Chương I Nghị định 05/2019/NĐ-CP: Quy định chung

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree prescribes the internal audit carried out by state regulatory authorities, state-owned public service units and enterprises.

Article 2. Subjects of application

1. This Decree shall apply to the followings:

a) Ministries, Ministry-level bodies, Governmental agencies;

b) People’s Committees of centrally-affiliated cities and provinces;

c) State-owned public service units;

d) Enterprises;

dd) Organizations and individuals involved in internal audit.

2. Those subject to the internal audit required by specialized laws shall be governed by these laws. Issues that are not covered by specialized laws shall be subject to provisions laid down herein for the purpose of implementation of internal audit activities.

3. Internal audit of credit institutions shall be subject to the Law on Credit Institutions, law-guiding or other instructional documents issued by the State Bank.

4. Internal audit of the State Bank shall be subject to the Law on State Budget, law-guiding or other instructional documents issued by the State Bank.

Article 3. Definition

1. Internal auditor means a person performing tasks of internal audit at a unit.

2. Person in charge of internal audit means a person authorized by a competent authority to take charge of internal audit at a unit in accordance with laws or regulations of that unit.

3. Person related to an internal auditor means a natural parent, foster parent, parent-in-law of a spouse, natural child, adopted child or sibling-in-law of the internal auditor.

Article 4. Objectives of internal audit

By means of carrying out inspection, assessment and consulting activities, the internal audit may come up with assurances of independence and objectivity and recommendations about the followings:

1. The internal audit system of a unit must have been established and operated in an appropriate manner in order to prevent, detect and handle risks to which the unit may be exposed.

2. Management and risk management processes of a unit must ensure efficiency and high performance.

3. Operational and strategic objectives, plans and missions must have been fulfilled.

Article 5. Fundamental principles of internal audit

1. Independence: An internal auditor shall not be charged with performing tasks subject to internal audit. A unit must ensure that the internal audit is not affected by any interference whilst performing tasks of reporting and assessment.

2. Objectivity: An internal audit must ensure objectivity, accuracy, reliability and equality during the process of performing internal audit tasks.

3. Complying with laws and being held legally liable for internal audit activities.

Article 6. Requirements for assuring compliance with fundamental principles of internal audit

1. Internal auditor must have a fair, unbiased and unprejudiced view.  Internal auditor shall have rights and obligations to report on issues that may affect his/her independence and objectivity in relation to assigned internal audit tasks.

2. Internal auditor must ensure independence and objectivity. In case where the independence or objectivity is affected or is likely to be affected, the internal auditor must inform the immediate supervisory superior or report to one of those persons referred to in clause 4 of Article 12 herein or the person authorized by one of those persons specified in clause 4 of Article 12 herein.

3. Upon carrying out internal audit, a unit must implement the following regulations in order to ensure the independence and objectivity, prevent inequality, prejudice and conflict of interests:

a) Internal auditors shall not be allowed to carry out the internal audit of internal regulations, policies, procedures or processes that they assume the main responsibility for formulation thereof;

b) Internal auditors shall not be involved in conflicts of rights and economic interests with audited units or divisions; internal auditors shall not be entitled to carry out the internal audit of units or divisions that are managed by their related persons;  

c) Internal auditors shall not be allowed to get involved in auditing activities and divisions under their assigned duties and authority within the maximum period of 3 years from the date of grant of the decision on exclusion from these activities or tasks of management of these divisions;  

d) Units must implement inspection measures in order to ensure independence and objectivity of the internal audit immediately in the process of performing the internal audit at audited units and divisions, and at the stage of preparing and submitting audit reports;

dd) Scope, cycle and methods of audit and audit processes must be determined to ensure that audit results duly reflect the reality of audited matters;

e) Audit recordings contained in internal audit reports must be discreetly analyzed based on collected data and information to ensure objectivity. 

Article 7. Moral principles of internal auditors

1. In the process of performing auditing and consulting tasks, internal auditors must ensure conformity with and maintenance of the least moral principles of internal auditors as follows:

a) Truthfulness: Internal auditor must perform their professional tasks in an honest and discreet manner and a high sense of responsibility; comply with provisions of laws and declare necessary information according to requirements of laws and professional requirements of internal auditors; shall be prohibited from participating in illegal acts or other acts causing harm to the prestige of the audit profession and units;

b) Objectivity: Internal auditors must ultimately express their professional objectivity with respect to the collection, assessment and exchange of information about audited activities and processes.   Internal auditors may give unbiased comments on all of related circumstances and must not be affected or controlled by personal interests or any person while making their judgement and conclusion;

c) Professional capabilities and discretion: Internal auditors must apply their internal audit knowledge, skills and professional experience. They must also act in a discreet manner and in conformity with professional and technical standards in force;

d) Confidentiality: Internal auditors must respect values and ownership of provided information and shall be banned from revealing such information without permission from competent authorities, except in case disclosure of such information falls into their duties or conform to requirements laid down by laws;

dd) Professional manner: Internal auditors must comply with laws and relevant regulations, must be prevented from performing any act that may reduce their professional prestige.

2. Persons in charge of internal audit activities must, in addition to assurance of conformance to professional moral principles specified in clause 1 of this Article, implement monitoring, assessment and management measures in order to ensure that internal auditors comply with professional moral principles of internal auditors.

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