Who is the state auditor? Common standards of state auditors in Vietnam

Who is the state auditor? Common standards of state auditors in Vietnam (Internet image)

1. Who is the State Auditor?

State auditors are officials assigned to various positions of state auditors to carry out audit.

Positions of state auditors are the positions that reflect the capability and qualifications of state auditor, including:

- Auditor;

- Main auditor;

- Senior auditor.

2. Common standards of state auditors in Vietnam

Apart from satisfying the standards applied to officials according to regulations of law on officials, every state auditor must:

- Have good ethics and responsibility; be integrated, honest, and objective;

- Have a bachelor’s degree in audit, accounting, finance, banking, economics, law, or another discipline that is directly related to audit, or a higher degree;

- Have worked for at least 05 consecutive years in the trained field or in accounting in SAV for at least 03 years, not including the internship period;

- Have a state audit practitioner certificate.

(Article 21 of the Law on State Audit Office of Vietnam2015)

3. Standards for the positions of state auditor in Vietnam

3.1. Standards for the position of state auditor in Vietnam

- Satisfy common standards of state auditors prescribed in Article 21 of the Law on State Audit Office of Vietnam2015.

- Grasp the policies of Communist Party, policies and regulations of law on state audit; have knowledge about governmental administration and socio-economic administration.

- Grasp the state audit procedures and standards.

- Pass the examination for the position of state auditor.

(Article 23 of the Law on State Audit Office of Vietnam2015)

3.2. Standards for the position of main auditor in Vietnam

- Grasp regulations of law on state audit.

- Be capable of proposing, developing strategy for development of the audit field, long-term, midterm audit plans, professional audit research; capable for establishing and proposing amendments to state audit standards.

- Be conversant with international audit practice and standards.

- Have worked for at least 05 years as an auditor or 08 years at as an equivalent position.

- Have passed the examination for the position of main auditor.

(Article 24 of the Law on State Audit Office of Vietnam2015)

3.3. Standards for the position of senior auditor

- Grasp and be capable of providing instructions on application of audit procedures, standards, and methods to audit activities.

- Be capable or leading scientific researches into state audit of Ministries and the State.

- Have worked for at least 05 years as a main auditor or 08 years as an equivalent position.

- Have passed the examination for the position of senior auditor.

(Article 25 of the Law on State Audit Office of Vietnam2015)

4. Duties of state auditors in Vietnam

- Perform audit tasks and take responsibility for performance of given audit tasks; make assessment, confirmation, and opinions about audited contents.

- Comply with law, operating principles, audit standards and procedures of SAV and relevant regulations of State Auditor General.

- Take legal responsibility for evidence, auditors’ assessment, confirmation, and opinions.

- Collect audit evidence, record and retain documents of state auditors according to regulations of State Auditor General.

- Protect the confidentiality of information and documents collected during the audit process.

- Present state auditor’s card while performing auditors’ tasks.

- Keep studying, improving professional knowledge, skills, and professional ethics; participate in annual refresher courses as prescribed by State Auditor General.

- Promptly and adequately report the situation mentioned in Article 28 of the Law on State Audit Office of Vietnam2015 and other situations that affect the independence of state auditors to the person who issues the decision to establish the audit delegation.

(Article 22 of the Law on State Audit Office of Vietnam2015)

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