Law on State Audit No. 81/2015/QH13

LAW

ảoState Auditc

_____

On the basis of the Constitution of the Socialist Republic of Vietnam;

The National Assembly promulgates the State Audit Law.issued on November 15, 2016

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Law stipulates the functions, tasks, powers, organization, and activities of the State Audit Office; the tasks and powers of the Chief State Auditor; the tasks and powers of State Auditors; the powers and responsibilities of agencies, organizations, and individuals related to state audit activities.

Article 2. Applicability

1. State Audit Office.

2. Agencies and organizations managing and using public finances and state assets.

3. Other agencies, organizations, and individuals related to state audit activities.

Article 3. Explanation of Terms

In this Law, the following terms shall be understood as follows:

1. The State Audit Report is a document established and published by the State Audit Office after each audit to evaluate, confirm, conclude, and recommend on the audited contents. The State Audit Report is signed by the Chief State Auditor or a person authorized by the Chief State Auditor.

3. Auditee is an agency or organization managing and using public finances and state assets.

4. The audit file of the audit includes documents collected, classified, used, established, stored, and managed according to regulations by the State Audit Office.

5. The audit activity of the State Audit Office involves evaluating and confirming the accuracy and truthfulness of public financial information, state assets, or financial reports related to the management and use of public finances and state assets; compliance with laws and effectiveness in the management and use of public finances and state assets.

6. Specialized State Audit Office is a unit under the State Audit Office, conducting audits on central auditees and performing tasks assigned by the Chief State Auditor.

7. Regional State Audit Office is a unit under the State Audit Office, conducting audits on local auditees and performing tasks assigned by the Chief State Auditor.

8. State Auditor is a civil servant appointed by the Chief State Auditor to the State Auditor rank to perform audit tasks.

9. State Auditor Rank represents the level of capability and professional expertise of State Auditors, including the ranks: Auditor, Senior Auditor, and Senior-Level Auditor.

10. Public Finance includes: state budget; national reserves; non-budget state funds; finance of state agencies, people's armed forces units, public service organizations, public service providers, political organizations, political-social organizations, social-political occupational organizations, social organizations, social occupational organizations using state funds and reserves; state capital in enterprises; public debt.

11. State Assets include: land; water resources; mineral resources; marine and airspace resources; other natural resources; state assets at state agencies, people's armed forces units, public service organizations, political organizations, political-social organizations, social-political occupational organizations, social organizations; state assets entrusted to enterprises for management and use; state reserve assets; infrastructure assets serving public interests and other assets invested in and managed by the state belonging to the entire people and represented and uniformly managed by the state.

Article 4. Objects of State Audit

The objects of State Audit are the management and use of public finance and public assets, and activities related to the management and use of public finance and public assets of audited entities.

Article 5. Principles of State Audit Operations

1. Independence and adherence only to the law.

2. Honesty, impartiality, transparency, and clarity.

Article 6. Standards for State Audit

1. State audit standards are regulations and guidelines on requirements, principles, procedures, and handling relationships arising during audit activities that state auditors must comply with when conducting audits; they serve as a basis for assessing the quality of audits and professional ethics of state auditors.

2. The Chief State Auditor establishes and promulgates the system of state audit standards in accordance with the Law on Enacting Legal Normative Documents.

Article 7. Legal Value of Audit Reports

1. State Audit reports, after issuance and publication, have mandatory value for audited entities regarding violations in the management and use of public finance and public assets.

2. State Audit reports serve as grounds for:

a) The National Assembly to use during the process of reviewing, deciding, and supervising the implementation of long-term and annual socio-economic development goals, indices, policies, and basic tasks of the country; national target program investment policies, important national projects; fundamental financial and monetary policies; tax regulations, amendments, or abolitions; decisions on revenue distribution and expenditure responsibilities between central and local budgets; national debt safety limits, public debt, government debt; state budget estimates and central budget allocations; approval of state budget final accounts;

b) The Government, state management agencies, and other state organizations to use in their management, operation, and execution of duties and powers;

c) People's Councils to use during the process of reviewing and deciding on local budget estimates and allocations; approving local budget final accounts; supervising the management and use of public finance and public assets and executing their duties and powers;

d) Audited entities to exercise their right to appeal.

Article 8. Prohibited Acts

1. Strictly prohibited are the following acts against the State Audit, State Auditors, and State Audit Collaborators:

a) Harassing, causing difficulties, or inconveniencing audited entities;

b) Illegally interfering with the normal operations of the audited entity;

c) Giving, receiving, or brokering bribes;

d) Reporting false or incomplete audit results;

đ) Exploiting positions or powers for personal gain;

e) Disclosing state secrets or the professional confidentiality of the audited entity;

g) Disclosing information about the situation and results of audits not yet officially published;

a) Refusing to provide information or documents required for the audit according to the request of the State Audit and State Auditors;

b) Obstructing the work of the State Audit and State Auditors;

c) Reporting false, dishonest, incomplete, untimely, or insufficiently impartial information related to the State Audit;

d) Bribing State Auditors and State Audit Collaborators;

đ) Concealing violations of laws concerning public finance and public assets;

3. Strictly prohibited are all agencies, organizations, and individuals from illegally intervening in the audit activities, results of the State Audit and State Auditors, and State Audit Collaborators.

Chapter II

FUNCTIONS, DUTIES, POWERS AND ORGANIZATION

 OF STATE AUDIT

Section 1

 FUNCTIONS, DUTIES AND POWERS

 OF STATE AUDIT

Article 9. Functions of the State Audit Agency

The State Audit Agency has the function of evaluating, confirming, concluding, and recommending regarding the management and use of public finances and state assets.

Article 10. Tasks of the State Audit Agency

1. Decide on the annual audit plan and report to the National Assembly before implementation.

2. Organize the implementation of the annual audit plan and carry out audit tasks at the request of the National Assembly, the Standing Committee of the National Assembly,

4. Present the State Audit Agency's opinions for the National Assembly to consider and decide on the state budget estimate, allocation of the central budget, investment policy for national target programs and important projects, and approval of the state budget settlement.

5. Participate with National Assembly agencies and the Government in reviewing the state budget estimate, central budget allocation plan, state budget estimate adjustment plan, budget allocation plan for national target programs and important projects decided by the National Assembly, and state budget settlement.

7. Participate with National Assembly agencies, the Government, and agencies authorized to submit draft laws and ordinances when required in drafting and examining draft laws and ordinances.

9. Explain the audit results to the National Assembly and its agencies as prescribed by law.

10. Organize the public disclosure of audit reports, summaries of annual audit results, and reports on the implementation of audit conclusions and recommendations according to Article 50 and Article 51 of this Law and other relevant legal provisions.

11. Organize the monitoring and inspection of the implementation of audit conclusions and recommendations.

12. Transfer case files to investigative agencies, the People's Procuracy, and other state agencies with authority to examine and handle cases involving criminal offenses and violations of law discovered through audit activities.

13. Manage audit files; keep confidential accounting documents, data, and information about the audited entity as prescribed by law.

14. Implement international cooperation in the field of state auditing.

15. Organize and manage scientific research, training, development, and human resource management for the State Audit Agency.

16. Organize examinations, issue, revoke, and manage State Auditor certificates.

17. Organize information dissemination, propaganda, popularization, and legal education on state auditing.

18. Develop and submit to the Standing Committee of the National Assembly for issuance the Strategy for Developing the State Audit Agency.

19. Carry out other tasks as prescribed by law.

Article 11. Powers of the State Audit Agency

1. Submit draft laws, draft ordinances, draft resolutions to the National Assembly and the Standing Committee of the National Assembly in accordance with the provisions of the law.

3. Require audited units to implement conclusions and recommendations of the State Audit Agency regarding errors in financial reports and violations of laws; recommend measures to address weaknesses in unit operations discovered by the State Audit Agency.

4. Recommend agencies and persons with authority to require audited units to fully and promptly implement audit conclusions and recommendations regarding errors in financial reports and violations of laws; propose legal actions against cases where such conclusions and recommendations are not implemented or are not fully and promptly carried out.

5. Recommend agencies and persons with authority to handle violations of laws by agencies, organizations, and individuals identified through audit activities.

7. Request expert appraisal when necessary.

8. Entrust or hire auditing firms to conduct audits of agencies and organizations managing and using public finances and assets; the State Audit Agency is responsible for the accuracy of data, documents, and audit conclusions and recommendations made by auditing firms.

9. Recommend the National Assembly, the Standing Committee of the National Assembly, and the Government,

Section 2

SYSTEM OF THE STATE AUDIT AGENCY

Article 12. Chief State Auditor

1. The Chief State Auditor is the head of the State Audit Agency, accountable to the National Assembly and the Standing Committee of the National Assembly for the organization and operation of the State Audit Agency.

2. The Chief State Auditor is elected, relieved, and removed from office by the National Assembly upon the proposal of the Standing Committee of the National Assembly.

3. The term of office of the Chief State Auditor is five years, corresponding to the term of the National Assembly. The Chief State Auditor may be re-elected but not more than two consecutive terms.

Article 13. Responsibilities of the Chief State Auditor

1. Lead and direct the State Audit Agency to perform tasks and powers stipulated in Articles 10 and 11 of this Law.

2. Present annual consolidated audit report and work report to the National Assembly; during periods when the National Assembly is not in session, report to the Standing Committee of the National Assembly; respond to questions from National Assembly deputies before the National Assembly or the Standing Committee of the National Assembly.

3. Be accountable under the law for the content of audit reports of the State Audit Agency.

5. Define functions, tasks, powers, and organizational structure of subordinate units of the State Audit Agency.

6. Submit to the Standing Committee of the National Assembly for decision on staffing and establishment, merger, and dissolution of subordinate units of the State Audit Agency.

7. Implement measures to ensure independence and quality in the State Audit Agency's audit activities.

8. Resolve complaints and denunciations related to the State Audit Agency's audit activities.

9. Perform other tasks as prescribed by law.

Article 14. Powers of the State Audit Office

1. Issuing audit decisions.

2. Being invited to attend plenary sessions of the National Assembly, sessions of the Standing Committee of the National Assembly, and sessions of the Government on issues related to auditing.

3. Issuing normative legal documents in accordance with the Law on Enacting Normative Legal Documents.

4. Recommending the Minister, Head of a ministry-level agency, Head of a government agency, other central agencies, Chairperson of the People's Committee of provinces and centrally-administered cities, and immediate superior heads of audited units to handle according to their authority the actions of organizations, entities, or individuals obstructing the activities of the State Audit Office; providing false information or documents to the State Audit Office; failing to implement or implementing inadequately and untimely the conclusions and recommendations of the State Audit Office. In cases where the conclusions and recommendations of the State Audit Office are not resolved or resolved inadequately, the Chief State Auditor shall recommend the competent authority to examine and handle in accordance with the law.

5. Deciding on audits upon requests from agencies and organizations specified in Clause 3, Article 10 of this Law.

6. Deciding on sealing documents, checking accounts of audited units or relevant individuals.

7. Proposing the Standing Committee of the National Assembly to appoint, dismiss, or remove Deputy Chief State Auditors.

Article 15. Deputy Chief State Auditor

1. The Deputy Chief State Auditor assists the Chief State Auditor in performing tasks assigned by the Chief State Auditor and is responsible to the Chief State Auditor for the assigned tasks. When the Chief State Auditor is absent, a Deputy Chief State Auditor appointed by the Chief State Auditor shall lead and direct the work of the State Audit Office on behalf of the Chief State Auditor.

2. The Deputy Chief State Auditor is appointed, dismissed, or removed by the Standing Committee of the National Assembly upon recommendation of the Chief State Auditor.

3. The term of appointment of the Deputy Chief State Auditor is five years.

Article 16. Organization of the State Audit Office

1. The State Audit Office is organized and managed centrally and uniformly comprising the State Audit Office Office, units under the management structure, specialized State Audit Offices, regional State Audit Offices, and public service units. The State Audit Office Office, regional State Audit Offices, and public service units have separate bank accounts and seals.

2. The Standing Committee of the National Assembly decides on the number of subordinate units of the State Audit Office based on the proposal of the Chief State Auditor.

Article 17. Audit Director, Deputy Audit Director

1. The Audit Director is the head of a specialized State Audit Office or a regional State Audit Office.

2. The Deputy Audit Director assists the Audit Director, performs tasks assigned by the Audit Director, and is responsible to the Audit Director for the assigned tasks.

3. The Audit Director and Deputy Audit Director must be Senior Auditors or above.

4. The Chief State Auditor appoints, dismisses, or removes Audit Directors and Deputy Audit Directors.

5. The duties, powers, and responsibilities of the Audit Director and Deputy Audit Director are stipulated by the Chief State Auditor.

Section 3

STATE AUDIT COUNCIL

Article 18. Establishment and Dissolution of the State Audit Council

1. The State Audit Council shall be established when necessary to advise the State Auditor General in reviewing important audit reports; assist the State Auditor General in re-examining audit reports according to the recommendations of the audited units, and handle complaints about audit reports.

2. The State Auditor General decides on the establishment of the State Audit Council, its members, and its operational regulations. The State Audit Council shall be chaired by a Deputy State Auditor General. Depending on specific cases, the State Auditor General may invite experts not belonging to the State Audit Office to participate in the Council.

3. The State Audit Council shall dissolve itself upon completion of its tasks.

Article 19. Principles of Operation of the State Audit Council

1. Operate under a collective system.

2. Decide by majority vote, with minority opinions being preserved and reported to the State Auditor General.

3. Minutes and documents of the State Audit Council shall be kept and stored in the audit files of the State Audit Office.

Chapter III

STATE AUDITORS

AND ASSOCIATE AUDITORS OF THE STATE AUDITOR GENERAL

Article 20. Ranks of State Auditors

1. State Auditors include the following ranks:

a) Auditor;

b) Senior Auditor;

c) Principal Auditor.

2. The State Auditor General decides on the appointment and removal of State Auditor ranks.

Article 21. Common Standards for State Auditors

State Auditors must meet the standards of civil servants as prescribed by laws on cadres and civil servants, and the following standards:

1. Good moral character, sense of responsibility, honesty, integrity, and impartiality;

2. Hold a bachelor's degree or higher in auditing, accounting, finance, banking, economics, law, or another related field directly relevant to auditing activities;

3. Have at least five consecutive years of work experience in their field of training or have at least three years of auditing practice at the State Audit Office, excluding probationary periods.

4. Hold a State Auditor certificate.

Article 22. Responsibilities of State Auditors

1. Perform audit tasks and be responsible for the execution of assigned audit tasks; provide evaluations, confirmations, conclusions, and recommendations on the audited contents.

2. Adhere to laws, operational principles, standards, procedures, and auditing practices of the State Audit Office and other relevant regulations of the State Auditor General.

3. Be accountable under the law for audit evidence, evaluations, confirmations, conclusions, and recommendations.

4. Collect audit evidence, record, and retain working documents of State Auditors as stipulated by the State Auditor General.

5. Maintain confidentiality of information and documents obtained during the audit process.

6. Present the State Auditor card when performing audit tasks.

7. Continuously study and train to enhance professional knowledge, skills, and ethical conduct; implement annual knowledge update programs as prescribed by the State Auditor General.

8. Report promptly and fully to the person who decided to establish the audit team when there are situations specified in Article 28 of this Law and other circumstances that affect the independence of State Auditors.

Article 23. Appointment Standards for the Auditor Rank

1. Meet the common standards for State Auditors as stipulated in Article 21 of this Law.

2. Understand the Party's policies and state laws on state auditing; possess knowledge of state administration and economic-social management.

3. Understand the auditing procedures and standards of the State Audit Office.

4. Pass the Auditor rank examination.

Article 24. Criteria for appointment to the rank of Chief Auditor

1. Proficiently grasp and apply legal provisions on state audit.

2. Possess the ability to propose and advise on the development strategy of the industry, long-term, medium-term audit plans, and have the capacity for summarizing, researching theoretical and practical auditing issues; capable of establishing state audit standards and recommending amendments and supplements to state audit standards.

3. Understand international auditing practices and standards.

4. Have at least five years of experience in the Auditor rank or eight years in an equivalent rank.

5. Pass the examination for the Chief Auditor rank.

Article 25. Criteria for appointment to the rank of Senior Auditor

1. Proficiently grasp and be able to direct the application of procedures, standards, specialized methods and techniques in various auditing fields to auditing activities.

2. Possess the ability to lead scientific research topics at the ministry level or national level in the field of state audit.

3. Have at least five years of experience in the Chief Auditor rank or eight years in an equivalent rank.

4. Pass the examination for the Senior Auditor rank.

Article 26. State Auditor Card

1. The State Auditor Card is issued by the State Auditor General to state auditors for use when performing auditing tasks.

2. The State Auditor General stipulates the model and management and usage regulations for the State Auditor Card.

Article 27. Dismissal of State Auditors

1. State auditors may be dismissed in the following cases:

a) Retirement, resignation, or transfer to another profession;

b) Due to health reasons, family circumstances, or other reasons that make it impossible to fulfill assigned tasks.

2. State auditors shall be dismissed in the following cases:

a) Being convicted by a court judgment that has taken legal effect;

b) Violating the provisions of Clause 1, Article 8 of this Law;

c) Violating the ethical standards of state auditors;

d) Failing to complete assigned tasks at the appointed rank;

đ) Evidence shows that an individual appointed to the state auditor rank engaged in cheating in examinations or in the appointment dossier.

Article 28. Situations Where Individuals Cannot Be Appointed as Members of Audit Teams

1. Purchasing shares, contributing capital, or having economic interests with the entity being audited.

2. Having previously held managerial, executive, board member, chief accountant, or accounting supervisor positions at the entity being audited during the fiscal years under audit.

3. Within at least five years from the date of ceasing to hold managerial, executive, board member, chief accountant, or accounting supervisor positions at the entity being audited.

4. Having familial relationships such as father, mother, adoptive father, adoptive mother, father-in-law, mother-in-law, brother-in-law, sister-in-law, brother, sister, son, daughter, wife, or husband with the head, chief accountant, or accounting supervisor of the entity being audited.

Article 29. State Audit Collaborators

1. State audit may utilize collaborators who are experts, scientists, and managers both domestically and internationally through contracts to perform tasks. Funds for using collaborators are allocated within the annual operating budget of state audit.

2. State Audit Collaborators have the following rights and obligations:

a) To exercise rights and fulfill obligations according to the contract;

b) Comply with legal provisions on state audit;

c) Bear responsibility before state audit and the law for the results of task performance.

3. The State Auditor General specifies in detail the use of state audit collaborators.

Chapter IV

STATE AUDIT ACTIVITIES

Section 1

AUDIT DECISION

Article 30. Basis for Issuing an Audit Decision

The State Auditor General shall issue an audit decision when there is one of the following bases:

1. The annual audit plan of the State Audit Office;

2. Requests from the National Assembly, the Standing Committee of the National Assembly,

Article 31. Audit Decision

1. An audit decision includes the following main contents:

a) Legal basis for conducting the audit;

c) Objectives, content, scope of the audit;

d) Time and location of the audit;

d) Location of the audit, audit period;

đ) Head of the Audit Team and members of the Audit Team.

2. The audit decision must be sent to the audited entity and members of the Audit Team no later than three working days and must be announced no later than fifteen days from the date of signing, except in cases of emergency audits.

3. During the implementation of the audit, if it is necessary to change the content, scope, location, period of the audit, and members of the Audit Team, the State Auditor General must decide in writing and send it to the audited entity and members of the Audit Team within the time limit stipulated in Clause 2 of this Article.

Article 32. Content of Audit

1. The content of the audit includes:

a) Financial audit is the audit to assess and confirm the accuracy and truthfulness of financial information and financial reports of the audited entity;

b) Compliance audit is the audit to evaluate and confirm compliance with laws, internal regulations, and rules that the audited entity must follow;

c) Operational audit is the audit to evaluate the economy, effectiveness, and efficiency in managing and using public finance and assets.

2. Based on the requirements of each audit, the State Auditor General decides the content of each audit.

Article 33. Audit of Budget Settlement Reports

1. The audit of budget settlement reports at all levels is carried out before the National Assembly, People's Councils approve the budget settlement. The audit of budget settlement reports at the local level after the People's Council approves the budget settlement is conducted according to the decision of the State Auditor General.

2. In cases where the audit has been completed but the budget settlement report has not yet been approved by the National Assembly, People's Councils, within their duties and powers, the State Audit Office must continue to clarify issues requested by the National Assembly, People's Councils to present to the National Assembly, People's Councils at the time decided by the National Assembly, People's Councils.

Section 2

AUDIT PERIOD AND LOCATION

Article 34. Audit Period

1. The audit period is calculated from the date of announcing the audit decision to the end of the audit at the audited entity.

2. The duration of an audit does not exceed sixty days, except in cases provided for in Clause 3 of this Article. In complex cases requiring an extension of the audit period, the State Auditor General may extend it once, with the extended period not exceeding thirty days.

3. For audits to evaluate the economy, effectiveness, and efficiency in managing and using public finance and assets on a national scale, the State Auditor General will specifically determine the audit period.

Article 35. Audit Location

1. The audit shall be conducted at the audited entity, the State Audit Office headquarters, or another location determined by the Chief State Auditor.

2. In cases where the audit is conducted outside the audited entity's headquarters, the audited entity is responsible for transferring files and documents in accordance with the regulations of the Chief State Auditor.

Section 3

AUDIT TEAM

Article 36. Establishment and Dissolution of Audit Teams

1. Audit teams are established to perform the audit tasks of the State Audit Office. The Chief State Auditor decides on the establishment of audit teams based on proposals from the Head of the State Audit Office’s specialized departments or regional departments. Depending on the scale of the audit, the audit team may have audit groups.

2. An audit team dissolves itself upon completion of its audit mission but remains responsible for evaluations, confirmations, conclusions, and recommendations in the audit report.

Article 37. Composition of Audit Teams

1. Team Leader.

2. Deputy Team Leaders.

3. Group Leaders, if the audit team has audit groups.

4. Members.

Article 38. Standards for Team Leaders, Deputy Team Leaders, and Group Leaders

1. Standards for Team Leaders and Deputy Team Leaders:

a) Possess sufficient professional qualifications, leadership capabilities, and relevant work experience;

b) Be a Senior Auditor holding a position of Deputy Department Head or higher, or an Auditor holding a position of Department Head or higher.

2. Standards for Group Leaders:

a) Possess sufficient professional qualifications, leadership capabilities, and relevant work experience;

b) Be a Senior Auditor or an Auditor holding a position of Deputy Department Head or higher.

Article 39. Duties, Authorities, and Responsibilities of the Team Leader

1. The duties of the Team Leader include:

a) Organizing the implementation of audit tasks according to the audit decision;

b) Approving audit minutes of audit groups; preparing the audit report; reporting and explaining the audit results to the Head of the State Audit Office and jointly reporting and explaining those results to the Chief State Auditor; organizing the announcement of audit results approved by the Chief State Auditor to the audited entity; signing the audit report;

c) Managing audit team members in accordance with the regulations of the Chief State Auditor;

d) Reporting periodically or urgently to the Head of the State Audit Office on the progress of the audit plan, the situation, and the results of audit activities.

2. The authorities of the Team Leader include:

a) Requesting the audited entity to provide necessary information and documents and explain issues related to the audit content; requesting inventory checks and account reconciliations of the audited entity related to the audit content;

c) Proposing the Head of the State Audit Office to request the Chief State Auditor to decide on checking accounts of the audited entity or related individuals at credit institutions or National Treasury according to the law; sealing documents of the audited entity when there are violations of the law or actions to modify, move, hide, or destroy documents related to the audit content;

d) Requesting Deputy Team Leaders, Group Leaders, and other members of the audit team to report audit results; when there are differing opinions within the audit team regarding the audit results, the Team Leader has the authority to make decisions and is responsible for those decisions, while also reporting the differing opinions to the Head of the State Audit Office;

đ) Reserving in writing their opinion different from the evaluations, confirmations, conclusions, and recommendations in the audit report;

e) Reporting to the Head of the State Audit Office to propose the Chief State Auditor to request competent authorities to handle violations of the law by the audited entity;

3. The responsibilities of the Team Leader include:

a) Being accountable to the Head of the State Audit Office for the activities of the audit team;

b) Being accountable under the law for the accuracy, honesty, and objectivity of evaluations, confirmations, conclusions, and recommendations in the audit report;

c) Being jointly liable for violations of the law by audit team members during audit activities; being responsible for decisions and temporary suspension of duties for members of the audit team from Group Leaders downwards.

Article 40. Duties, powers, and responsibilities of the Deputy Head of the Audit Team

The Deputy Head of the Audit Team assists the Head of the Audit Team in performing tasks assigned by the Head of the Audit Team and is responsible to the Head of the Audit Team for the assigned tasks.

Article 41. Duties, powers, and responsibilities of the Head of the Audit Group

1. The Head of the Audit Group shall perform the following duties:

a) Organize the implementation of audits according to the approved audit plan;

b) Compile the results of the audit, prepare and sign the audit report of the Audit Group;

c) Manage members of the Audit Group in accordance with the regulations of the State Auditor General.

2. The Head of the Audit Group shall have the following powers:

a) Require the audited unit to provide complete and timely information and documents necessary and explain issues related to the audit content;

c) Report and recommend measures to address misconduct of Audit Group members for the Head of the Audit Team to consider and handle within their authority or to recommend relevant agencies or individuals with authority to handle according to the law;

d) Request the Head of the Audit Team to clarify reasons for changing assessments, confirmations, conclusions, and recommendations in the audit report and audit report;

đ) Reserve in writing their opinion different from the assessment, confirmation, conclusion, and recommendation in the audit report and audit report;

e) Request the Head of the Audit Team to temporarily suspend the duties of Audit Group members when there are signs of violation as stipulated in Clause 1, Article 8 of this Law;

3. The Head of the Audit Group shall have the following responsibilities:

a) Be responsible to the Head of the Audit Team for the activities of the Audit Team;

b) Be responsible under the law for the accuracy, honesty, and objectivity of the assessment, confirmation, conclusion, and recommendation in the Audit Group's audit report;

c) Explain issues related to the Audit Group's work upon request of the Head of the Audit Team or agencies, organizations, or individuals with authority;

d) Bear joint responsibility for violations of the law in the audit activities of Audit Group members.

Article 42. Duties of the Member of the Audit Team who is a State Auditor

1. The Member of the Audit Team who is a State Auditor shall perform the following duties:

a) Comply with assignments and report on the results of audit tasks to the Head of the Audit Team and the Head of the Audit Group;

b) When conducting audits, must comply with the law; adhere to auditing principles, standards, procedures, and regulations of the State Auditor General;

c) Collect and evaluate audit evidence; record the audit journal and working documents of the State Auditor; retain and preserve audit files in accordance with the law;

d) Comply with directives and conclusions of the Team Leader of the Audit Team and the Head of the Audit Team;

đ) Comply with the disciplinary rules of the Audit Group and Audit Team as prescribed by the State Auditor General.

2. The Member of the Audit Team who is a State Auditor shall have the following powers:

a) When performing audits, the State Auditor has the right to act independently and only follow the law;

c) Use information and documents of cooperating State Auditors; review documents related to the audited unit's operations; collect, protect other documents and evidence; review the operation process of the audited unit;

d) Reserve in writing their opinion on the audit results within the assigned scope and report to the Head of the Audit Team and the Head of the Audit Group; if there is disagreement, report to the Chief Auditor; if the Chief Auditor does not agree, report to the State Auditor General;

đ) Request the Head of the Audit Team and the Head of the Audit Group to clarify reasons for changing their assessments, confirmations, conclusions, and recommendations in the audit report and audit report;

e) Request the Head of the Audit Team and the Head of the Audit Group to require the audited unit to explain issues related to the audit; request the invitation of experts or cooperating State Auditors when necessary;

g) Be guaranteed the necessary conditions and means to conduct audits.

Article 43. Duties and Responsibilities of Non-State Auditor Members of the Audit Team

1. Non-State Auditor members of the Audit Team include:

a) Civil servants and officials of the State Audit Agency;

b) Collaborators of the State Audit Agency.

2. The duties and responsibilities of Non-State Auditor members of the Audit Team are as follows:

a) Carry out tasks assigned by the Head of the Audit Team or the Head of the Audit Group;

b) Adhere to laws, standards, procedures, and professional methods of auditing of the State Audit Agency;

c) Be accountable to the Head of the Audit Team or the Head of the Audit Group for the tasks assigned.

Section 4

AUDIT PROCEDURE

Article 44. Steps of the Auditing Process

1. Preparation for audit.

2. Conducting the audit.

3. Preparing and submitting the audit report.

4. Monitor and inspect the implementation of audit conclusions and recommendations.

Article 45. Preparation for Auditing

1. Surveying and collecting information on the internal control system, financial situation, and other relevant information about the audited entity.

2. Evaluating the internal control system and the collected information about the audited entity to determine the objectives, contents, scope, and appropriate methods of the audit.

3. Drafting the audit plan.

Article 46. Conducting Audits

1. The Audit Team must conduct audits in accordance with the audit decision.

Article 47. Drafting and Submitting Audit Reports

1. Within thirty days from the end date of the audit at the audited entity, the State Audit Agency shall be responsible for completing the draft audit report and sending it to the audited entity for comments.

2. Within ten days from the date of receipt of the draft audit report, the audited entity must submit its comments in writing to the State Audit Agency; if the audited entity does not provide comments beyond this period, it will be deemed to agree with the draft audit report.

3. The audit report shall be sent by the State Audit Agency to the audited entity and relevant agencies as prescribed by the General State Audit Agency within forty-five days from the end date of the audit at the audited entity; in special cases, this period may be extended, but not exceeding sixty days from the end date of the audit at the audited entity.

Article 48. Drafting and Submitting Audit Reports on the Settlement of the State Budget and the Summary Report of the Annual Audit Results of the State Audit Agency

1. The audit report on the settlement of the state budget shall be prepared in accordance with Clauses 1, 2, and 3 of Article 47 of this Law.

2. The summary report of the annual audit results of the State Audit Agency shall be prepared based on the audit report on the settlement of the state budget and the summary of the audit results during the year of the State Audit Agency.

3. The State Audit Agency shall be responsible for submitting the audit report on the settlement of the state budget and the summary report of the annual audit results to the National Assembly, Standing Committee of the National Assembly, National Ethnic Council, and relevant Committees of the National Assembly no later than sixteen months after the end of the fiscal year, and simultaneously send

1. The State Audit Organization must develop plans and organize inspections of audited entities to ensure full and timely implementation of audit conclusions and recommendations issued by the State Audit Organization.

2. Inspections of the implementation of audit conclusions and recommendations shall be carried out in the following forms:

a) Requesting the audited entity to submit a written report on the implementation of audit conclusions and recommendations;

b) Organizing inspections of the implementation of audit conclusions and recommendations at audited entities and related agencies, organizations, and units.

3. The State Audit Organization has the responsibility to prepare and submit reports on the implementation of audit conclusions and recommendations. The submission of such reports shall be conducted in accordance with the provisions of Clause 3, Article 48 of this Law.

Section 5

PUBLIC DISCLOSURE OF AUDIT RESULTS AND IMPLEMENTATION OF AUDIT CONCLUSIONS AND RECOMMENDATIONS

IMPLEMENTATION OF AUDIT CONCLUSIONS AND RECOMMENDATIONS

Article 50. Public Disclosure of Audit Reports

1. Audit reports, after issuance, shall be publicly disclosed, except for contents classified as state secrets under the law.

2. The Chief State Auditor organizes public disclosure of audit reports through one or more of the following methods:

a) Press conferences;

b) Publication in the Official Gazette and mass media;

c) Publishing on the electronic information website and publications of the State Audit Organization;

d) Posting at the headquarters of the audited entity.

Article 51. Public Disclosure of Annual Audit Result Reports and Implementation of Audit Conclusions and Recommendations Reports

1. Annual audit result reports and reports on the implementation of audit conclusions and recommendations of the State Audit Organization, after being reported to the National Assembly, shall be publicly disclosed in accordance with the law.

2. The method of public disclosure shall be implemented in accordance with points a, b, and c of Clause 2, Article 50 of this Law.

Chapter 6

AUDIT FILES

Article 52. Audit Files

1. Documentation from each audit must be compiled into an audit file.

2. The Chief State Auditor shall specify detailed regulations regarding audit files.

3. Audit files must be archived within twelve months from the date of issuance of the audit report.

4. The minimum retention period for audit files is ten years, unless otherwise decided by competent state authorities.

Article 53. Preservation and Utilization of Audit Files

1. Audit files must be fully preserved, safely, and confidentially.

2. Audit files may only be utilized in the following cases:

a) When requested by the People's Court, the People's Procuracy, investigative agencies, and other relevant agencies as prescribed by law;

b) When required for appraisal, quality control of audits; resolution of complaints about audit reports, appeals, and denunciations; planning for subsequent audits, and other requirements as decided by the Chief State Auditor.

Article 54. Destruction of Audit Files

1. Audit files that have exceeded their retention period, if not decided by competent state authorities, shall be destroyed according to the decision of the Chief State Auditor.

2. The Chief State Auditor decides to establish a Committee to destroy audit files that have exceeded their retention period. The Committee for destroying audit files must conduct an inventory, compile a list of audit files to be destroyed, and prepare a record of the destruction of audit files that have exceeded their retention period.

3. The destruction of audit files shall be carried out in accordance with the law.

Chapter V

RIGHTS AND OBLIGATIONS OF THE AUDITED ENTITIES

Article 55. Audited Entities

1. Ministries, ministerial-level agencies, agencies under the Government, and other central state agencies.

2. Agencies entrusted with the task of collecting and disbursing state budgets at all levels.

3. People's Councils, People's Committees at all levels, and other state agencies at local levels.

4. Units under the people's armed forces.

5. Units managing and using national reserves; non-budgetary state financial funds.

6. Political organizations, political-social organizations, occupational-political-social organizations, social organizations, and occupational-social organizations using state funds or treasuries.

7. Publicly funded institutions.

8. Organizations managing national assets.

9. Project Management Boards with state budget funding or derived from the state budget.

10. Enterprises where the state holds over 50% of the charter capital. For enterprises where the state holds 50% or less of the charter capital, when necessary, the Chief State Auditor decides on selecting audit objectives, criteria, content, and methods suitable for the circumstances.

11. Units receiving state subsidies or price supports, units with state-guaranteed debts that are not state-managed or state-owned assets. These units may hire auditing firms to conduct audits; auditing firms must perform audits in accordance with state audit standards and procedures and submit audit reports to the State Audit Organization.

12. Agencies entrusted with managing and utilizing public debt.

Article 56. Rights of the audited entity

1. Request the Audit Team to present the audit decision, and the State Auditor to present the State Auditor card.

2. Refuse to provide information and documents unrelated to the audit content; request replacement of members of the Audit Team when there is evidence that such member is not honest or impartial during their duties or falls under the circumstances prohibited from being a member of the Audit Team as stipulated in Article 28 of this Law.

3. Provide written explanations on issues raised in the draft audit report if deemed inappropriate.

6. Request the State Audit Office to compensate for losses caused to the audited entity according to the provisions of the law.

7. To exercise other rights as prescribed by law.

Article 57. Obligations of the audited entity

1. Comply with audit decisions.

2. Prepare and submit timely and complete financial reports, reports on implementation status, final accounts of capital, project management; revenue and expenditure plans; reports on budget compliance and final accounts to the State Audit Office as required.

3. Provide timely and complete information and documents necessary for the audit as requested by the State Audit Office and State Auditors, and bear legal responsibility for the accuracy, honesty, and objectivity of the provided information and documents.

4. Fully and promptly respond to and explain issues related to the audit content as requested by the Audit Team and State Auditors.

5. Sign the audit record.

6. Fully and promptly implement the conclusions and recommendations of the State Audit Office regarding public finance management and use, public asset management; take measures to address weaknesses in its operations based on the conclusions and recommendations of the State Audit Office; report in writing to the State Audit Office on the implementation of those conclusions and recommendations.

Article 58. Responsibility for submitting financial reports, final accounts reports, and budget estimates of audited entities

1. At the end of the fiscal year, primary budget units of the central government, People's Committees of provinces and centrally-administered cities, and audited entities shall be responsible for submitting financial reports, final accounts reports, and next year’s budget estimates to the State Audit Office.

2. The Ministry of Finance and provincial and centrally-administered city Departments of Finance shall submit reports on the implementation of the current year’s budget estimates to the State Audit Office.

3. The Chief State Auditor shall specify the time frame.

Chapter VI

ENSURING THE OPERATIONS OF THE STATE AUDIT AGENCY

Article 59. Operating funds and facilities of the State Audit Office

1. The State ensures operating funds and facilities for the State Audit Office in accordance with the law. The operating budget of the State Audit Office is prepared by the State Audit Office and submitted to the Government for consolidation and submission to the National Assembly for approval.

2. Management, allocation, and utilization of the operating funds of the State Audit Office shall be carried out in accordance with the laws on state budget.

Article 60. Staffing of the State Audit Agency

The staffing of the State Audit Agency shall be decided by the Standing Committee of the National Assembly upon the proposal of the Chief State Auditor.

Article 61. Investment for Modernizing the Activities of the State Audit Agency

The State shall have policies to invest in developing material infrastructure, information technology, and other means to ensure the organization and operation of the State Audit Agency, meeting international integration requirements.

Article 62. Treatment for Officials and Civil Servants of the State Audit Agency

The salary, allowances, uniforms, and preferential treatment for officials and civil servants of the State Audit Agency shall be regulated by the Standing Committee of the National Assembly.

Chapter VII

RESPONSIBILITIES OF ORGANIZATIONS, ORGANIZATIONS, AND INDIVIDUALS TOWARDS

STATE AUDIT ACTIVITIES

Article 63. The National Assembly and the State Audit Agency

1. The National Assembly, the Standing Committee of the National Assembly, the Ethnic Council, the Committees of the National Assembly, the Delegation of National Assembly Members, and National Assembly deputies shall supervise the activities of the State Audit Agency within their functions, tasks, and authorities as prescribed by law.

2. The Chief State Auditor shall report on the audit results and the work report of the State Audit Agency to the National Assembly and the Standing Committee of the National Assembly; provide reports, explanations, materials, research, and answers to recommendations requested by the Ethnic Council, the Committees of the National Assembly, the Delegation of National Assembly Members, and National Assembly deputies; answer questions from National Assembly deputies before the National Assembly or the Standing Committee of the National Assembly.

Within their tasks and authorities, the Government and ministries, ministerial-level agencies shall cooperate with the State Audit Agency in organizing and conducting state audits; implement, urge, and direct relevant agencies to implement and report on the implementation of audit conclusions and recommendations of the State Audit Agency.

Article 65. Responsibilities of Investigative Agencies and People's Procuracy

Investigative agencies and People's Procuracy shall be responsible for accepting and handling cases with signs of criminal offenses discovered and recommended by the State Audit Agency according to their jurisdiction.

Article 66. Responsibilities of the People's Council

The People's Council shall supervise the implementation of audit conclusions and recommendations of the State Audit Agency at the local level.

Article 67. Responsibilities of the People's Committee

1. Implement and direct local agencies to provide complete and timely information and materials to serve the auditing activities of the State Audit Agency.

2. Implement and direct local agencies to fully and promptly report on the implementation of audit conclusions and recommendations of the State Audit Agency.

Article 68. Responsibilities of Organizations, Organizations, and Individuals Related to State Auditing Activities

1. Organizations, organizations, and individuals related to state auditing activities shall be responsible for providing complete, accurate, and timely information and materials as required by the State Audit Agency and State Auditors, and bear legal responsibility for the accuracy, truthfulness, and objectivity of the provided information and materials.

3. The Ministry of Finance, the Ministry of Planning and Investment, other government agencies, provincial People's Committees, and municipal People's Committees directly under the central government shall be responsible for providing complete and timely information and materials to serve the State Audit Agency in performing its tasks as stipulated in Clause 4 of Article 10 of this Law.

PETITION, ACCUSATION, AND VIOLATION HANDLING IN AUDITING ACTIVITIES

STATE AUDITING

1. Complaints and handling of complaints within the State Audit Organization shall be carried out in accordance with the provisions of the law on complaints.

2. Complaints and handling of complaints related to audited entities:

a) During the audit process, the audited entity has the right to complain to the State Auditor General regarding the actions of the Head of the Audit Team, the Head of the Audit Group, and members of the Audit Team if there is evidence that such actions are illegal and cause damage to the rights and legitimate interests of the entity;

b) Within thirty days from the date of receipt of the audit report, the audited entity has the right to complain to the State Auditor General regarding the assessment, confirmation, conclusion, and recommendations in the audit report if there is evidence that the audit results are illegal and cause damage to the rights and legitimate interests of the entity;

c) The procedures for handling complaints during the audit process shall be implemented in accordance with the provisions of the Law on Complaints;

d) The rights and obligations of the complainant, the respondent, the complaint handler, lawyers, legal assistants, enforcement of decisions resolving complaints with legal effect, and prohibited actions shall be carried out in accordance with the provisions of the Law on Complaints.

Article 70. Reporting and Handling Reports on State Audit Activities

The reporting and handling of reports on state audit activities shall be carried out in accordance with the provisions of the law on reporting.

Article 71. Handling Violations

Organizations, individuals committing acts in violation of the law on state audit shall be subject to handling according to the provisions of the law depending on the nature and degree of the violation.

Chapter IX

IMPLEMENTING PROVISIONS

Article 72. Effective Date

1. This Law takes effect from January 1, 2016. Audits of enterprises in which the State holds more than 50% of the charter capital already included in the audit plan for 2015 shall continue until completion of the audit plan.

2. The State Audit Law No. 37/2005/QH11 ceases to be effective from the date this Law comes into force.

3. From the date this Law takes effect, primary, intermediate, and senior investigators who have been appointed according to the Forest Protection Organization Law No. 23/2004/PL-UBTVQH11, which has been amended and supplemented by Law No. 30/2006/PL-UBTVQH11 and Law No. 09/2009/PL-UBTVQH12, shall continue to hold their positions until the end of their term.

The Standing Committee of the National Assembly and the State Auditor General shall provide detailed regulations for the provisions assigned in this Law.

This Law was passed by the Thirteenth National Assembly of the Socialist Republic of Vietnam at its ninth session on June 24, 2015./.