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Resolution 1013/2006/nq-Ubtvqh11: Regulation Of The Duties, Powers And Specific Standards Of Each State Auditor Turnover

Original Language Title: Nghị quyết 1002/2006/NQ-UBTVQH11: Quy định về nhiệm vụ, quyền hạn và tiêu chuẩn cụ thể của từng ngạch kiểm toán viên nhà nước

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The RESOLUTION stipulates the tasks, powers and specific standards of each State Auditor turnover _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ NATIONAL ASSEMBLY COMMITTEE pursuant to act of Parliament;
Pursuant to the law on State Audit;
According to the recommendations of the Auditor General of State PARLIAMENT, article 1. State auditors titles 1. The reserve is the auditor of State servants but not enough time to five years of continuous work according to specialization are trained or have not enough time to do the audit profession for three years in the State Audit, the Auditor General was appointed State Auditor turnover, made the task of the audit profession help in the audit activities;
2. Auditor's servants have expertise on the audit profession, are appointed by the State Auditor General into whether the Auditors in accordance with the law, perform the auditing profession relatively complex;
3. The auditor is the servant of the State have the expertise of the audit profession, are appointed by the State Auditor General into whether the main auditor in accordance with the law, organizations implementing the audit plan and the implementation of complex audit profession;
4. the senior auditor's servants have deep expertise of the audit profession, which is the Commission of the National Assembly appointed to the ranks of senior auditor as proposed by the State Auditor General and in accordance with the law, made construction of the project, the annual audit plan the audit plan, medium-term and long-term State Auditor; Guide to the audit of high complexity, involving multiple objects in many areas.
Article 2. The duties and powers of the reserve Auditors 1. Performing the duties, rights and responsibilities as specified in paragraph 2 to article 49 of the law on State Audit;
2. the audit profession help in the audit activities;
3. Make some simple audit profession.
Article 3. The standard of Auditors in reserve reserve Auditors must have the standard of public officers under the provisions of the law on public servants and the following criteria: 1. Meet the general criteria of the State Auditor as stipulated in clause 1, 2 and 4 Article 29 of the law on State Audit;
2. Have basic knowledge on the State, the law;
3. Mastering the State Audit Law and grasp the process of auditing, standards and methods of professional audit in the audit field is assigned; grasp the regulation of activity audit, auditing Group;
4. Auditor certificate preparation;
5. Foreign language, level B or equivalent.
Article 4. The duties and powers of auditor of State 1. Performing the duties, powers and responsibilities under the provisions of the law on State Audit;
2. Join the construction program, the audit plan of the audit, the Audit Division;
3. implementation of the audit profession relatively complex; join established audit records and audit reports; check the implementation of the conclusions and recommendations of audit in the audit report;
4. Join the construction of the text about the professional service in the field of audit is assigned;
5. Guidance for Auditors.
Article 5. Standards of State auditors Auditors must have the standards of officials and public servants in comparable turnover according to the provisions of the law on public servants and the following criteria: 1. Meet the general criteria of the State Auditor in accordance with Article 29 of the law on State Audit;
2. Grasp the way, advocates, policy of the party, law on State Audit; have knowledge on governance, socio-economic governance;
3. Mastering the rules of law in the field of audit is assigned;
4. Have skills survey, collect, analyze, evaluate, audit evidence;
5. Must have a certificate state management quota quota certificate and the specialist auditor;
6. Foreign language, level B or equivalent;
7. There are continuous working time from five years upwards according to the specialization are trained or have enough time to do the audit profession in the State auditors from three years or more.
Article 6. The duties and powers of the principal auditors 1. Performing the duties, powers and responsibilities under the provisions of the law on State Audit;
2. Build a detailed audit plan of auditing and participated in the construction of audit plans audits;
3. Implementation of the audit plan in the scope of responsibility is assigned; perform complex audit profession; set the minutes of the audit, the audit report;
4. Join the audit reports or reevaluate the audit report recommendations of the audited unit; proposed process the recommendations of the audit report;
5. Join the summation, reviews of audit work;
6. Join the construction of the text about the professional service in the field of audit is assigned;
7. Join elaborate content, programs and training materials, training a team of State Auditors in the auditing field is assigned;
8. auditing guidance for Auditors in the lower ranks.
Article 7. The standard of Auditors to audit the main members must have the standards of officials and public servants in comparable turnover according to the provisions of the law on public servants and the following criteria: 1. Understand the way, advocates, policy of the party, the State's law on State Audit; Understanding State management, socio-economic; master the development orientation of State audits;
2. Understand the audit object in the audit field is assigned; grasp the characteristics of a number of other audit object;
3. Understand and apply competently the provisions of the law on the State Audit in the audit field is assigned; understanding the provisions of the law on a number of other audit areas;
4. understand the practices and international auditing standards;
5. Have the ability to join the construction industry development strategy, long term audit plan, medium-term and annual; have the ability to participate in the analysis, synthesis, evaluation, audit reports;
6. Have the ability to host research grassroots science topics or research topics of scientific research, Ministry of State for field audits;
7. Must have the certificate of the State quota management and whether the main auditor certificate;
8. Foreign language, level B or equivalent;
9. the minimum seniority in whether the auditor is 7 years or in an equivalent quota is 9 years.
Article 8. The duties and powers of senior auditor 1. Performing the duties, powers and responsibilities under the provisions of the law on State Audit;
2. When was assigned, senior Auditors made the following powers and duties: a) chairing the audit plans of the audits;
b) performs the audit of complex, relevant to multiple objects, much of the field; directs the analysis, evaluation, reporting and auditing;
c) chaired the important audit report or reevaluate the audit report according to the recommendations of the unit audited and proposed measures for handling the recommendations of the audit report;
d) chaired the summation, reviews of audit work;
DD) chaired the research, build, modify, Supplement and improve the text related to the scope of the audit, the audit standards;
e) building content, program and compile training materials, fostering and participating in training, fostering a team of State Auditors;

3. Deploy the application of scientific and technological progress on the audit activities;
4. auditing guidance for Auditors in the lower ranks.
Article 9. Standards of senior auditor senior auditor must have the standard of cadres in the overall volume of the equivalent provisions of the law on public servants and the following criteria: 1. Understand the way, advocates, policy of the party, the State's law, the objective of economic development social, in each period and have the ability to use deployment in the State Audit activities; master the rules of the law of social-economic management relating to audit areas;
2. Understand the characteristics of the audit object in each sector;
3. Understand and have the ability to steer the application of processes, standards, professional approach in the field of auditing on auditing activities;
4. Understanding the usual, international audit standards and have the ability to propose applications to operate the State Auditor's audit;
5. Capable of building industry development strategy, long term audit plan, medium-term and the possibility of summarizing research, reasoned professional audit; have the ability to build the audit standards and recommendations to modify, complement the audit standards;
6. Have the ability to host research topics Science Ministry on State audit areas;
7. The high-level political argument or equivalent;
8. Must have the certificate of the State quota management expert and certified senior auditor turnover;
9. Foreign languages, information technology must reach level C or equivalent.
Article 10. Appointed, dismissed the appointment of Auditor turnover, dismissal of the auditor turnover was made according to the provisions of the law.
Article 11. Effective enforcement of this resolution have effect from the date of posting The notice./.