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CONGRESS
Number: 81 /2015/QH13
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THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, June 24, 2015
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LAW.
K House-of-house. c
_____
The Constitution of the Socialist Republic of Vietnam.
Congress to enact the Code of Auditor. Yeah.
COMMON RULES
The law provides for the function, mandate, authority, organization and operation of the State Audit; the mandate, the powers of the General Auditor General; the mandate, the powers of the State Auditor; the powers and responsibilities of the agency, the organization, the individual. related to state audit activity.
1. State Auditor.
2. Agency, organization of management, use of public finances, public assets.
3. Agency, organization, other individuals are associated with state audit activity.
In this Law, the words below are understood as follows:
1. State Audit Audit Report is the text due to the State Audit and the publication after each audit to evaluate, confirm, conclude, and petition on the contents of the audits. The audit report of the State Auditor by the State Auditor General or the person is signed by the state Auditor General, stamped.
2. Audits. is the document, the information provided by the State Auditor of the State in relation to the audit, which is the basis for the evaluation, validation, conclusion, and audit petition.
3. Unit audits is the agency, the governing body, the use of public finances, the public finances.
4. Audit records of audit are the documents issued by the State Audit, classification, use, planning, storage, and regulatory management.
5. Audit Operations of State Audit is the assessment and validation of the correcalization, honesty of public financial information, public property or financial reporting related to management, use of public finances, public property; the acceptance of law and efficiency in management, use of the property, and the use of financial assets. It's the public, the asset.
6. Professional state audit. is a unit of the State Audit, which performs audits for unit audits in the center and tasks according to the assignment of the State Auditor General.
7. Regional state audit. is a unit of the State Audit, which performs audit on the local audits and tasks according to the assignment of the State Auditor General.
8. State auditor. is the state civil service appointed by the State Auditor General to the state auditor tranche to carry out audit duties.
9. State Auditor is the name for the order of the degree of competence and qualifications, the business of the State Auditor, including the tranche: Auditor, Main Auditor, and Senior Auditor.
10. Public Finance including: state budget; national reserves; foreign funds finance funds; financial resources of state agencies, the people's armed units, public career units, services, public services, political organizations, political organizations, and political institutions. Society, social political organization-profession, social organization, social organization-the profession that uses funding, state funds; state capital at businesses; public debt.
11. Public property including: land; water resources; mineral resources; mineral resources; resources in the waters, the sky; other natural resources; state property at the state agency, the people ' s armed unit, the public career unit, political organization, political organization-social organization, political and political organization. covet, social political organization-profession, social organization, social organization-profession; public property is assigned to businesses that manage and use; state-owned assets; assets of infrastructure that serve public interest and other assets. It is owned by the State of the United States, owned by the State-owned and unified state.
What? 4. State Audit Audit Subject
The audit subject of state audit is the management, use of public finances, public property, and activities related to the management, use of public finances, the unit's public assets audits.
What? 5. Principles of Audit Operations of State Audit
1. Independence and only follow the law.
2. Central, objective, public, transparent.
What? 6. State audit standards
1. Water audit standards are the regulations and guidelines on requirements, principles, audits, and processing of relationships that arise in audit activity that state auditor must comply with audit activities; as the basis for the audit of the government. testing, evaluating the quality of audits and the occupational ethics of the State Auditor.
2. The State Auditor General builds and enacted the state audit standards system under the provisions of the Law Promulgable Legislation.
What? 7. The legal value of the audit report
1. The audit report of the State Audit after the release and public has the required value for the unit to be auditor-tested in management, use of public finances, public assets.
2. The audit report of the State Audit is the base to:
a) Congress uses in the process of review, decision and oversight of the implementation: goal, quota, policy, economic development of economic development-long-term society and the nation ' s annual; advocated the investment of national target program, the official project of the country. the country; the basic policy of finance, national currency; regulation, modification or abolition of taxes; the decision to divide the revenues and duties between the central budget and the local budget; the national debt safety limit, the public debt, the government debt; the state budget bill and the central budget allocation; approval of the state budget decision;
b) The government, the state governing body and the organization, the other body of the State used in the management, executive, and execution of duty, its powers;
c) The people ' s council uses during the review process, the decision to envisage and allocate the local budget; approve the local budget decision; oversee the management, use of public finances, public assets and execute duties;
d) The unit is auditable to exercise the right of complaint.
1. Strict the following acts for State Audit, State Auditor and State Audit associate:
a) The noise of perturbation, which is difficult, trouble for the unit to be auditated;
b) Legal intervention in the normal operation of the unit to be audits;
c) Take, receive, broker a bribe;
d) The false report, not full of audit results;
The use of the office, the power to the benefit;
e) Save the state secret, the career secret of the unit to be audits;
g) The information about the situation and the results of the audit are not officially published.
2. Strict the following acts for the unit to be audable and organized, the individual is involved:
a) The refusal to provide information, documentation for the audit at the request of the State Audit and State Auditor;
b) obstruct the work of State Audit and State Auditor;
c) The false, non-honest, incomplete, timely, or lack of information objectively related to the audit of the State Audit;
d) Purchasing, giving bribes to State Auditor and State Audit associate;
) Hide acts of violation of public finances, public property.
3. Strict all agencies, organizations, individuals who intervene in law into audit activities, the audit results of State Audit and State Auditor, the State Auditor associate.
FUNCTIONS, DUTIES, POWERS AND ORGANIZATIONS
STATE AUDIT
Item 1
FUNCTIONS, DUTIES AND POWERS
STATE AUDIT
State audits has an assessment, validation, conclusion, and recommendations for management, financial use, public property.
1. Decision to plan the annual audit and report of the National Assembly before execution.
2. The organization performs an annual audit plan and performs audit duties at the request of the National Assembly, the Standing Committee of the National Assembly, the President of the State, the Government, the Prime Minister.
3. Review, which decides whether to audit when there is a proposal by the National Council, the Committee of Congress, the Congress of Congress, the Permanent Council of the People, the Provincial People ' s Committee, the central city and the agency, the organization is not in the plan. audits of the Year of the State Audit.
4. Presentation of the State Audit to Congress review, the decision to envisage the state budget, the decision to allocate the central budget, the decision to proactively invest the national target program, the national key project, approx the budget decision. State books.
5. Participate with the agencies of the National Assembly, of the Government in consideration of the state budget bill, the central budget allocation method, the state budget accounting adjustment method, the budget layout variation for the national target program, and the U.S. government. The national important project is decided by Congress and the state budget.
6. Join the National Assembly ' s agencies in the operation to monitor the implementation of the law, the resolution of the National Assembly, the ordinance, the resolution of the Standing Committee of the National Assembly on the field of finance-budget, overseeing the implementation of state and government budgets. the financial book when you have a request.
7. Participate with the agencies of the National Assembly, of the Government, the agencies with the authority to submit the law, the ordinance when required in the construction and the appraisal of law projects, the ordinance.
8. The report aggreging the results of the audit year and results of the conclusion, the audit petition with the National Assembly, the Standing Committee of the National Assembly; to report aggregable results of the year and results making conclusions, the audit petition for the President of the Country, Government The Prime Minister, the Prime Minister, the Council of Nations, the Committee of the National Assembly; provide audit results to the Ministry of Finance, the Congress of Congress, the People's Assembly, the People's Committee where the audit and other agencies are defined by law.
9. The resolution of the audit results with the National Assembly and the agencies of Congress follow the rule of law.
10. The organization publicly reported the audit report, the report aggregation of the results of the audit year and the report of the results of the conclusion, the prescribed audit petition at Article 50, Article 51 of this Law and the other regulation of the relevant law.
11. The organization follows, examining the implementation of the conclusions, the petition of the State Audit.
12. Transfer the case to the investigation agency, the Institute for People 's Examination Of The People and other authorities of the State for consideration, handling cases of the signs of crime, violation of the agency' s law, the organization, the individual has been discovered through the audit operation. Yeah.
13. Manage audit records; keep the document secret, accounting metrics, and information about the operation of the unit audits under the rule of law.
14. Do international cooperation in the field of state audit.
15. Organization and management of scientific research, training, fostering, human resource development of state audit.
16. Organization, level, recovery and management of State Auditor certification.
17. The organization of information, propaganda, disseminism, education of law on state audits.
18. Building and the Standing Committee of the National Assembly enacted the State Audit Development Strategy.
19. Do other tasks according to the rule of law.
What? 11. Power of State Audit
1. The law project, the ordinance project, the draft resolution before the National Assembly, the Standing Committee of the National Assembly under the rule of law.
2. Requied the unit to be audable and organized, the individual has a full, accurate, timely, timely information, documentation for the audit.
3. Requied the unit to be audits concluded, the audit petition of the State Audit to the wrong in the financial and criminal report in the acceptance of the law; the petition imples the weak remedied measure in the operation of the application. You know, the state auditor found out.
4. The agency ' s agency, who has the authority to require the unit to be fully audable, promptly in time of the conclusions, the petition for audit of misconduct in financial reporting and misconduct in the acceptance of the law; the offer of law by law. the cases that do not perform or perform incomplete, timely conclusion, the audit petition of the State Audit.
5. The organ petition, who has the authority to handle the laws of the agency, the organization, the individual has been clarified through the audit operation.
6. Recommend the agency, who has the authority to deal with the rule of law on the agency, the organization, the individual whose behavior hampers the audit activity of the state audit or to provide information, the real false documentation for State Audit and Audit. The state.
7. The request for a professional supervision is required.
8. Trustee or hired business auditor performing agency audits, management organization, financial use, public asset; state audit is responsible for the honesty of metrics, documents, and conclusions, audit petitions due to the company ' s business. An audit transaction.
9. Congressional petitions, the Standing Committee of the National Assembly, Government, Prime Minister and other agencies of the State of the Amendment, the addition of the mechanisms, policies and laws.
Item 2
STATE AUDIT SYSTEM
What? 12. State Auditor General
1. State Auditor General is the head of state audit, which is responsible to the National Assembly and the Standing Committee of the National Assembly on the organization and operation of the State Audit.
2. State Auditor General by the National Assembly, dismissal and dismissal on the recommendation of the Standing Committee of the National Assembly.
3. The term of the General Auditor General is 5 years according to the term of Parliament. State Auditor General can be re-elected but not more than two consecutive terms.
What? 13. State Audit General Accountability
1. Leader and director of state audit perform the mandate, the rule of regulation at Article 10 and Article 11 of this Law.
2. The report aggregate the results of the annual audit, report of the work before the National Assembly; during the time of the National Assembly does not meet, report to the Standing Committee of the National Assembly; answer the advice of the parliamentary delegate to the National Assembly or the Standing Committee of the National Assembly.
3. Responde to the law on the contents of the audit report of the State Audit.
4. The decision and organization to take concrete measures to enhance discipline, discipline in state audit activities; room, fight corruption, practice of saving, anti-waste and all bureaucry, bossy, public power doors, officials, and others. State Auditor.
5. Regulation of functions, duties, powers, and organizational structure of the units directly under the State Audit.
6. The Standing Committee of the National Assembly decides to make the establishment and the establishment, mergers, dissolution of the unit directly under the State Audit.
7. Make measures to ensure independence and the quality of audits in the audit operation of the State Audit.
8. Resolve the complaint, denouncing the audit activity of the State Audit.
9. Do other tasks according to the rule of law.
What? 14. State Auditor General
1. The Board decides to audit.
2. Be invited to the plenum session of the National Assembly, the session of the Standing Committee of the National Assembly, the Government ' s session on the relevant issue.
3. The executive order of the law by the provisions of the Law promulgable Act of the Law of the Law.
4. The ministerial petition, the head of the peer-to-peer authority, the Chief Minister of Government, the other agencies in the centre, the Chairman of the Provincial People ' s Committee, the central city-based city, the direct-level prime minister of the unit to be auditated according to The authority over the agency, the organization, the individual has the act of obstruct the audit activity of the State Auditor; provides information, the real false documentation for state audit; failed to implement or perform incomplete, timely conclusion, the petition of the audit. The state. In the case of conclusion, the petition of the State Audit is not resolved or disfully resolved, the General Audit of the State of the State petits the authority to review, according to the rule of law.
5. Decision of audits at the recommendation of the agency, the organization stipulated at paragraph 3 Article 10 of this Law.
6. Decide the sealing of the document, check out the account of the unit that is audable or the individual is involved.
7. Recommend the Standing Committee of the National Assembly for appointment, dismissal, dismissal of the Vice-General of State Auditor General.
What? 15. State Auditor General
1. The deputy general audit of the state helps the State Audit General to perform the mandate under the assignment of the State Audit General and is responsible to the State Audit General for the assignment of the assignment. When the General Auditor General is absent, a State Auditor General is mandated by the General Auditor General on behalf of the General Auditor General, directing the work of the State Audit.
2. State Audit Vice President-State Auditor General recommend the Standing Committee of the National Assembly appointed, dismissal, dismissal.
3. The appointment deadline for the Vice-General Auditor General is 5 years.
What? 16. The Organization of State Audit
1. The state audit is held and the unified focus management includes the State Audit Office, the operating unit of the operating machine, the specialized state audit, the regional state audit, and the public career unit.
The State Audit Office, Regional State Audit and Public Career Unit have its own account and seals.
2. The Standing Committee of the National Assembly decides the number of units directly under the State Audit under the recommendation of the State Auditor General.
What? 17. Chief Audit, Deputy Chief Audit
1. Chief Auditor is the head of the specialized state audit or regional state audit.
2. Deputy Chief Auditor to help Chief Audit, execute the task under the assignment of the Chief Audit and take responsibility before the Chief Audit of the mission is assigned.
3. Chief Auditor, Deputy Chief Auditor must be the main auditor.
4. State Auditor General appointment, dismissal, Chief Auditor, and Deputy Chief Auditor.
5. The mandate, the powers and responsibilities of the Chief Auditor, the Deputy Auditor General for the General Audit of the State.
Section 3
STATE AUDIT COUNCIL
What? 18. The establishment and dissolution of the State Audit Council
1. The State Audit Council is established when necessary to advise the General Auditor General to examine important audit reports; help the State Audit General to implement reappraisal of audit reports under the petition of the unit to be audally controlled. solved, solving a complaint about the audit report.
2. The State Auditor General decides to form the State Audit Council, which decides membership and the working process of the Council. The State Audit Council is chaired by a state-General Auditor General. In particular cases, the State Auditor General is invited by non-state auditor experts to participate in the Council.
3. The State Audit Council dissolved itself upon the end of the mission.
What? 19. The work principle of the State Audit Council
1. Work in the collective mode.
2. Decision by a majority, the minority opinion is preserved and reported the State Audit General.
3. The border and the documents of the State Audit Council are preserved, kept in the audit records of the State Audit.
STATE AUDITOR
AND STATE AUDITOR.
What? 20. State Auditor tranche
1. State Auditor includes the following tranche:
a) Auditor;
b) Main auditor;
c) Senior auditor.
2. State Auditor General decides to appoint, exempt from state audit quotas.
What? 21. State Auditor General Standards
State auditor must ensure the standards of public pursuits to the provisions of the law on the cadres, the public and the following standards:
1. There is good moral qualities, with sense of responsibility, integrity, honesty, objectials;
2. There is a graduate degree of graduate degree from one of the majors in audit, accounting, finance, banking, economics, law or other specialized sector that is directly related to audit activity;
3. There has been continuous working time from 05 years or more in training or having a career as an audit transaction at the State Audit from 03 years or more, without the time of the exercise period;
4. The state auditor only.
1. Perform the audit task and is responsible for the implementation of the audit mission to be assigned; the assessment of evaluation, validation, conclusion, and petition of auditable content.
2. Compact by law, principles of activity, norms, processes, audits of state audit, and other provisions relevant by the General Auditor General.
3. Responses before the law on the evidence, assessment, validation, conclusion, and audit petitions.
4. Collate the audit evidence, record and store the working document of the State Auditor under the provisions of the State Auditor General.
5. Keep the information secret, the document collected during the audit process.
6. State Auditor Card program when performing audit duties.
7. Regular learning, training to raise professional knowledge, skill and career ethics; the implementation of a yearly knowledge update according to the regulation of the General Auditor General.
8. In a timely, full report with the decision making up the Audit Corps when there is a stipulation case at Article 28 of this Law and other situations that affect the independence of the State Auditor.
What? 23. The standard of appointment to the Audit
1. Meet the general standards of State Auditor Regulation at Article 21 of this Law.
2. Take hold of the road, the chairman of the Party, the policy, the law of state audits; there is knowledge of state management, economic management-the society.
3. Capture a career process, benchmark state audit.
4. Parked Audit quota.
What? 24. The standard of appointment to the main audit threshold
1. Hold on and apply the rules of regulation of the law on state audits.
2. With the proposed capacity, the planning of building industry development strategies, long-term audit planning, medium-term and capacity-to-sum testing, professional reasoning research, audit career; potentially building state audit standards and revised petitions for the industry. In exchange, the standards of state audit.
3. Know the rules and standards of international audit.
4. There are minimum seniority in the Auditor quota at 05 years or at the equivalent tranche of 8 years.
5. Have passed the main Auditor ' s quota.
What? 25. Standards of appointment to Senior Audit
1. Hold on and have the ability to direct the application of process, standard, professional method, career in areas of audit into audit activity.
2. There is the capacity to host the study of acute scientific topics, the state level on the field of state audits.
3. There are minimum seniority in the main auditor quota of 05 years or at the equivalent tranche of 8 years.
4. Parked High Level Auditor Quota.
1. State Auditor Card issued by the General Auditor General for State Auditor to use when performing audit tasks.
2. State Auditor General Regulation and Management Mode, using the State Auditor Card.
1. State auditor is exempt from the following cases:
a) retire, quit, transfer;
b) For health reasons, family circumstances or for other reasons that the task cannot complete the task of being delivered.
2. State auditor is dismissed in the following circumstances:
a) Being found guilty by the sentence of the Court has taken effect in law;
b) Violation of the provisions at paragraph 1 Article 8 of this Law;
c) Violation of the ethical quality of state auditor;
d) No completion of the appointment quota;
There is evidence that the person who was appointed to the state audit threshold had fraud in the exam, the filing of the appointment to the tranche.
What? 28. The cases are not deployed as the audit crew.
1. Buy shares, capital, or have a relationship in terms of economic benefits with the unit audits.
2. Has served as the executive, executive, board member, chief accountant, or accounting charge at the auditor of the financial years audits.
3. During a period of at least 05 years, since the time of the management of the management, the executive, the board member, the chief accountant, or the accounting charge at the unit audits.
4. The relationship is the father, birth mother, adopts, adopts mother, father, husband, father, wife, wife, wife, husband, child, sibling, sibling, sibling, sibling with the head, the accountant, or the unit's accounting charge.
What? 29. State Audit Associate
1. The state audit used by the addition of the partner is the expert, the scientist, the domestic and foreign administrator in the form of a contract to carry out the task. The cost of using the collaborators is set up in the annual operating budget of the State Auditor.
2. The state audit community has the following rights and obligations:
a) execute the right, the duty to the contract;
b) Accept the rule of law on state audit;
c) Responde to the state audit and before the law on the results of the task execution.
3. State Auditor General specifically regulates the use of the State Audit collaborator.
STATE AUDIT ACTIVITY
Item 1
AUDIT DECISION
What? 30. Base to issue an audit decision
The State Audit Board issued a decision to audit when one of the following bases:
1. The annual audit plan of the State Audit;
2. The request of the National Assembly, the Standing Committee of the National Assembly, President of the Country, Government, Prime Minister;
3. The agency ' s recommendation, the organization stipulated at paragraph 3 Article 10 of this Law and accepted by the State Audit General.
1. The audit decision includes the following principal content:
a) The legal base for carrying out the audit;
b) The unit is audable;
c) Target, content, scope of audit;
d) The audit site, the audit deadline;
Head of the audit corps and members of the audit corps.
2. The audit decision must be submitted to the auditor and the slog auditor members are 3 days of work and must be published as a 15-day delay, since the date of the signing, except for the case of a break-in audit.
3. During the execution of audits, if required to change the content, scope, location, audit deadline, and audit member the State Audit General must decide by writing and submit to the unit audits and the members of the Company. audits under the specified deadline at paragraph 2 This.
1. The audit contents include:
a) Financial audit is audits to evaluate, confirm the validity, integrity of the financial information and financial statements of the unit audits;
b) The compliance audit is the audit to evaluate and confirm the compliance of the law, the rules, the statute that the unit is auditable must perform;
c) The operational audit is the audits to evaluate the economics, effectiveness and efficiency in management and use of public finances, public assets.
2. Base at the request of each audit, the State Auditor General determines the audit content of each audit.
What? 33. State budget decision reporting audit
1. The audit reporting of the state budget decision-making before Congress, the People's Council approved the budget decision. The audit reported the state's state budget decision after the People's Assembly approved the budget decision making by the decision of the State Auditor General.
2. The case has taken the audit but the budget decision report has not yet been approved by the National Assembly, the People 's Council is in the scope of its mandate, its powers, the State Auditor must continue to clarify matters of Congress, the People' s Council. The Council of People's Assembly, the Council of People, decided.
Item 2
AUDIT DEADLINE, AUDIT LOCATION
1. The duration of the audit is calculated from the date of the decision to determine the audit until the end of the audit at the unit audits.
2. The deadline for an audit is no more than 60 days, except for the specified case at paragraph 3 This. In the complex case, it is necessary to extend the duration of the audit, and the state auditor General Auditor decides to renew once, a period of less than 30 days.
3. For the audit to evaluate the economy, efficiency and efficiency in management and use of public finances, nationwide scale public assets, General Auditor General Audit specifically on the audit deadline.
1. The audit was made at the unit audits, the state Auditor headquarters or at the other site decided by the State Auditor General.
2. The audit case is done outside the audit unit headquarters, the audit unit is responsible for the transfer of the file, document by the regulation of the State Audit General.
Section 3
AUDIT.
What? 36. The establishment and dissolution of the audit corps
1. The audit corps was established to carry out the audit mission of the State Audit. The State Auditor General decides to form an audit corps at the recommendation of the State Auditor General Auditor General or the Regional Auditor General Auditor. Based on the scale of the audit, the auditor can have an audit.
2. The self-dissolution audit corps after the completion of the audit mission but must be responsible for the reviews, validation, conclusion, and petition in the audit report.
1. Chief of the audit.
2. The vice president of the audit.
3. The organizers of the audit, if the auditor has an audit.
4. Members.
What? 38. Head of the Audit Corps, Deputy Chief of the audit, and the Organization of the auditor.
1. The chief of the audit chief, Deputy Chief of the auditor:
a) There is sufficient level of expertise, leadership capacity and work experience in accordance with the task of being delivered;
b) As the principal auditor holder of the office from the Deputy Head of the room or the Auditor to hold office from the Head of the Department.
2. The Standards of the Organization of the Audit:
a) There is sufficient level of expertise, leadership capacity and work experience in accordance with the task of being delivered;
b) As the main auditor or auditor that holds the office from the Deputy Head of the room.
What? 39. Mission, permissions and responsibilities of the Head of the audit
1. The Chief of the auditor has the following task:
a) The organization performs audit tasks according to the audit decision decision;
b) Browse the audit of the audits; the audit report; report, the audit results program before the Chief Auditor and the same Chief Auditor, the results program before the General Auditor General; the organization announces the test results. operator has been approved by the General Auditor General with the unit audits; sign the audit report;
c) Management Member of the Audit Board as defined by the General Auditor General;
d) A recurring or periodic report at the request of the Chief Auditor on the implementation of the audit plan, the situation, and the audit activity results.
2. The chief of the audit corps has the following powers:
a) The unit requirements are auditable, the necessary documentation and the solution of the problems that are relevant to the audit content; the asset inventory requirements, the unit's creditor-to-be-in-audit, are related to the audit content.
b) The organization, the relevant individual that provides information, documents related to the audit content to collect the audit evidence;
c) Proposition of the Chief Auditor General of the State Auditor General decides to check the account of the auditor-held unit or the relevant individual at the credit organization or the State Treasury as defined by the law; sealing the document of the unit. audits when there is a violation of the law or there is a modified, moving, hidden, hidden document that is associated with the audit content;
d) Ask the Deputy Chief of the audit, the Organization of the auditor and the members of the audit corps to report the audit results; when there is differing opinion in the audit corps on audit results, the Chief of the auditor is entitled to decide and take responsibility. about your decision, simultaneously reporting different opinions to the Chief Auditor;
p) Preservation by writing its opinions other than the assessment, confirmation, conclusion, and petition in the audit report;
e) The Chief Audit Report recommended the General Auditor General Audit agency with a jurisdiction over the violation of the unit's laws of law.
g) The temporary execution of a member of the audit member from the Organization of the Audit shall be returned when there is a sign of breach of regulation at paragraph 1 Article 8 of this Law.
3. The chief of the audit corps is in charge of the following:
a) be held accountable to the Chief Audit of the Operations of the Audit Corps;
b) Responses to the law on the correcalization, honesty, objectiation of reviews, validation, conclusions and petitions in the audit report;
c) is responsible for the interdisciplinary action of the violation of the law in the audit activity of the member of the auditor, and is responsible for the decision, to suspend the task of carrying out the task of membership in the audit Corps from the Organization of the Organizational Audit. Down.
What? 40. The mission, the powers and responsibilities of the Deputy Chief of the audit
The Deputy Chief of the auditor is to help the Chief of the auditor to perform the task in accordance with the Chief of the audit corps and are responsible to the Chief of the Service on assignment of the assignment.
What? 41. Mission, permissions and responsibilities of the Organization of the Audit
1. The organization of the audit organization has the following task:
a) The organization that performs audit under the audit plan has been approved;
b) The total audit results, set and sign the audit receipt of the audit nest;
c) Management membership of the auditor according to the regulation of the General Auditor General.
2. The organization of the auditor has the following powers:
a) Request the unit to be audable to provide adequate, timely information, the necessary documentation, and the solution of the problems associated with the audit content;
b) The organization, the relevant individual, provides information, documents related to audit content;
c) The report and petition to process membership of the auditor have a wronger to the Head of the review audit review, the treatment under the authority or the agency petition, who has the authority to deal with the rule of law;
d) Proposition the Chief of the auditor to clarify the reason for the change of evaluation, validation, conclusion and petition in the audit receipt, audit report;
p) Preservation by writing its opinions other than the assessment, confirmation, conclusion and petition in the audit receipt, audit report; and the report.
e) Proposition the Chief of the Order of the Order to suspend the audit membership only if there is a sign of violation of the provisions at paragraph 1 Article 8 of this Law.
3. The organization of the audit organization has the following responsibility:
a) Responde to the Dean of the audit of the operation of the auditor,
b) Responses before the law on the correcalization, honesty, objective of assessment, validation, conclusion and petition in the audit compilation of the auditor;
c) The solution of the problems that are related to the work of the auditor at the request of the Chief of the Accountant or agency, the organization, the competent individual;
d) to be responsible for the interdisciplinary behavior of the violation of the law in the audit.
What? 42. The mission, the authority of the audit corps member is State Auditor.
1. The audit corps member is the State Auditor with the following mission:
a) Accept of the assignment and report results perform audit duties with the Chief of the auditor, the Organization of the Audit;
b) When the audit conduct must be subject to the law; compliance with the principle, standards, audit process and the provisions of the State Audit General;
c) Collectiate and evaluate the audit evidence; log audit logs and work documents of the State Auditor; save, preserve audit records in accordance with the rule of law;
d) Accusing the direction and conclusion of the Organization of the Audit Nest, Head of the auditor;
p) Accept the work discipline of the Auditor, the audit corps under the regulation of the General Auditor General.
2. The audit corps member is the State Auditor with the following powers:
a) Upon the implementation of the audit, the state auditor has the right to independent and only obey the law;
b) The unit is to be audable and organized, the individual has a full supply, in time of information, documents related to audit content;
c) Using the information, document of the State Audit collaborator; review of the document related to the operation of the unit audits; collect, protect documents and other evidence; consider the operational process of the unit to be audable;
d) Preservation of written opinion on audit results in the scope of the assigned audit and report of the Audit Corps, Organization of the Auditor; the case is not unified, the Chief Audit report; the case of the Audit Chief is not unified, the report reports. State Auditor General;
) Recommended The Chief Audit Corps, the Organization of the Auditor General to clarify the reasons for changing the reviews, confirmation, conclusion, and petitions in the audit editor, the audit report;
e) Proposal to the Dean of the Audit Corps, the Organization of the Audit Organization requires the unit to be audable in terms of problems related to audits; offer to invite experts, community audit collaborators when necessary;
g) Be guaranteed the conditions and means necessary to conduct an audit.
What? 43. The mission and responsibility of the audit crew are not the state auditor.
1. The audit corps member is not a state auditor of the state:
a) the official, the official of the State Audit;
b) State Audit Associate.
2. Members of the Audit Corps are not the state Auditor with the following duties and responsibilities:
a) Perform the task in accordance with the assignment of the Dean of the auditor, the Organization of the Audits;
b) Compliance with law, standards, processes, and professional methods, the audit business of state audit; and
c) Responde to the Dean of the auditor, the organization of the audit of the mission assigned.
Section 4
AUDIT PROCESS
What? 44. The steps of the audit process
1. Prepare to audit.
2. Make the audit.
3. Set up and send the audit report.
4. Follow, check the conclusion of the conclusion, the audit petition.
1. Survey, gather information about the internal control system, financial situation, and relevant information about the unit audits.
2. Evaluation of internal control systems and information collected on the unit audits to determine the target, content, audit scope, and appropriate audit method.
3. The audit plan.
1. The audit corps must make the correct audit decision.
2. The auditor member applies a specialized method, an audit career to collect and evaluate the evidence of audit; test, reference, validation; investigation to the organization, the individual involved in the audit operation as the basis for the assessment of the assessment. price, validation, conclusion, and audit recommendations for audit content.
What? 47. Set up and send audit reports
1. As slow as 30 days, since the date of the end of the audit at the unit audits, the State Auditor is responsible for fining the draft audit report and sending the opinion of the unit to be audable.
2. In the 10-day period, since the date of the receiving of the audit report, the unit audits must have a written opinion of the state audit; too long, the auditor-tested unit is considered to be unanimous with the draft report. audits.
3. The state audit audit report sent to the unit audits and the relevant agency under the regulation of the General Auditor General of the State Audit is 45 days, since the date of the end of the audit at the unit audits; the special case can be extended. long, but not more than 60 days, since the date of the end of the audit at the unit audits.
4. The local budget decision audit report was sent to the National Assembly, the People's Council, the Committee on the same level; for the audit report of the provincial budget, the central city was also sent to the Ministry of Finance.
What? 48. Set up and send the state budget decision audit report and report aggregation results of the year audit of the state audit.
1. The state budget decision audit report is set to be prescribed at 1, 2 and 3 Articles 47 of this Law.
2. The report aggregation of the annual audit results of the State Audit is set up on the basis of a state budget decision audit reporting and aggregation results in the year of the State Audit.
3. The state audit is responsible for sending the state budget decision audit report, which reports aggregable results in annual audit results to the National Assembly, the Standing Committee of the National Assembly, National Council and the Committee of the Supreme Congress is 16 months after the five budget. The book is over, and then the President, the Government, and the Prime Minister.
What? 49. Check out the conclusion of the conclusion and the audit petition
1. The state audit must plan and organize a unit audit audits in full implementation, timely conclusion, the audit petition of the State Audit.
2. The examination of the implementation of the conclusion, the audit petition is made in accordance with the following forms:
a) Request the unit to be audits reported by the results text that results in the conclusion, the audit petition;
b) The organization examines the implementation of the conclusion, the audit petition at the unit audits and the agency, the organization, the relevant unit.
3. The state audit is responsible for setting up and sending the results report making conclusions, the audit petition. The submission of the results report does the conclusion, the audit petition of the State Audit is made in accordance with the regulation at paragraph 3 Article 48 of this Law.
Section 5
PUBLICLY RESULTS IN AUDIT AND RESULTS
CONCLUSION, AUDIT PETITION
1. The audit report after the release was published publicly, except for the contents of the state secret under the rule of law.
2. The State Auditor General publicly reported the audit report in one or some of the following forms:
a) Press conference;
b) published in the Public Convention and Media;
c) Subscription on the electronic information page and the publications of the State Audit;
d) The report at the headquarters of the unit was audalized.
What? 51. Public reporting aggregation results year audit and report results report results, audit petitions, and other results.
1. The report aggregate the results of the audit year and report the results of the results of the conclusion, the audit petition of the state audit after the report of the National Assembly was publicly published under the rule of law.
2. The public form of implementation is prescribed at points a, b and c paragraph 2 Article 50 of this Law.
Section 6
AUDIT RECORDS
1. The document of each audit must be established as a profile.
2. State Auditor General Regulation specifically on audit records.
3. The audit records must be included in the archive for a 12-month period, since the date of the audit report release.
4. The deadline for the filing of a minimum audit filing is 10 years, unless the decision case of the state agency has jurisdiction.
What? 53. Protect and exploit audit records
1. The audit records must be fully preserved, safe and secure.
2. Only to exploit the audit records in the following cases:
a) When there is a motion of the People 's Court, the Institute of People' s Examination, the agency of the investigation and the relevant agency in accordance with the rule of law;
b) When there is a request for the monitoring, audit of the audit quality; the resolution of the petition for the audit report, the complaint, denounce; the following audit planning and other requirements by the decision of the General Auditor General.
1. The audit filing expired, without the decision of the state authority under the jurisdiction, to be canceled at the discretion of the State Auditor General.
2. The state Auditor General decided to form the Council to cancel the filing of the audit deadline expired. The audit records board must conduct a checklist, set the target audit records catalog and compile the audit records expiration date.
3. The cancellation of the audit record is carried out by the rule of law.
THE UNIT ' S RIGHTS AND OBLIGATIONS ARE AUDITS
1. Ministry, peer-to-peer agency, government agency and other agency of the State House in the center.
2. The agency is tasked with collecting, the state budget of the ranks.
3. People 's Council, the People' s Committee of the Nations, the other agency of the State House.
4. Unit of the People's Armed Forces.
5. The management unit, the use of the national reserve; the state financial fund outside the budget.
6. Political organization, political-social organization, social political organization-profession, social organization, social organization-the use of funding, state funds.
7. Public career unit.
8. National Property Management Organisation.
9. The investment project management has a state budget budget or derived from the state budget.
10. State-held Enterprises over 50% of the charter capital. For the state-held business from 50% of the capital's return, when necessary, the State Auditor General decides to choose the target, criteria, content, and audit method accordingly.
11. The unit receiving the subsidies, the state ' s pension, the unit with the debt granted by the State that is not the managed business, the use of capital, state assets. These units can rent out audits performing audits; the audit business must carry out the benchmark audit, state audit process, and submit audit statements to the State Auditor.
12. Authority to be delivered, use of public debt.
What? 56. The unit of the unit is audable
1. Ask for a program to start a audit decision, state auditor of the state auditor.
2. refused to provide information, documents that are not related to the audit content; the offer to replace the audit corps member when there is evidence that the member is not honest, objectively while on duty or in the case of not being released. As a member of the audit corps in accordance with Article 28 of this Law.
3. A written solution of the issues outlined in the draft audit report if the test is not appropriate.
4. A complaint about the conduct of a member of the auditor in the process of making audits when there is grounds that the behavior is illegal.
5. Conferences on assessment, validation, conclusion, and opinion of audit in the audit report when there is grounds that assessment, validation, conclusion, and petition are illegal.
6. The state audit requirement damages the damage in the case of damage to the unit audits under the rule of law.
7. Do other rights according to the rule of law.
What? 57. The obligation of the unit is audable
1. Accept the decision to audit.
2. Set up and send in full, timely financial reporting, implementation of the situation, capital decisions, investment project management; procurement plans, expenses; report of acceptance of the situation and budget decisions for the required state audit.
3. Provided in full, in time of the information, documentation required to carry out the audit at the request of the State Audit, State Auditor and must be held accountable to the law on accuracy, honesty, objectiation of information, finance, and information. It's a supply.
4. Answer and complete the full, timely response to the problem of the Audit Corps, the State Auditor required in connection with the audit content.
5. Sign the audit.
6. Full execution, timely conclusion, the audit petition of the State Audit of Management, use of public finances, public finances; implement the measure to rectify the weakness in its activities according to the conclusion, the petition of the State Audit; the report. The written statement about the implementation of the conclusion, that petition for the State Auditor.
7. During the resolution of the complaint, the unit audits still must be fully implemented, timely conclusion, the audit petition of the State Audit, except the case of the State Audit General, the state agency with the authority to decide on a temporary suspension. The conclusions, the audit petition of the State Auditor.
What? 58. Responsible for sending financial statements, budget decision reporting, budget accounting of the units to be auditated.
1. End of the budget year, the Grade I-Level Reserve units of the central budget, the Provincial People ' s Committee, the central-central city and the auditor-held units responsible for sending financial statements, budget decision reporting, budget accounting, next year. for state audit.
2. The Ministry of Finance, the Provincial Finance Department, the central city of subordination to the report of the implementation of the collection, the annual budget for the State Audit.
3. State Auditor General Regulation specifically about the time, which receives a report by the rule of law.
SECURE THE OPERATION OF STATE AUDIT
What? 59. The operating budget and the facilities of the State Audit
1. The state ensures operating funding, the facilities for the state audit by the rule of law. The operating budget of the State Audit provided by the State Auditor of the State Audit and sends the Government General, the Congress decides.
2. The management, level and use of the operating funding of the State Audit are carried out by the regulation of the law on the state budget.
What? 60. State Audit of State Audit
The payroll of the State Audit provided by the Standing Committee of the National Assembly at the recommendation of the General Audit of the State.
What? 61. Investment modernization of State Audit
The state has an investment policy that develops facilities, information technology, and other means of ensuring the organization and operation of the State Audit, which meets international integration requirements.
What? 62. The regime on the cadres, the civil service of the State Audit
The pre-wage regime, submissive, clothing and priority regime on the cadres, the civil service of the State Audit provided by the Standing Committee of the National Assembly.
THE RESPONSIBILITY OF THE AGENCY, THE ORGANIZATION, THE INDIVIDUAL TO THE
STATE AUDIT ACTIVITY
What? 63. Congress with State Audit
1. Congress, the Standing Committee of the National Assembly, the National Council, the Committee of the National Assembly, the Congress of Congress, the Congress delegate, the mandate, the mandate, its powers to oversee the operation of the state audit by the rule of law.
2. State Auditor General reports the results of audits, the work report of the State Audit before Congress, the Standing Committee of the National Assembly; the report, the program, the provision of documents, the research and the response of petitions at the request of the National Council, the Committees. the committee of the National Assembly, the Congress delegation, the delegate of the National Assembly; answer the advice of the parliamentary delegate to the National Assembly or the Standing Committee of the National Assembly.
What? 64. Government with State Audit
The government, ministries, peer agencies within the scope of the mission, its powers in coordination with the State Audit in the organization and the state audit operation; implemented, the governor and the direction of the relevant agencies to implement and report the results of the implementation of the results. I mean, the audit recommendations of state audit.
What? 65. The responsibility of the investigation agency, the People ' s Control Institute
The investigation agency, the People's Institute of Human Rights, is responsible for receiving and addressing the jurisdiction of criminal cases of crime, due to the state audit of discovery and petition.
The People ' s Council oversees the implementation of the conclusion, the audit petition of the local state audit.
What? 67. The responsibility of the People ' s Commission
1. Make and direct the local agencies to provide full, timely information, document-serving operations of state audit.
2. Make and direct the agencies of the local implementation and full report, promptly the results of the implementation of the conclusion, the audit petition of the State Audit.
What? 68. The responsibility of the agency, the organization, the individual is involved in state audit activity.
1. Agency, organization, individual involved in a state audit operation responsible for providing adequate, accurate, timely information, documents at the request of the State Audit, State Auditor and responsible for the law on the calculation of the state of the state audit. exact, honest, objective of the information, the document provided.
2. Agency, organization, individual relevant responsible for the implementation of the conclusions and the audit petition of the State Audit, while also sending the results report to the State Audit.
3. The Ministry of Finance, Ministry of Planning and Investment, the other agency of the Government, the Provincial People ' s Committee, the central-central city that is responsible for providing full, timely information, documents to serve the State Auditor perform the prescribed duty at the site. Paragraph 4 Article 10 of this law.
COMPLAINT, DENOUNCE AND BREACH OF VIOLATION IN OPERATION
STATE AUDIT
What? 69. Compleed and resolve complaints in state audit operation
1. The complaint and resolution of the complaint in the state audit agency is carried out in accordance with the law of the complaint of the complaint.
2. The complaint and resolve of the complaint regarding the unit audits:
a) During the implementation of the audit, the auditor is in charge of a complaint with the State Auditor General on the conduct of the Chief Auditor General, the Organization of the Auditor, and the members of the Audit Corps when there is grounds that the behavior is illegal. the law, the damage to the right and the legitimate interests of the unit;
b) In the 30-day period, since the date of receiving the audit report, the auditor has the right to complain to the State Auditor General for evaluation, validation, conclusion, and audit petition in the audit report when the base suggests that the results test results. It is the law, the damage to the right and the legitimate interests of the unit.
c) The order, the procedure to resolve the complaint in audit operation performed by the regulation of the complaint law;
d) Rights, the obligations of the complaint, the person with the complaint, the settlement of the complaint, the lawyer, the legal aid, the enforcement of the decision to resolve the complaint with law enforcement and the acts prohibited by the provisions of the Law of ComplClaims.
What? 70. The report and resolution of the state audit activity.
The denouncing and settlement of the state audit activity was carried out in accordance with the law on the charge.
The agency, the organization, the individual who has a violation of the law of state audits, is subject to the nature, the level of violation that is processed under the rule of law.
EXECUTION CLAUSE
1. This law took effect from 1 January 2016.
The payment to the state-held business of over 50% of the chartered capital that was in the 2015 audit plan was continued until the completion of the audit plan.
2. State Audit Law 37 /2005/QH11 The effect of this law is effective.
The National Assembly, the General Auditor General, rules out the details, which are assigned to the Law.
The law was appointed by the National Assembly of the Socialist Republic of Vietnam XIII, the ninth session through June 24, 2015.
President of Congress. |
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(signed) |
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Nguyen Gung Xiong |
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Order 09 /2015/L-CTN On the Publication Of Law
[ Schema -[ [ Properties -[ [ Download -[
- Issued Date: 08/07/2015
- Effect date: 08/07/2015
09.2015.L. CTN.doc 