Chương III Luật Kiểm toán nhà nước 2015: Kiểm toán viên nhà nước và cộng tác viên kiểm toán nhà nước

Chapter III

STATE AUDITORS AND COLLABORATORS;

Article 20. Positions of state auditors

1. State auditors are divided into the following positions:

a) Auditors;

b) Main auditors;

c) Senior auditors.

2. State Auditor General shall decide designation and dismissal of various positions of state auditors.

Article 21. Common standards of state auditors

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

1. Have good ethics and responsibility; be integrated, honest, and objective;

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

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

4. Have a state audit practitioner certificate.

Article 22. Duties of state auditors

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

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

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

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

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

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

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

8. Promptly and adequately report the situation mentioned in Article 28 of this Law and other situations that affect the independence of state auditors to the person who issues the decision to establish the audit delegation.

Article 23. Standards for the position of state auditor

1. Satisfy common standards of state auditors prescribed in Article 21 of this Law.

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

3. Grasp the state audit procedures and standards.

4. Pass the examination for the position of state auditor.

Article 24. Standards for the position of main auditor

1. Grasp regulations of law on state audit.

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

3. Be conversant with international audit practice and standards.

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

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

Article 25. Standards for the position of senior auditor

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

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

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

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

Article 26. State auditor’s card

1. State auditor’s cards are issued by State Auditor General to state auditors to be sued while performing auditor’s tasks.

2. State Auditor General shall provide the template, promulgate regulations on management and use of state auditor’s cards.

Article 27. Dismissal of state auditors

1. A state auditor shall resign in the case of:

a) Retirement, resignation, reassignment

b) Health issues, family issues, or other difficulties likely to render the state auditor unable to fulfill his/her tasks.

2. A state auditor shall be dismissed in the case of:

a) Imposition of an effective sentence by court;

b) Violations against Clause 1 Article 8 of this Law;

c) Violations against professional ethnics of state auditors;

d) Failure to fulfill given tasks corresponding to the person’s position;

dd) There are evidence that the person cheated during the examination or providing false information/documents in the application.

Article 28. Cases in which a person must not participate in an audit delegation

1. The person has purchased, contributed capital, or had a business relationship with the audited unit.

2. The person used to hold a position of manager, executive, member of the Control Board, Chief accountant, or accountant of the audited unit in the audited fiscal years.

3. The person who used to hold a position of manager, executive, member of the Control Board, Chief accountant, or accountant of the audited unit must not participate in the audit delegation for at least 05 years since he/she stops holding the position.

4. The person is a parent, adoptive parent, parent-in-law, spouse, or sibling of the head, Chief accountant, or accountant of the audited unit.

Article 29. Collaborators

1. SAV may employ collaborators who are Vietnamese and foreign experts, scientists, managers under employment contracts. Funding for employing collaborator is included in annual operating budget of SAV.

2. Collaborators have the following rights and obligations:

a) Perform the contractual rights and obligations;

b) Comply with regulations of law on state audit;

c) Take legal responsibility for performance of their tasks to SAV.

3. State Auditor General shall promulgate specific regulations on employment of collaborators.