Chương 9 Luật các tổ chức tín dụng 1997: Thanh tra ngân hàng, kiểm toán đối với các tổ chức tín dụng và hoạt động ngân hàng của các tổ chức khác

Chapter IX

BANK INSPECTION, AUDITING OF CREDIT INSTITUTIONS AND BANKING ACTIVITIES OF OTHER ORGANIZATIONS

Section 1. INSPECTION BY THE STATE BANK

Article 117.- Bank Inspectorate

Credit institutions and other organizations involved in banking activities shall be subject to the inspection by the Bank Inspectorate in accordance with the provisions of law.

Article 118.- Rights of the inspected organizations

When the Bank Inspectorate inspects, the inspected organization shall have the following rights:

1. To request the inspectors to produce the inspection decision, the inspector's card and to comply with the legislation on inspection;

2. To lodge complaints and denunciations or to initiate lawsuits to the competent State agency against the acts of inspectors or conclusion and decision of the Bank Inspectorate which they deem incorrect;

3. To demand compensation for damages caused by the Bank Inspectorate's acts or handling decisions in contravention of law.

Article 119.- Obligations of inspected organizations

When the Bank Inspectorate inspects, the inspected organization shall have the following obligations:

1. To respond to the request of the Bank Inspectorate concerning the inspection contents.

2. To abide by the handling decisions of the Banking Inspectorate.

Article 120.- Powers of the Bank Inspectorate

When inspecting, the Bank Inspectorate shall have the following powers:

1. To request the inspected subjects and related parties to provide materials, evidences and answer the questions related to the inspection contents;

2. To make an inspection report and recommendations on the handling measures;

3. To take measures to prevent and promptly handle violations in accordance with the provisions of law.

Article 121.- Responsibilities of the Bank Inspectorate

When inspecting, the Bank Inspectorate shall have the following responsibilities:

1. To produce the inspection decision and the inspector's card;

2. To comply with the inspection order and procedures, not to cause any troubles or hassles that may obstruct normal banking activities and damage the legitimate interests of credit institutions and other organizations involved in banking activities;

3. To report to the Governor of the State Bank on the inspection results and recommend handling measures;

4. To abide by law and take responsibility to the Governor of the State Bank and before law for the inspection conclusions and all of its acts and decisions.

Section 2. AUDITING

Article 122.- Auditing

1. Not later than 30 days before the end of the fiscal year, a credit institution shall have to choose an auditing organization that is not its internal auditing body to audit its operations. Such auditing organization must be approved by the State Bank.

2. In the course of auditing credit, the institution shall have to supply accurate and sufficient information requested by auditors in a timely manner.

3. The auditing of cooperative credit institutions shall be stipulated by the State Bank in compliance with the management requirements and operation scope of these institutions.

Article 123.- Responsibilities of the auditor

After auditing, the auditor shall have the responsibility:

1. To certify the accuracy, genuineness and lawfulness of accounting records and data and financial reports of credit institutions;

2. To comment and assess the observance of the financial and accounting policy and regulations by credit institutions;

3. To make recommendations to the audited credit institutions the problems detected in the course of auditing.

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