Chương VII Luật Kiểm toán Nhà nước 2005: Giám sát hoạt động của kiểm toán nhà nước, xử lý vi phạm và giải quyết khiểu nại, tổ cáo

Chapter VII

OVERSIGHT OF THE STATE AUDIT OPERATIONS, VIOLATION TREATMENT AND COMPLAINTS AND DENUNCIATIONS RESOLUTION

Article 72. Oversight of the State Audit operations

1. The National Assembly, the National Assembly Standing Committee, the Council of Nationalities, Committees of the National Assembly, missions of the National Assembly deputies, the National Assembly deputies shall be responsible, according to their mandates, duties and powers, for supervising the operation and utilisation of the budget of the State Audit.

2. When deemed necessary, the National Assembly shall set up an Interim Committee to do survey and review on the operation results of the State Audit.

Article 73. Treatment to violations

1. All act of violating the legislation on state audit shall be strictly treated in a timely manner.

2. Investigation agencies, the People's Procuracies, the People's Courts shall be responsible for reviewing the recommendations of the State Audit in order to deal with legal violations within their scope of competence.

Article 74. Resolution of the petitions, complaints and denouncements against the State Audit

1. Within thirty days as from the date of receiving petitions of the audited entity concerning the audit reports, the State Auditor General shall be required to review and resolve thereof. With cases of complexity, the above time limit could be extended, but no longer than forty days since the date of receiving the petitions.

2. The complaint, denunciation about the State audits and the settlement thereof shall be implemented in compliance with the provisions of the law on complaint and denunciation.

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