Chương IV Luật Kiểm toán nhà nước 2015: Hoạt động kiểm toán nhà nước

Chapter IV

AUDIT ACTIVITIES OF SAV

Section 1. AUDIT DECISIONS

Article 30: The basis for issuing audit decisions

State Auditor General shall issue an audit decision based on:

1. Annual audit plans of SAV;

2. Requests of the National Assembly, Standing Committee of the National Assembly, the President, the Government, or the Prime Minister;

3. Request of organizations mentioned in Clause 3 Article 10 of this Law which is approved by state-owned corporations.

Article 31. Audit decisions

1. An audit decision consists of the following tasks:

a) The basis for carrying out the audit;

b) The audited unit;

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

d) Location and time for audit;

dd) The chief of audit delegation and members thereof.

2. The audit decision must be sent to the audited unit and members of the audit delegation within 03 working days and announced within 15 working days from the day on which it is signed, except for extraordinary audit.

3. During the audit, if the contents, scope, location, time of audit, or members of the audit delegation must be changed, State Auditor General shall make a written decision, send it to the audited unit and members of the audit delegation by the deadline mentioned in Clause 2 of this Article.

Article 32. Audit contents

1. Audit contents include:

a) Financial audit which is meant to assess, confirm the legitimacy and truthfulness of financial information and financial statements of the audited unit;

b) Compliance audit which is meant to assess and confirm compliance with law, rules and regulations binding upon the audited unit;

c) Operational audit which is meant to assess the efficiency and effectiveness of management and use of public finance and/or public property.

2. State Auditor General shall decide the contents of each audit depending on its requirements.

Article 33. Audit of state budget statements

1. State budget statements shall be audited before they are submitted to the National Assembly or the People’s Councils for approval. Audit of State budget statements of local governments after they are approved by the People’s Councils shall be carried out under decisions of State Auditor General.

2. In case an audited statement is yet to be approved by the National Assembly or the People’s Council, SAV must keep clarifying the issues raised by the National Assembly or the People’s Council by the deadline imposed by the National Assembly or the People’s Council.

Section 2. LOCATION AND TIME LIMIT FOR AUDIT

Article 34. Time limit for audit

1. Time limit for an audit begins from the day on which the audit decision is announced until audit tasks at the audited unit are finished.

2. The time limit for an audit is 60 days, except for the case in Clause 3 of this Article. State Auditor General may decide extension of the time limit for audit one time. Nevertheless, the extension must not exceed 30 days.

3. State Auditor General shall specify the time limit in case of audit for assessing the efficiency and effectiveness of management and use of public finance and/or public property of nationwide scale.

Article 35. Location for audit

1. The audit shall be carried out at the audited unit, office of SAV, or another location decided by State Auditor General.

2. If an audit is carried out outside the premises of the audited unit, the business premises must send documents as prescribed by State Auditor General.

Section 3. AUDIT DELEGATION.

Article 36. Establishment and dissolution of audit delegation

1. An audit delegation shall be established to perform audit tasks of SAV. State Auditor General shall decide establishment of the audit delegation at the request of the chief auditor of a specialized state audit unit or local state audit unit. An audit delegation may be divided into smaller auditor teams depending on the scale of the audit.

2. An audit delegation shall be automatically dissolved after all audit tasks are completed and is responsible for the assessment, confirmation, and opinions written in the audit report.

Article 37. Composition of audit delegation

1. The chief of the audit delegation.

2. The deputy chief of the audit delegation.

3. Leaders of auditor teams (hereinafter referred to as team leaders) if the audit delegation is divided into smaller teams.

4. Members.

Article 38. Standards applied to chief, deputy chief, and team leaders of audit delegation

1. The chief, deputy chief of an audit delegation must:

a) Have professional skills, managerial skills, and working experience appropriate for given tasks;

b) Be main auditors holding the position of deputy department manager or higher, or auditors holding the position of department managers or higher.

2. Team leaders must:

a) Have professional skills, managerial skills, and working experience appropriate for given tasks;

b) Be main auditors or auditors holding the position of deputy department manager or higher.

Article 39. Duties, entitlements, and responsibility of chief of the audit delegation

1. The chief of the audit delegation has the following duties:

a) Organize performance of audit tasks under the audit decision;

b) Consider approving audit records of auditor teams; make the audit reports; report and explain the audit result to the chief auditor; cooperate with the chief auditor to report and explain the audit result to State Auditor General; notify the audit result approved by State Auditor General to the audited unit; sign the audit report;

c) Manage members of the audit delegation according to regulations of State Auditor General;

d) Make periodic or extraordinary reports at the request of the chief auditor on the implementation of the audit plan and progress of audit activities.

2. The chief of the audit delegation has the entitlements:

a) Request the audited unit to provide necessary information/documents and explain the issues related to the audit contents; request inventory check and comparison of debts of the audited unit if they are related to the audit contents;

b) Request relevant entities to provide information and documents related to the audit contents in order to collect audit evidence;

c) Suggest the chief auditor to advise State Auditor General deciding inspection of accounts of the audited unit or relevant individuals at credit institutions or State Treasury as prescribed by law; seal documents of the audited unit in case of violations against regulations of law, changing, moving, hiding, destroying documents related to the audit contents;

d) Request the deputy chief of the audit delegation, team leaders, and members of the audit delegation to report the audit results; if there are dissenting opinions about the audit result, the chief of the audit delegation shall make a decision and take responsibility for such decision, the report the dissenting opinions to the chief auditor;

dd) Preserve his/her opinions if they are different from the assessment, confirmation, and opinions in the audit report;

e) Suggest the chief auditor to advise State Auditor General requesting a competent authority to take actions against violations against regulations of law committed by the audited unit;

g) Suspend performance of team leaders and inferior members of the audit delegation if they are suspected of violating Clause 1 Article 8 of this Law.

3. The chief of the audit delegation has the responsibility to:

a) Take responsibility for the operation of the audit delegation to the chief auditor;

b) Take legal responsibility for the legitimacy, truthfulness, and objectiveness of the assessment, confirmation, and opinions in the audit report;

c) Take joint responsibility for violations against regulations of law on audit activities committed by members of the audit delegation; take responsibility for the decisions to suspend team leaders and inferior members of the audit delegation.

Article 40. Duties, entitlements, and responsibility of deputy chief of the audit delegation

The deputy chief of the audit delegation shall perform the tasks given by the chief and take responsibility to the chief for performance of such tasks.

Article 41. Duties, entitlements, and responsibility of team leaders

1. Team leaders have the following duties:

a) Organize the audit under the approved audit plan;

b) Consolidate audit results; make and sign the audit record of the team;

c) Manage their team members according to regulations of State Auditor General.

2. Team leaders have the following entitlements:

a) Request the audited unit to promptly, adequately provide information/documents and explain issues related to the audit contents;

b) Request relevant entities to provide information and documents related to the audit contents;

c) Report team members who commit violations to the chief of the audit delegation, suggest disciplinary actions, and request the chief shall take actions within his/her competence or request a competent agency or person to take actions as prescribed by law;

d) Request the chief of the audit delegation to provide explanation for changing the assessment, confirmation, and opinions written in the audit record or audit report;

dd) Preserve their opinions if they are different from the assessment, confirmation, and opinions written in the audit record or audit report;

e) Request the chief of the audit delegation to suspend team members who are suspected of committing violations mentioned in Clause 1 Article 8 of this Law.

3. Team leaders have the responsibility to:

a) Take responsibility for the operation of their teams to the chief of the audit delegation;

b) Take legal responsibility for the legitimacy, truthfulness, and objectiveness of the assessment, confirmation, and opinions in the audit records of their teams;

c) Explain issues related to operation of their teams at the request of the chief of the audit delegation, competent organizations or persons;

d) Take joint responsibility for violations against regulations of law on audit activities committed by their team members.

Article 42. Duties and entitlements of members of the audit delegation that are state auditors

1. Members of the audit delegation who are state auditors have the following duties:

a) Perform given tasks and report audit results to the chief of the audit delegation and the team leader;

b) Comply with law, audit standards, principles, and procedures, and regulations of State Auditor General during the audit;

c) Collect and assess audit evidence; keep a log of the audit works and documents of state auditors; retain, preserve audit dossiers as prescribed by law;

d) Comply with instructions and conclusions of the team leader and chief of the audit delegation;

dd) Maintain the discipline of the team and audit delegation according to regulations of State Auditor General.

2. State auditors who are members of the audit delegation have the following entitlements:

a) During the audit, state auditors have the right to act independently and only comply with law;

b) Request the audited unit and relevant entities to promptly and adequately provide information/documents related to the audit contents;

c) Using information and documents of collaborators; examine documents related operation of the audited unit; collect, protect documents and other evidence; examine the operation of the audited unit;

d) Preserve their opinions about the audit result and report to the chief of the audit delegation and team leader; report the chief auditor if they do not concur; report to the State Auditor General if the chief auditor does not concur;

dd) Request the chief of the audit delegation and team leader to provide explanation for changing their assessment, confirmation, and opinions written in the audit record or audit report;

e) Suggest the chief of the audit delegation and team leader requesting the audited unit to explain the issues related to the audit; suggest invitation of experts and collaborators where necessary;

g) Be provided with necessary equipment and conditions for carrying out the audit.

Article 43. Duties and responsibility of members of the audit delegation that are not state auditors

1. Members of the audit delegation that are not state auditors include:

a) Officials and civil servants of SAV;

b) Collaborators.

2. Members of the audit delegation that are not state auditors have the following duties and responsibility:

a) Perform the tasks given by the chief of the audit delegation and team leader;

b) Comply with law, audit standards, procedures, and method of SAV;

c) Take responsibility for fulfillment of their tasks to the chief of the audit delegation and team leader.

Section 4. AUDIT PROCEDURES

Article 44. Steps of an audit

1. Prepare the audit.

2. Carry out the audit.

3. Make and send the audit report.

4. Monitor, inspect the implementation of auditors’ opinions.

Article 45. Preparing the audit

1. Survey, collect information about the internal control system, financial status, and relevant information about the audited unit.

2. Assess the internal control system and collected information about the accounting unit to determine the targets, contents, scope, and method of audit.

3. Make the audit plan.

Article 46. Carrying out the audit

1. The audit delegation shall carry out the audit in accordance with the audit decision.

2. Members of the audit delegation shall apply audit methods to collect and assess audit evidence; carry out inspection, comparison, and confirmation; investigate entities related to the audit for the basis for making assessment, confirmation, and auditors’ opinions about the audited contents.

Article 47. Making and sending the audit report

1. Within 30 days from the end of the audit at the audited unit, SAV shall complete the draft audit report and send it to the audited unit for opinions.

2. Within 10 days from the receipt of the draft audit report, the audited unit must send opinions in writing to SAV; if the audited unit does not express any opinions by the said deadline, it will be considered that the audited unit agrees with the draft audit report.

3. The audit report shall be sent by SAV to the audited unit and relevant agencies according to regulations of State Auditor General within 45 days from the end of the audit. This deadline may be extended up to 60 days form the end of the audit.

4. Reports on audit of local government budget statements shall be sent to deputies of the National Assembly, the People’s Councils and the People’s Committees at the same administrative level; reports on audit of provincial budget statements shall also be sent to the Ministry of Finance.

Article 48. Making and sending reports on audit of state budget statements and annual consolidated audit reports of SAV

1. Reports on audit of state budget statements shall be made in accordance with Clauses 1, 2, 3 Article 47 of this Law.

2. The annual consolidated audit report of SAV shall be made on the basis of the reports on audit of state budget statements and consolidated audit results in the year of SAV.

3. SAV shall send reports on audit of state budget statements and annual consolidated audit report to the National Assembly, Standing Committee of the National Assembly, Ethnic Council, Committees of the National Assembly within 16 months after the end of the budget year, and also to the President, the Government, and the Prime Minister.

Article 49. Inspecting implementation of auditors’ opinions

1. SAV shall plan and organize inspection of accounting units’ implementation of opinions given by SAV.

2. The inspection of implementation of auditors’ opinions shall be carried out as follows:

a) Request the audited unit to submit a written report on implementation of auditors’ opinions.

b) Carry out inspection of the implementation of auditors’ opinions at the audited unit and relevant organizations/units.

3. SAV shall make and send the report on implementation of auditors’ opinions. Reports on implementation of opinions of SAV shall be sent in accordance with Clause 3 Article 48 of this Law.

Section 5. PUBLISHING OF AUDIT RESULT AND COMPLIANCE WITH AUDITORS’ OPINIONS

Article 50. Publishing of audit reports

1. An audit report shall be published after its issuance, except for the contents considered state secrets as defined by law.

2. State Auditor General shall organize the publishing of audit results in one or some of the following manners:

a) Press conference;

b) Posting on Official Gazette and the media

c) Posting on websites and publications of SAV;

d) Posting at the office of audited unit.

Article 51. Publishing of annual consolidated audit reports and compliance with auditors’ opinions

1. The annual report on consolidated audit results and compliance with opinions given by SAV shall be published after they are submitted to the National Assembly as prescribed by law.

2. The methods of publishing are prescribed in Points a, b, c Clause 2 Article 50 of this Law.

Section 6. AUDIT DOSSIER

Article 52. Audit dossier

1. Documents of each audit must be compiled into a dossier.

2. State Auditor General shall promulgate specific regulations on audit dossiers.

3. Every audit dossier must be archived within 12 months from the publishing date of the audit report.

4. Each audit dossier shall be kept in archive for at least 10 years, unless otherwise decided by a competent authority.

Article 53. Preservation and use of audit dossiers

1. Audit dossiers must be preserved in full and safely.

2. Audit dossiers may only be used in the following cases:

a) At the request of People’s Court, the People’s Procuracy, investigation agency, and relevant agencies as prescribed by law;

b) There is a request for audit quality assessment; complaints about audit reports; making of next period’s audit plan, and other demands under decisions of State Auditor General.

Article 54. Destruction of audit dossiers

1. Audit dossiers shall be destroyed under decisions of State Auditor General after the expiration of retention period, unless otherwise decided by a competent authority.

2. State Auditor General shall decide establishment of a Destruction Council in charge of destruction of expired audit dossiers. The Destruction Council must check and compile a list audit dossiers to be destroyed and make a record on destruction of expired audit dossiers.

3. Audit dossiers shall be destroyed in accordance with law.