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DECISION OF PRIME MINISTER
Regarding to promulgation of charter on organization and operation of the State Audit of Viet Nam.
PRIME MINISTER
Pursuant to the law on Governmental Organization dated 30 September 1992.
Pursuant to the Decree No. 70/CP dated 11 July 1994 of the Government on establishment of the Sate Audit of Viet Nam (the SAV)
In accordance with the proposal from the Auditor General and Minister – Head of Governmental Department for Personnel and Organization.
DECIDED
Article 1: To promulgate charter on Organization and operation of the SAV attached with this decision.
Article 2: The Auditor General shall be responsible for the organizing of the implementation of this Charter.
Article 3 : This decision shall be of full force from the date of promulgation. The Auditor General, Ministers of Ministries, Heads of Ministerial-equal offices, Heads of offices under Government, Chairmen of cities and provincial peoples’ committees under the central management shall be responsible for the implementation of this Decision.
Prime Minister
Signed and Sealed
VO VAN KIET
On organization and operation of the State Audit of Viet Nam (promulgated in accordance with Decision No.61/TTg of Prime Minister dated 24 January 1995).
Article 1: The State Audit of Viet Nam (the SAV) assists the Prime Minister in exercising function of examining, certifying correctness and compliance with applicable laws or regulations of accounting documents and figures and financial statements of administrative authorities, non-profit entities, State owned enterprises, peoples’ associations and social organizations which use resources granted by the Government.
Article 2: The SAV conducts audits of accounting documents and figures, budgetary financial Statements of provinces and Centrally –managed Cities before they are submitted to Peoples’ Council, of national Budgetary Statement made by Government before it is presented to the National Assembly, of financial Statement of Ministries, equally – Ministerial Authorities, Organs under management of the Government, the National Assembly, all levels of Peoples’ Court, Peoples; organs of Control, public non-profit units, peoples’ associations and social organizations who use government funds; of financial Statements of programs, projects, works or constructions which the Government and/or State-owned enterprises invested in according to the annual audit plan approved by Prime Minister and unforeseen tasks additionally assigned by the Prime Minister or competent authorities.
Article 3: In implementing its duties, the SAV solely observes the Laws, Regulations or other legal forms governing audit procedures including Regulations on professional methodology, Decree No. 70 dated 11/7/1994 on establishment of SAV and this charter in order to ensure accuracy, objectiveness, probity of audits undertaken.
Article 4: The SAV shall have duties as follows:
1. To make annual program, and to submit to Prime Minister for approval in which audit objectives, targets and the contents are clearly specified.
2. To deploy the implementation of such program or plan which are approved by Prime Minister and unforeseen tasks requested by Prime Minister or competent authorities; to report the results of audits to the Prime Minister and to provide other state authorities with the results of audits as allowed to do so by the Government’s Regulations. To make periodical report on implementation of audits of programs or plans.
3. To make comments, assessments and certificates on compliance with applicable financial and accounting policies, correctness, probity, regularity of accounting documents and figures, financial statements which have been audited by the SAV and to bear full responsibilities before the Laws for such comments, assessments and certifications.
4. Through conducting audits, to make recommendations to audited entities for correcting errors, irregularities in order to re-organize management of financial and accounting practice; to bring significant violations of state enacted financial and accounting policies to competent authorities for disciplinary treatment; to give advice to Prime Minister for amendment and improvement of financial management mechanism which are considered to be necessary by the SAV.
5. To give advice to Ministry of Finance in its developing and enactment of auditing procedures, standards and methodologies.
6. To make archive of records, documents resulting from its audit works and to keep audited entities or clients’ accounting documents, books, figures and activities in secret in line with Regulations on such matters of the Government.
To make use and management of organization structure, staff and material resources of the whole SAV's system, to hold training and fostering courses on profession for the auditors and other staff.
Article 5: During engagement of its audit tasks, the SAV shall have the mandate conferred on it as follows:
1. The SAV shall conform solely to the Laws or Regulations, professional methods stipulated by competent government authorities.
2. The SAV shall have a right of requesting auditees to submit financial statements to it and to provide it with information and documents which are considered necessary for its execution of audits.
3. The SAV shall be empowered to ask State authorities, peoples’ associations, social organizations and citizens for help or support in exercising its tasks.
4. The SAV shall be entitled whenever necessary to ask for outside specialized examination or consultancy.
5. The SAV shall be authorized to bring any cases of hindrance or bottleneck and misleading information caused and provided by any individuals or auditees during process of its audit to the competent legal bodies for legal proceedings.
6. The SAV shall have power of prosecuting any bodies or organizations, persons who violate the accounting-financial policies regulated by the Government for disciplinary treatment.
7. The SAV shall be allowed to provide authorized legal bodies with audit documents or reports at their in-writing requests. The above-said authorized competent legal bodies mentioned in items 5& 6 are responsible to inform the SAV of their decision in earliest duration counting from the date of receiving the SAV’s submission for treatment.
8. Whenever needed, the SAV shall be permitted to ask for services of independent auditing firms or auditors to take part in conducting its audit, but it has to bear full responsibility for their figures, documents and conclusion resulted from their taking part in conducting the SAV’s audit tasks.
The SAV shall be responsible for its organization as a whole and its auditors’ violations of Laws and Regulations and for outcomes that badly affect the auditees caused by its organization as a whole and/or its auditors.
Article 6: The organizational structure that is established to assist the Auditor General in discharging his functions and duties includes:
1. National Budget Audit Department
2. Project and Investment Audit Department
3. State-owned Enterprises Audit Department.
4. Security Defense and Specialized Department.
5. Administrative Department.
Specializing Department from 1 – 4 and Administrative one are equal to departmental level (directly under ministerial level).
In process of its operation, in important areas and counties to be regarded necessary, the Auditor General shall, on the advice of Minister- Head of Government for Personnel and Organization, take decision on establishment of Regional State Audit Departments directly under management of the SAV.
Article 7: The SAV is headed by the Auditor General. To assist him in charge of each filed is/are Deputy Auditor General(s) or Vice Auditor General(s). All of them are appointed and dismissed by the Prime Minister of the Government.
The Auditor General is fully responsible before the Prime Minister for his whole office’ activities. His Vice or Deputy Auditor General(s) do the same before him for duties or tasks assigned by him to them.
Article 8: The Specializing Audit Department of the SAV assist the Auditor General in conducting audits of accounting records, documents and figures of auditees whose business activities are going on the same specializing industries whose name used to call that of such a Department. Each of Specializing Audit Department also is headed by a Chief Auditor (the Head of the Department). He is also supported by Vice Chief Auditor(s) (Vice Head of Department). All of such Chief and Assistant Chief Auditors appointed and dismissed, if necessary, by the Auditor General.
Article 9: Administrative Department is assigned to help the Auditor General in developing annual audit plan or program, in observing and summarizing audit activities done by the whole organization and in personnel and training, legislation, administrative procedures, financial–accounting tasks for retaining organization’s operation, facilities and supportive works and in deploying international cooperation of the SAV. To share the head of Administrative Department’s duties there is (are) Vice Head(s) of the Department. All of them including the Head of the Department are appointed and dismissed, if necessary, by the Auditor General.
Article 10: The functions, duties and specified organizational structure of above-mentioned Departments including administrative one are prescribed and formed by the auditor General.
Article 11: Financial resource for the SAV’s operation is granted from National Budget, Staff of the SAV is under Government’s management. The Auditor General is responsible in outlining and developing his office’s staff and financial estimates and submitting them to the Prime Minister for approval.
Article 12: Whenever necessary, the SAV shall be entitled to set up the Board of Auditors. Such a Board shall make consultancy or advises to the Auditor General in examining audit reports which are considered to be much important or so complicated and in re-examining audit reports which are being complained about.
The establishment of the Board, its members and working procedure are set up and appointed by Auditors’ decision. If it is necessary in his mind, the Auditor General may invite outside auditors or specialists to take seats in the Board.
When the case is determined and finalized the Board then will be disbanded.
Article 13: The Board shall work in collective principle. Its final conclusion is reached by majority voting, but minority voting is also noted down and brought to the Auditor General’s attention. All the members of the Board’s opinions or comments must be written down on Minutes of conferences or discussions of the Board. All documents relating examinations of the Board must be carefully kept in compliance with government regulations on such matters.
Article 14: As to special auditees concerning national secret and security, the Auditor General, by himself, shall direct the conducting of their audits and appoints selected members of the Board.
Article 15: The State auditors are government officers who are assigned auditing tasks as stipulated by the Laws and Regulations on such matters.
In implementing his/her auditing tasks the State Auditors only conform to Laws and Professional Methods set by the Government and he/she by himself/herself bears the responsibility before the Laws for his/her comments, conclusions and recommendations.
In exercising his/her tasks, the auditors must wear name plate and present auditor card as prescribed by Prime Minister.
Article 16: The State Auditors shall have rights as follows:
1. They are entitled to enjoy mandate aforesaid in items 1,2,3,4,5,6 of the Article 5 in this Chapter in his/her implementing auditing tasks.
2. To ask the Auditor General to submit to competent authorities for suspension of activities or actions which, in his/her consideration, have caused or will cause losses of national resources or hinder the SAV’s auditing business.
3. They are entitled to enjoy benefits appropriate to assigned tasks as regulated by the Government.
Article 17: In any case needed, the SAV may use outside collaborations, auditors of independent firms, home and international specialists in contractual manner of providing services.
Article 18: The SAV should reply on following bases when taking audit decisions:
The annual audit programs or plans which are already approved by the Prime Minister.
Unforeseen audit tasks given by the Prime Minister or requested by competent state authorities for conducting audits of designated auditees within its mandate.
Article 19: Audit decisions are made by the Auditor General. In audit decisions, the content, scope, objective, duration of audit undertaken, auditor team or auditors who conduct the audit should be clearly specified. During implementing audit tasks whenever considered to be necessary, the addition to the audit content, extension to duration of audit, replacement of the Head of audit team or its member(s), or suspension of audit may be made by the Auditor General’s decision in writing form. A copy of such decision shall concurrently be sent to involved auditee(s).
Article 20: Each audit should be conducted by following set-up order:
- Firstly, preparation is made.
- Then, the implementation of audit is exercised.
- Lastly, finalization and making audit opinions and reports are done.
Audit team and auditors engaged in conducting audit shall observe audit sequence, steps, principles or rules, standards and professional methods that are regulated and being in force by the Government.
Article 21: In process of conducting audit, the Auditor General shall promptly direct audit teams or auditors, answer timely the requests submitted to him by audit teams or auditors, follow up the responses of audit teams or auditors’ conclusions or recommendations.
Article 22: In exercising audit tasks, audit teams or auditors shall have duties and mandate as follows:
- Audit team is responsible for arrangement and directing its members in execution of audit task specified in audit decision.
- Audit team or auditor is allowed to enjoy the mandate prescribed in the Article 16 of this Charter.
- Audit team or auditor should make report on the result of audits conducted, comments, conclusions, recommendations on contents audited and is responsible for its or his/her given opinions. The Head of audit team or auditor should sign his/her signature on audit report. Audit reports must be pre-signed for certification and sealed by the Auditor General or his authorized person before their issuance.
Article 23: The members and the Head of Audit team should jointly be responsible for implementing their assigned audit tasks. In case of dispute between auditor’s opinion and the Head’s conclusion, such auditor’s opinion is clung and reported to the Auditor General for final decision.
Article 24: On receipt of the Head of Audit Team or Auditor’s conclusions or requests, the Auditor General should timely consider and determine for the answer within his authority, on matters out of his mandate and responsibility, the Auditor General should report to the Prime Minister for settlements and final decision.
Article 25: The State Audit of Viet Nam, its auditors and collaborators who have good achievements in conducting their audit tasks shall be rewarded or praised according to the stipulations by the Government on such matters.
In procedure of rewarding the Auditor General shall present his submission to the Prime Minister for the praise or decoration made by him to the SAV, its departments, auditors and collaborators who have enough-good and effective results of audit work.
Article 26: Auditors those who are in their execution of audits violate the laws, audit rules and abuse his position or designation and mandate conferred on them for the sake of individual motives and such actions bring about transgressions to legitimate rights and entrusts of all kinds of organizations, individuals shall be, to the extent equal to their mistake, punished and if the mistakes counsel by them result in serious outcome, they may be brought to criminal court for trial.
If any organizations, individuals who cause obstacles or bottle-necks to the auditors during his conducting assigned tasks or who accompany auditor in violation of Laws, audit rules shall be, to the extent equal to their mistakes, punished in form of disciplinary measures, administrative fines or criminal responsibilities.
Article 27: This charter shall be in full force on date of its promulgation. The Auditor General shall be responsible for organizing its implementation.
Prime Minister
(Signed and Sealed)
VO VAN KIET
