Tasks and powers of team leaders of audit delegation(The State Audit Delegation) in Vietnam

Tasks and powers of team leaders of audit delegation in Vietnam (Internet image)

Tasks and powers of team leaders of audit delegation in Vietnam

Decision 03/2020/QD-KTNN (amended in Decision 09/2023/QD-KTNN) stipulates the duties and powers of the Head of the Audit Team (the State Audit Team) as follows:

1. Tasks of the team leaders of audit delegation in Vietnam

- Preparing detailed audit plan and submitting it to the Head of the Audit Team for approval according to the State Audit's Auditing Process, and organizing the implementation of the detailed audit plan after it has been approved;

- Directing and managing the members of the audit team to conduct the audit according to the approved detailed audit plan;

- Directing and checking the collection of audit evidence; recording audit logs and working documents of the audit team and auditors in accordance with the State Audit Office's regulations; audit diary of members of the audit team;

- Reporting periodically or irregularly at the request of the head of the audit team or a competent person on the implementation progress, status, and results of the audit;

- Summarizing audit results, making draft audit minutes, and making a draft notification of audit results at the audited unit; organizing discussions in the audit team about the evaluations, confirmations, conclusions, and recommendations in the draft audit minutes, the draft announcement of audit results at the audited unit before reporting to the head of the audit team and approving the audited unit;

- Defending the audit results recorded in the audit minutes of the audit team before the head of the audit team; organizing the approval of the draft audit minutes with the audited unit after being approved by the head of the audit team; signing the audit minutes of the audit team; based on the audit report of the completed audit, issue and finalize the announcement of audit results, notice of audit conclusions and recommendations, and submit it to the head of the audit team for comments before the Head of the unit presiding over the audit signs for release and concurrently with the audit report of the audit;

- Directing the members of the audit team to complete the audit file and be responsible for submitting the audit team's file to the audit team for archiving according to regulations;

- Managing audit team members in implementing working hours, the State Auditor's Code of Conduct in accordance with the State Audit's regulations;

- Complying with the working discipline of the audit team, the Regulation on quality control of the audit in accordance with the provisions of the State Audit;

- Inspecting , guiding, and controlling the audit quality of the members of the audit team.

- Making records of administrative violations in the field of state audit within the scope and contents assigned by the audit team within the audit time limit as prescribed by the Ordinance on Sanctions of Administrative Violations in the Field of State Audit

2. Powers of team leaders of audit delegation in Vietnam

- Requesting the audited unit and agencies, organizations, and individuals involved in audit activities to provide fully and promptly information and documents in service of the audit and explain issues related to audit content; may access and exploit the national database system and electronic data of audited units, agencies, organizations, and individuals related to audit activities to collect information and documents directly related to the audit content and scope under the supervision of the audited entity's access and exploitation scope and agencies, organizations, and individuals related to audit activities as authorized in writing by the head of the audit team;

- Checking and comparing the contents directly related to the audited content and scope of the audited unit at agencies, organizations, and individuals related to audit activities in the approved audit plan;

- Reporting and recommending measures to handle members of the audit team who have made mistakes for the team leaders of audit delegation to consider and handle according to their competence or propose competent agencies or persons to handle them in accordance with law;

- Reserving in writing their opinions other than those of evaluation, confirmation, conclusion, and recommendation (within the relevant work scope) in the audit minutes, audit reports, audit results notices, and notices of conclusions and recommendations of the State Audit;

- Using information and documents from the State Auditor's collaborators; review documents related to the entity's operations; collect and protect documents and other evidence; review the audited entity's operating procedures;

- Requesting the team leaders of audit delegation to clarify the reason for the change of assessment, confirmation, conclusion, and recommendation (within the relevant work scope) in audit minutes, audit reports, notices of audit results, and notices of conclusions and recommendations of the State Audit;

- Being guaranteed the necessary conditions and means to conduct an effective audit; to be arranged by the audit unit a working location in case the audit is carried out at the audited unit.

In case of having to work outside office hours with audited units, agencies, organizations, and individuals related to audit activities at the location in the approved audit plan to ensure the audit progress. and with the consent of the audited units, agencies, organizations, and individuals involved in audit activities, the team leaders of audit delegation makes a decision but must report it to the team leaders of audit delegation, concurrently reflect on it in the minutes of the group meeting, and take responsibility for his or her decision;

- Being protected by law in the course of performing audit tasks;

- Requesting the Head of the Audit Team to temporarily suspend the duties of a member of the Audit Team when there are signs of violations specified in Clause 1, Article 7 of the Regulation promulgated together with Decision 03/2020/QD-KTNN.

- On the basis of actual requirements arising during the audit process, the team leaders of audit delegation proposes the need for using and estimates the state audit collaborator's budget to report to the audit team head according to the provisions of the State Audit.

Duong Chau Thanh

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