- Contract performance results (report on results of consulting work, data, documents recorded by audit collaborators, etc.);

- Contract price and method of acceptance, payment, and contract liquidation;

- Commitment to implementation and completion deadline; contract dispute resolution procedures;

- Validity and term of contract;

- Other terms (if any).

Mai Thanh Loi

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