Boosting the prevention and fight against corruption in audit activities, strengthening discipline in public service duties of civil servants, public employees and employees of the State Audit Office of Viet Nam (SAV), improving audit quality and the quality, efficiency of direction, administration and performance of the assigned tasks of SAV's subordinate units are among the purposes identified in the Program on inspection, examination and supervision of the prevention and fight against corruption in the performance of public service duties which has recently been signed for promulgation by Member of the Central Committee Party, Deputy State Auditor General in charge of SAV, Mr. Ngo Van Tuan.
Boosting inspection, examination and supervision to prevent and fight against corruption and negative phenomena within the State Audit Office of Viet Nam
The Program on inspection, examination and supervision of the prevention and fight against corruption in the performance of public service duties (Program) was promulgated to support SAV's Auditor General in leading and directing the organization’s compliance with the Law on State Audit, Law on Cadres and Civil servants, Law on Public Employees, Law on Anti-corruption and related laws, the State and SAV's standards and regulations in the performance of assigned tasks.
The Program requires that the inspection, examination and supervision activities must comply with the law, ensure the accuracy, objectivity, publicity, democracy and timeliness and must not obstruct the ordinary operation of the units being inspected, examined and supervised, as well as the related organizations and individuals.
Additionally, the inspection, examination and supervision should contribute to improving audit quality and the efficiency of SAV's operation; preventing corruption within SAV; improving SAV's public service ethics and office culture; avoiding overlap and ensuring the close coordination among the inspection, examination and supervision activities with the Party's inspection and supervision activities and audit quality control.
The Program also clearly defines the key contents and tasks in inspection, examination and supervision. Accordingly, for inspection work, the inspection focuses on the dissemination and strict implementation of the Party's Resolutions, Directives and regulations on prevention and fight against corruption; Anti-Corruption Law; the direction of the General Secretary and Head of the Central Steering Committee for Anti-corruption; those of the Government, the Prime Minister, the dispatches, directives and directions of the Party Civil Affairs Committee, SAV's Auditor General.
Inspecting the transparency of the unit’s operations, its full compliance with the State's regulations on the management and use of the State budget; procurement, management and use of public property; capital construction investment, internal expenditures, the units' observance of legal and SAV provisions in performing assigned functions and tasks; the direction, administration and management of the audit team's activities; the supervision of the audit team, the implementation of the Regulation on organization and operation of the audit team; the compliance with SAV procedures and standards; the implementation of public transparency in the arrangement of titles and personnel of the audit team; compliance with laws, operating principles, standards, processes, regulations, professional methods, auditing practices and performance of assigned audit duties.
Concerning income and asset declaration, the inspection focuses on disseminating and thoroughly grasping the 2018 Law on Anti-corruption, Decree No. 130/2020/ND-CP; the organization of training, and guidance on the income and asset declaration of the obliged person in the unit; the implementation of declaring assets and income of organizations, units and individuals.
Regarding the settlement of complaints and denunciations, inspection work focuses on directing the settlement of complaints and denunciations about the activities of units and their civil servants; other complaints and recommendations of the audited entities should be under their settlement competence.
The inspection and supervision are carried out towards the unit's general operations and audit activities.
For the unit's general operation, inspection and supervision are carried out on the observance of the unit's internal rules and working regulations; abidance by the regime of training, emulation and commendation; management and use of funded financial resources and state assets; implementation of democracy regulations at grassroots level; construction and implementation of work plans; organization, grasp and education of political ideology within the unit.
For audit activities, the major focus is on directing and operating the audit team's activities, such as the performance of assigned audit tasks; level of compliance with working discipline and ethics, the culture of behavior in performing tasks; compliance with the law, operating principles, standards, processes, regulations, professional methods and audit professional methods; compliance with the Regulation on organization and operation of the audit team, the State auditors' Code of Conduct and other relevant documents on professional ethical standards of the State Auditor; abidance by the directions and conclusions of the Head of the Audit Team.
The program also determines the time and time limit for inspection and supervision, which is defined to be from January 1 every year to the time of inspection, examination and supervision and the implementation time starting from the fourth quarter of 2022.
SAV's Auditor General assigns the State Audit Inspectorate to establish inspection teams and submit the list to the Auditor General for consideration and decision. The inspection and examination teams are responsible for formulating plans and submitting them to the Auditor General for approval before implementation.
SAV's subordinate units develop their own inspection and supervision programs based on SAV's Program on inspection, harmonizing with the characteristics and situation of the units. At the same time, these units should organize the inspection and supervision following the proposed program and report the results to the State Audit Inspectorate before December 15 each year to synthesize and report the results to the Auditor General as required./.