Chương IV Luật Kiểm toán Nhà nước 2005: Hoạt động kiểm toán nhà nước

Chapter IV

STATE AUDIT ACTIVITIES

SECTION 1. AUDIT DECISION

Article 33. Foundations for issuing the audit decision

The State Auditor General shall issue the audit decision based on one of the following bases:

1. The annual audit plan of the State Audit;

2. The requests from the National Assembly, the National Assembly Standing Committee, the Government, and the Prime Minister;

3. The requests of the Standing Board of the People's Councils or the People's Committees of the provinces or centrally-governed cities; The proposals of the entities as provided for in Clause 12, Article 63 of this Law and of other entities not present in the annual audit plan of the State Audit already approved by the State Auditor General.

Article 34. Audit of the State budget settlement reports

1. The audit of the State budget settlement reports of all levels shall be implemented prior to the National Assembly, the People's Councils ratifying the State budget settlement.

2. In case that such audits have been done but the budget settlement reports have not been ratified yet by the National Assembly/the People's Councils, the State Audit, within its scope of powers and jurisdictions, shall be required to continue to make clear any issues as so requested by the National Assembly, the People's Councils for submission to the National Assembly and the People's Councils at the time decided by them.

3. The audit of the local budget settlement reports that the People's Council has previously ratified which yet to be audited, shall be carried out according to the decision of the State Auditor General.

Article 35. Audit decision

1. The audit decision shall clearly define the following contents:

a) the legal basis for conducting the audit;

b) the audited entities;

c) the objectives, contents and scope of the audit;

d) the audit site and timing;

e) the leader and other members of the audit team;

2. The audit decision shall be sent to the audited entities within at least three days and must be announced within at least fifteen days since its date of signature, excepting for case of unscheduled audit;

3. During the course of audit, if it is deemed necessary to change the contents, scope, location and timing of the audit, and the membership of the audit team, the State Auditor General shall be required decide in writing thereof and send the decision to the audited entities in compliance with the timing specified in Paragraph 2 of this Article.

SECTION 2. TYPES AND CONTENTS OF AUDIT

Article 36. Types of audit

1. Types of audit shall include:

a) the financial audit;

b) the compliance audit;

c) the performance audit.

2. The State Auditor General shall decide on the type of each audit. In case of audit at the request of the National Assembly, the National Assembly Standing Committee, the Government, the Prime Minister, the Standing Committee of the People's Councils or the People's Committees of the Provinces and centrally-managed cities, the type of audit shall be as so requested.

Article 37. Contents of the financial audit

1. The contents of the financial audit on the audited entities in the fields of the State budget revenues and expenditures shall include:

a) money and the equivalents;

b) materials and fixed assets;

c) financial resources, funds;

d) payments in and out of the audited entities;

e) the revenues and expenditures of the State budget at all levels;

f) the balance of the State budget at all levels;

g) the financial investments and credits from the State;

h) the debts and debt settlements of the State;

i) other assets being the accounting objects of the audited entities.

2. The contents of audit on financial statements of entities in the administrative and non-business fields and other institutions using the State budget shall include:

a) money and the equivalents;

b) materials and fixed assets;

c) financial resources and funds;

d) payments inside and outside the audited entity;

e) revenues, expenditures and settlements of revenue and expenditure discrepancies, and operation expenses;

f) the financial investments and credits from the State;

g) other assets being the accounting objects of the audited entity.

3. The contents of audit on the financial statements of the State-run enterprises shall include:

a) fixed assets and long-term investments; current assets and short-term investments;

b) debts payable;

c) owner's capital;

d) incomes, trading expenses, other revenues and expenditures.

e) taxes and payables to the State;

f) outcomes and distribution of trading outcomes;

g) other assets being the accounting objects of the audited entity.

Article 38. Contents of the compliance audit

1. The situation of execution of the State Budget Law, Law on Accounting, legislations on taxation and of other applicable legal documents;

2. the conformity with the internal rules and policies of the audited entities.

Article 39. Contents of the performance audit

1. the situation of implementation of the operational targets and duties;

2. the safeguard, management and utilisation of resources;

3. the system of internal control;

4. the programmes, projects and activities of the audited entities;

5. the effects of the external environment to the economy, effectiveness and efficiency of the audited entities' performance.

Article 40. Decision on audit contents

On the basis of the objectives of each audit, the State Auditor General shall decide whether to audit the entire or a number of parts of the audit contents specified in Article 37 to Article 39 of this Law.

SECTION 3. AUDIT DURATION AND AUDIT LOCATION

Article 41. Audit duration

1. Each audit shall be implemented during a certain period of time. The duration of an audit shall begin from the date of announcement of the audit decision till the end of the audit work at the audited entity;

2. Based on the contents and scope of each audit, the State Auditor General shall specify in details on the duration of the audit.

Article 42. Audit location

The audit work shall be exercised at the audited entities, the head office of the State Audit or at other locations. The State Auditor General shall decide on the audit location.

In case that the audit work is done outside the audited entity's head-office, the audited entity shall be responsible for having relevant documents and files transferred as so specified by the State Auditor General.

SECTION 4. AUDIT TEAM

Article 43. Establishment and dissolution of the audit team

1. The audit team shall be established to perform the audit tasks of the State Audit. The State Auditor General shall decide on the establishment of the audit team on the proposal of the Chief Auditor of the specialized audit units or regional audit offices.

2. The audit team shall be dissolved or liquidated by itself after completing its audit tasks, but shall remain its responsibilities for its appraisals, certification, conclusions and recommendations in the audit reports.

Article 44. Membership of the audit team

An audit team shall be comprised of a leader, an assistant leader, heads of groups and other members. The State Auditor General shall decide the list of membership of the team and shall appoint the leader, the assistant leader and heads of groups at the proposal of the Chief Auditor of the specialized audit units or the regional audit offices.

Article 45. Duties, powers and responsibilities of the audit team leader

1. The leader of the audit team shall have the following duties:

a) to design and submit to the Chief Auditor in order for being given in to the State Auditor General for approval the audit plan of each audit, which are based on its objectives, contents and scope defined in the audit decision; and, to direct the preparation and approve the detailed audit plans of the audit groups;

b) to assign tasks to his Assistant, heads of the audit groups; to instruct and monitor the audit team in performing audits according to the approved audit plan.

c) to organise and review the implementation of the audit team statutes and the applicable standards, procedures, professional methodology of audit, the recording and maintaining of audit profiles as regulated by the State Auditor General.

d) to approve the audit minutes of audit groups and to prepare audit reports of the audit team, and to organise for discussions within the audit team in order to have a unanimity one the comments, certifications, conclusions and recommendations to be presented in the audit report.

e) to safeguard the audit results written in the audit report to the Chief auditor and together with the Chief auditor to safeguard these results to the State Auditor General; to organise for the announcement of the audit results already approved by the State Auditor General to the audited entities, and to sign the audit reports;

f) to manage all members of the audit team during the implementation of the audit tasks;

g) to report, periodically and unperiodically at request of the Chief auditor, on progress of implementing the audit plan, situation and results of audit activities to the Chief auditor for his reporting to the State Auditor General.

2. The leader of the audit team shall have the following powers:

a) to request the audited entities to provide information, documents in need, and to explain issues pertaining to the audit contents; to request for counting assets and comparing liabilities of the audited entities relating to the audit contents; to convene witnesses at the request of the State auditors;

b) to ask organisations and individuals concerned to provide documents, information relevant to the audit contents;

c) to petition the State Auditor General for issuing decision on checking accounts of the audited entities or of individuals concerned at banks, other credit institutions or at the State Treasury under the provisions of applicable laws; to petition the State Auditor General for sealing off documents of the audited entities when there are acts of violating law or of changing, dismantling, hiding and ruining documents involving the audit contents;

d) to request the Assistant, the heads of the audit groups and other members of the audit team to report on audit results; In case that different opinions on audit results existed within the audit team, the leader of the audit team shall be empowered to impose decisions and be accountable for his/her decisions, and at the same time, to report these varied opinions to the Chief auditor.

e) to reserve in writing his/her opinions those differentiate from the appraisals, certifications, conclusions and recommendations contained in the audit reports.

f) to suggest to the State Auditor General petitions to competent state agencies for treatments to acts of violating law committed by the audited entities;

g) to temporarily suspend the team members, for the positions of heads of audit groups downwards, from performing audit tasks when they have committed such violation acts that influence the operation of the audit team, and to instantly make reports to the Chief auditor; with case of serious offences, to the State Auditor General;

h) to propose commending and awarding or disciplining the Assistant leader, heads of audit groups and other members of the audit team when they record unexpected achievements or commit mistakes in the process of audit.

3. The leader of the audit team shall have the following responsibilities:

a) to be responsible to the Chief auditor and the State Auditor General for the activities of the audit team.

b) to be accountable to law for the correctness, integrity, objectivity of appraisals, certification, conclusion and recommendations in the audit report prepared by the audit team.

c) to assume joint liability for offences committed by the team members;

d) to assure living and working conditions for the audit team during the audit in compliance with the provisions by the State Auditor General;

e) to answer for decision on the temporary suspension of task implementation of the team members from the position of heads of groups downwards;

Article 46. Assistant leaders of the audit team

Assistant leader of an audit team shall be assistant to the team leader and shall discharge such duties as assigned by the team leader and be responsible to the team leader for performing the assigned tasks.

Article 47. Duties, powers and responsibilities of heads of audit groups

1. The heads of the audit groups shall have the following duties:

a) to prepare the detailed audit plans to be submitted to the audit team leader for approval and to organise for the implementation of the approved plan;

b) to assign specific tasks to members of the group;

c) to instruct and steer the group members to implement the audit in line with the approved audit plan;

d) to direct and monitor the collection of audit evidences, maintenance of audit diaries and other working documents of the audit groups and the State auditors as provided for by the State Auditor General;

e) to make reports periodically or at the request of the audit team leader on the progress of implementing the audit plan, situation and results of the audit;

f) to synthesize audit results from the members of the group in order to prepare audit minutes; to arrange for discussions within the audit group for a unanimity of the appraisals, certifications, conclusions and recommendations stated in the audit minutes

g) to safeguard the audit results contained in the audit minutes to leader of audit team; to hold for discussions within the group for a unanimity of the certifications, conclusions and recommendations in the audit minutes; to sign the audit minutes;

h) to base himself/herself on the powers authorized by the audit team leader to manage all members of the audit group as regulated by the State Auditor General.

2. The head of audit groups shall have the following powers:

a) to request the audited entities for timely and sufficient provision of information and documents deemed necessary and for explanations of issues relating to the contents of the audit;

b) to request the relevant organisations and individuals to furnish information and documents connecting to the contents of the audit;

c) to reserve in writing his/her opinions which are different from the appraisals, certifications, conclusions and recommendations presented in the audit minutes;

d) to report on and propose for measures to deal with members of the group who commit mistakes in order that the audit team leader may consider and solve according to his/her competence or to propose for a resolution as required by the law;

3. The head of audit group shall have the following responsibilities:

a) to be responsible to the audit team leader for activities of the audit group;

b) to take responsibility to the law for the correctness, integrity, objectivity of the appraisals, certification, conclusion and recommendations in the audit minutes prepared by the audit group.

c) to be accountable for explanations on issues concerning the activities of the audit group as so requested by the audit team leader or by other competent units and individuals;

d) to be subjected to joint liability for offences committed by members of the audit group.

Article 48. Duties, powers of members of audit teams being state auditors

1. Members of the audit team being state auditors shall have the following duties:

a) to complete audit tasks and to report results of his/her carrying out the assigned audit tasks to the head of the audit group;

b) in performing the audit, to abide only by law and current regulations on audit of the State Audit, to conform with the audit principles, standards, procedures and other provisions on audit by the State Auditor General;

c) to gather and evaluate audit evidences; to maintain audit diaries and other working documents of the state auditors; to remain audit profiles as regulated by the State Auditor General;

d) to comply with the directive opinions and conclusions of the head of the audit group and the leader of the audit team;

e) to obey working rules of the audit group and the audit team under applicable provisions by the State Auditor General.

2. Members of audit team being the state auditors shall have powers as follow:

a) in conducting the audit, the State auditors shall be empowered with rights to be independent and to comply only with law whilst making comments, appraisals, conclusions and recommendations on the areas audited;

b) to request the audited entities and organisations and individuals concerned to provide in a timely and sufficient manner information and documents pertaining to the audit contents;

c) to use information and documents of the audit collaborators; to review all documents relating to activities of the audited entities; to gather and safeguard other documents and proofs; to observe the process of operation of the audited entity.

d) to reserve in writing his/her own opinions on the audit results within the designated coverage; to report them to the leader of the audit team or the Chief Auditor for consideration, or to the State Auditor General if still not unanimous.

e) to require the leader of the audit team or head of the audit group to make clear reasons for changing his/her appraisals, certifications, conclusions and recommendations in the audit minutes and audit reports;

f) to request the leader of the audit team or head of the audit group to summon eyewitnesses for gathering necessary audit evidences; to request the audited entity to convene a meeting to explain on the issues relating to the audit; to ask for the participation of experts and audit collaborators if deemed necessary;

g) to be guaranteed with necessary conditions and facilities for performing the audit in an effective manner; to be arranged with working locations in case that the audit is implemented at the audited entity;

h) to be safeguarded by law in the process of executing audit tasks.

Article 49. Tasks and duties of other members of the audit team

1. Other members of the audit team shall include probationary auditors and audit collaborators;

2. Other members of the audit team shall have the following tasks and duties:

a) to fulfill the tasks assigned by the head of the audit group;

b) to comply with the professional standards, procedures and methodologies on audit of the State Audit;

c) to be responsible to the head of the audit group for the assigned tasks.

SECTION 5. AUDIT PROCEDURES

Article 50. Steps of audit procedure

1. the preparation of audit;

2. the implementation of audit;

3. the preparation and submission of audit report;

4. the review of the implementation of audit conclusions and recommendations.

Article 51. Preparation of audit

1. to do survey and collect information on the internal control system, financial situation and other relevant data of the audited entity;

2. to appraise the internal control system and information collected on the audited entity in order to define appropriate objectives, contents, scope of the audit, and the audit methodology as well;

3. to prepare the audit plan.

Article 52. Implementation of audit

1. The audit team shall be required to implement audit of the right audited entity and in line with the objectives, contents, scope, location and time limit of the audit as set forth in the audit decision by the State Auditor General;

2. Members of an audit team shall use audit professional methods to collect and judge audit evidences; to do checks, comparisons and certifications; to investigate organisations and individuals relating to the audit activities to set foundations for forming comments, certifications, conclusions and recommendations on the contents audited;

Article 53. Preparation and submission of the audit report

1. At the end of the audit year and at the end of the audit, the State Audit shall prepare audit reports which shall clearly define possible opinions of appraisals, certifications, conclusions and recommendations about the contents audited;

The audit reports shall be signed and sealed by the State Auditor General or by persons authorised by him.

2. The audit reports shall be of the following forms:

a) the audit report of an audit;

b) the report on audit of the State budget settlement;

c) the annual audit report;

d) the unscheduled audit report.

3. The preparation and submission of the audit reports shall be exercised according to provisions in Articles 54 to 56 of this Law.

Article 54. Preparation and submission of the audit report of an audit

1. Within at most 15 days as from the audit team completes its audit at the audited entity, the audit team leader shall be required to finalize a draft audit report for submission to the Chief Auditor, which shall be laid before the State Auditor General no later than 20 days since the date of completion of the audit at the audited entity;

2. Within at most ten days since the date of receiving the draft audit report, the State General Auditor shall be responsible for organizing for review, completion of the draft audit report and send for feedback comments from the audited entity no later than five days after the draft audit report has been reviewed and completed;

3. Within seven days as from the date of receiving the draft audit report, the audited entity must provide its opinions in writing to the State Audit; beyond this time limit, if the audited entity does not provide any comments thereof, they shall be considered to be unanimous with the draft audit report;

4. The audit report of an audit shall be sent to the audited entity and agencies concerned in compliance with the regulations by the State Auditor General within at most forty five days since the date of completion of the audit at the audited entity; In special cases, it can be extended but not longer than sixty days since the date of completion of the audit at the audited entity.

5. The reports on the audit of the local State budget settlements shall be transmitted to the People's Council and the People's Committee at the same level; as for the reports on the audit of the State budget settlements of provinces and centrally-managed cities, they shall be also sent to the Ministry of Finance.

Article 55. Preparation and submission of the report on the audit of the State budget settlements and the State Audit's annual audit report

1. The report on the audit of the State budget settlements shall be prepared on the basis of the outcomes of auditing the State budget settlements, the results of the audit of the central State budget and local State budget during the year by the State Audit;

2. The annual audit report of the State Audit shall be prepared on the basis of the reports on the audit of the State budget settlements and of the synthesis of the audit results during the year by the State Audit;

3. The State Audit shall be responsible for sending the audit report of the State budget settlements and the annual audit report to the National Assembly, the National Assembly Standing Committee, the Council of Nationalities and other Committees of the National Assembly no later than sixteen months since the end of that budget year, and concurrently to the State President, the Government and the Prime Minister.

Article 56. Preparation and submission of the unscheduled audit reports

Basing on the nature of the audit, the State Audit shall prepare and send the unscheduled audit reports to the National Assembly, the National Assembly Standing Committee, the Council of Nationalities, other Committees of the National Assembly, the State President, the Government and the Prime Minister.

Article 57. Review of the implementation of audit conclusions and recommendations

1. The State Audit shall be required to design plans and organise for the review of the audited entities in term of timely and sufficient implementation of the conclusions, recommendations of the State Audit on errors and mistakes in the financial statements and on legal violations; and of deploying corrective measures on weaknesses in the operation and the results of addressing thereof according to the conclusions of the State Audit.

2. The review of the implementation of the audit conclusions and recommendations shall be carried out in the following forms:

a) to request the audited entities to report in writing on results of implementing the audit conclusions and recommendations;

b) to organise for checking the implementation of the audit conclusions and recommendations at the audited entity and other organisations, agencies and units concerned.

SECTION 6. DISCLOSURE OF AUDIT RESULTS AND RESULTS OF IMPLEMENTING AUDIT CONCLUSIONS AND RECOMMENDATIONS

Article 58. Public disclosure of the annual audit report and report on implementing the audit conclusions and recommendations

1. The annual audit reports and reports on the results of implementing the audit conclusion and recommendation of the State Audit shall be publicized after being submitted to the National Assembly.

2. The State Auditor General shall arrange for disclosing the annual audit reports and reports on the results of implementing the audit conclusions and recommendations by the following means:

a) press conference;

b) announcements on the Public Gazettes and on the mass media;

c) posting on the internet website and other publications of the State Audit.

Article 59. Disclosure of the audit report of an audit

The audit report of an audit, after being published shall be disclosed to the public together with the concerned financial statements as prescribed by the provisions of the State Budget Law and the Law on Accounting.

SECTION 7. AUDIT PROFILE

Article 60. Audit profile

1. The documents relating to audits shall be documented into profiles. The audit profiles shall be comprised of:

a) the audit decision;

b) the financial statements and State budget settlement reports being audited;

c) the audit plan and detailed audit plans;

d) the diaries and working files of the State auditors and audit teams;

e) the explanations by the audited entity;

f) the minutes of confirmation on data and audit situations of the State auditors;

g) the audit minutes;

h) the audit report;

i) other documents relating to the audit.

2. The State Auditor General shall issue detailed regulations on audit profiles.

3. The audit profiles must be placed into archive within 12 months as from the date of issuance of the audit report.

4. The timing for archiving audit profiles shall be at least 20 years, except for cases as regulated in Clause 1, Article 62 of this Law.

Article 61. Maintenance and exploitation of audit profiles

1. The audit profiles shall be maintained in a sufficient, safe and confidential manner.

2. The exploitation of the audit profiles shall be done only in the following cases:

a) as so requested by the courts, procuracies, investigation agencies and other institutions under the provisions of law;

b) as so requested for assessing and checking the audit quality; resolving petitions on the audit reports, or any relevant complaints and denouncements, and for planning the successive audits, and at other requests as specified by the State Auditor General.

Article 62. Destruction of audit profiles

1. The audit profiles which has gone beyond the storage time limit and if there is no otherwise decision by the competent agencies of the State shall be destructed according to the decision by the State Auditor General.

2. The State Auditor General shall make decisions on the establishment of the Council for Destruction of Expired Audit Profiles. The Council shall be required to make reckoning on and to set up a list of the audit profiles to be destructed, and a minutes of destruction.

3. The destruction of the expired audit profiles shall be done by way of burning, cutting or shredding manually or with machine so that the information and data contained in the destructed audit profiles can not be put in use again.

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