Resolution No. 1002/2006/NQ-UBTVQH11 on the tasks, powers, and specific criteria for each rank of state audit officers

RESOLUTION

Provisions on duties, powers, and specific criteria for each rank

State Auditor

_________________

THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY

Based on the Law on the Organization of the National Assembly;

Based on the Law on State Audit;

At the proposal of the State Auditor General,

RESOLVES

Article 1The title of State Auditor

1. Probationary State Auditor is a civil servant but has not yet completed five consecutive years of work in the specialized field they were trained in or three years of auditing practice at the State Audit Office, appointed by the State Auditor General to the probationary auditor rank, performing tasks to assist in auditing activities;

2. State Auditor is a civil servant with expertise in auditing practices, appointed by the State Auditor General to the auditor rank according to the provisions of the law, performing relatively complex auditing tasks;

3. Senior State Auditor is a civil servant with expertise in auditing practices, appointed by the State Auditor General to the senior auditor rank according to the provisions of the law, organizing the implementation of audit plans and performing complex auditing tasks;

4. Principal State Auditor is a civil servant with deep expertise in auditing practices, appointed by the Standing Committee of the National Assembly to the principal auditor rank upon the recommendation of the State Auditor General and according to the provisions of the law, implementing the development of annual audit programs, medium-term and long-term audit plans of the State Audit Office; guiding high-complexity audits involving multiple subjects across various fields.

Article 2Duties and Powers of Probationary State Auditors

1. Implementing duties, powers, and responsibilities as stipulated in Clause 2, Article 49 of the Law on State Audit;

2. Assisting in auditing practices during auditing activities;

3. Performing some simple auditing tasks.

Article 3. Criteria for Probationary State Auditors

Probationary State Auditors must meet the criteria for cadres and civil servants as prescribed by laws on cadres and civil servants and the following criteria:

1. Meeting the general criteria for state auditors as stipulated in Clauses 1, 2, and 4, Article 29 of the Law on State Audit;

2. Having basic knowledge about the state and laws;

3. Mastering the Law on State Audit and understanding the audit process, standards, and professional methods in the assigned auditing field; understanding the operational regulations of the Audit Team and Audit Group;

4. Holding a certificate of Probationary State Auditor;

5. Foreign language and computer skills at level B or equivalent.

Article 4. Duties and Powers of State Auditors

1. Implementing duties, powers, and responsibilities as prescribed by the Law on State Audit;

2. Participating in building the audit program and plan of the Audit Group and Audit Team;

3. Performing relatively complex auditing tasks; participating in drafting audit minutes and reports; checking the implementation of audit conclusions and recommendations in audit reports;

4. Participating in building professional documents in the assigned auditing field;

5. Guiding auditing practices for Probationary State Auditors.

Article 5. Criteria for State Auditors

State Auditors must meet the criteria for cadres and civil servants at the corresponding rank as prescribed by laws on cadres and civil servants and the following criteria:

1. Meeting the general criteria for state auditors as stipulated in Article 29 of the Law on State Audit;

2. Understanding the Party's policies, guidelines, and laws on State Audit; having knowledge about state management and socio-economic management;

3. Mastering legal provisions in the assigned auditing field;

4. Possessing skills in surveying, collecting, analyzing, and evaluating audit evidence;

5. Must hold a certificate for the specialist rank and the auditor rank;

6. Foreign language and computer skills at level B or equivalent;

7. Having at least five consecutive years of work in the specialized field they were trained in or at least three years of auditing practice at the State Audit Office.

Article 6. Duties and Powers of Senior State Auditors

1. Implementing duties, powers, and responsibilities as prescribed by the Law on State Audit;

2. Building detailed audit plans for the Audit Team and participating in building audit plans for the Audit Group;

3. Implementing audit plans within their assigned responsibility; performing complex auditing tasks; drafting audit minutes and reports;

4. Participating in reviewing audit reports or re-reviewing audit reports based on the suggestions of the audited unit; proposing measures to address audit report recommendations;

5. Participating in summarizing and evaluating audit work;

6. Participating in building professional documents in the assigned auditing field;

7. Participating in developing training and capacity-building content, programs, and materials for state auditors in the assigned auditing field;

8. Guiding auditing practices for auditors in lower ranks.

Article 7. Criteria for Senior State Auditors

Senior State Auditors must meet the criteria for cadres and civil servants at the corresponding rank as prescribed by laws on cadres and civil servants and the following criteria:

1. Mastering the Party's policies, guidelines, and state laws on state audit; understanding state management and socio-economic management; mastering the development direction of the State Audit Office;

2. Understanding the audit objects in the assigned auditing field; understanding the characteristics of some other audit objects;

3. Mastering and skillfully applying legal provisions on state audit in the assigned auditing field; understanding legal provisions in some other auditing fields;

4. Understanding international auditing practices and standards;

5. Having the ability to participate in developing industry strategies, long-term, medium-term, and annual audit plans; having the ability to analyze, evaluate, synthesize, and prepare audit reports;

6. Having the ability to lead research projects at the grassroots level or participate in research projects at the ministry or national level in the field of auditing.

7. Must hold a state management certificate for the specialized level of Chief Specialist and a certificate for the Auditor level of Chief Auditor;

8. Foreign language and computer proficiency at level B or equivalent;

9. Must have a minimum tenure of 7 years at the Auditor level or 9 years at an equivalent level.

Article 8. Duties and powers of Senior Auditors

1. Implementing duties, powers, and responsibilities as prescribed by the Law on State Audit;

2. When assigned, Senior Auditors shall perform the following duties and powers:

a) Lead the development of audit plans for audit teams;

b) Conduct complex audits involving multiple entities and fields; direct analysis, evaluation, and preparation of audit reports;

c) Lead the review of important audit reports or re-review audit reports based on recommendations from audited units and propose measures to address audit report recommendations;

d) Lead the summary and assessment of audit work;

e) Lead the research, development, revision, supplementation, and improvement of documents related to audit activities and auditing standards;

f) Develop content, programs, and compile training materials, participate in training and capacity building for state auditors;

3. Implement the application of scientific and technological progress in audit activities;

4. Provide guidance on auditing procedures for auditors at lower levels.

Article 9. Standards for Senior Auditors

Senior Auditors must meet the standards of officials and civil servants at an equivalent level as stipulated by laws on officials and civil servants, and the following standards:

1. Profound understanding of the Party's guidelines, policies, State laws, economic and social development goals in each period, and the ability to implement and apply them in state auditing activities; thorough knowledge of legal provisions on economic and social management related to audit fields;

2. Profound understanding of the characteristics of audit subjects in each field;

3. Profound understanding and the ability to direct the application of procedures, standards, and professional methods in audit fields to audit activities;

4. Knowledge of international auditing practices and standards and the ability to propose their application in the auditing activities of the State Audit Office;

5. The ability to develop industry development strategies, long-term, medium-term audit plans, and capabilities in summarizing and researching professional theory in auditing; the ability to develop auditing standards and propose revisions and supplements to auditing standards;

6. The ability to lead research projects on state auditing at the ministry or national level;

7. Hold a high-level political theory qualification or equivalent;

8. Must hold a state management certificate for the specialized level of Senior Specialist and a certificate for the Auditor level of Senior Auditor;

9. Foreign language and computer proficiency must be at level C or equivalent.

Article 10. Appointment and removal of auditor ranks

The appointment and removal of auditor ranks shall be carried out in accordance with the provisions of the law.

Article 11. Effectiveness

This Resolution takes effect from the date of publication in the Official Gazette./.