Chương VI Luật Thanh tra 2022: Phối hợp trong hoạt động thanh tra, kiểm toán nhà nước, điều tra

Chapter VI

COOPERATION IN INSPECTION, STATE AUDIT AND INVESTIGATION

Article 107. Responsibility for cooperation in inspection, state audit and investigation

The inspection-conducting authority, the state audit agency and the investigation agency shall be responsible for cooperation to improve the effectiveness of inspection, state audit and investigation and contribute to prevention and control of crime and other violations in state management.

Article 108. Responsibility for cooperation between Inspector General of the Government Inspectorate and State Auditor General

1. The Inspector General of the Government Inspectorate shall responsible for cooperation with the State Auditor General according to regulations of the Law on State Audit and this Law to ensure the effectiveness and efficiency of inspection and state audit.

2. The cooperation shall be carried out in the process of development and implementation of the annual inspection plan and state audit; handling of overlaps and duplications between inspection and state audit; provision and exchange of information on inspection and audit; use of the result of inspection and audit; training and refresher training of inspection and audit.

3. Annually, the Government Inspectorate and the State Auditor shall evaluate and summarize the handling of overlaps and duplications between inspection and state audit to overcome in case of development of the plan and implementation of inspection and state audit for the following year.

Article 109. Responsibilities of the heads of the inspection-conducting authorities and chief auditors of specialized and local state audit units

The head of the inspection-conducting authority and the chief auditor of specialized or local state audit unit shall be responsible for cooperation, regular discussion to avoid overlaps and duplications in case of inspection and audit.

In case of detection of overlaps or duplications in contents and scope of inspection with other inspection authorities or state audit agencies, the head of the inspection-conducting authority shall immediately report to the head of the management agency at the same level, the superior inspection authority and notify the relevant state audit agencies, authorities, organizations and units for appropriate solutions to avoid overlaps and duplications and ensure continuity in operation among agencies, organizations and units.

Article 110. Collection of opinions, use of the results of inspection, state audit

1. Throughout state audit and inspection or before issuance of inspection conclusions and audit reports, the state audit and inspection-conducting authorities may collect opinions each other on the necessary contents to ensure accuracy, objectivity, completeness of inspection conclusions and audit reports

2. The inspection-conducting authority shall be entitled to use information, data and conclusion in audit report of state audit for conclusion on inspection. The state audit agency shall be responsible for provision of the result, conclusions and recommendations on audit to the inspection-conducting authority; and the accuracy of the provided information and documents.

Article 111. Responsibility of the investigation agency

The investigation agency shall be responsible for receipt of the written recommendation for prosecution, the case file that criminal offences are suspected and relevant documents transferred by the inspection-conducting authority for handling in accordance with the criminal procedure law.