Strengthen discipline and improve professional ethics of the state auditors

16/06/2020
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Discipline and professional ethics are the decisive factors for the sustainable development of all organizations and agencies; For the State Audit, discipline and professional ethics are more important to decide the credibility, effectiveness, efficiency of audit activities. Auditing is a profession with a deep professionalism and high ethical and communicative culture. Therefore, the goal of the SAV is an ongoing effort to build a team of Auditors "fair - integrity - professionalism - bright mind".

Discipline and professional ethics are the decisive factors for the sustainable development of all organizations and agencies; For the State Audit, discipline and professional ethics are more important to decide the credibility, effectiveness, efficiency of audit activities. Auditing is a profession with a deep professionalism and high ethical and communicative culture. Therefore, the goal of the SAV is an ongoing effort to build a team of Auditors "fair - integrity - professionalism - bright mind".


Over 25 years of development, the State Audit has become an effective tool of the State in inspecting and supervising the management and use of public finance and assets; contribute to thrift practice, anti-corruption, preventloss and waste; detect and prevent violations of law; improve the efficiency of using national resources; establish order and discipline, ensure transparency in financial and economic management.

From a government agency, theSAV has become a constitutional agency, operating independently and only obeying the law; The role and position of the SAV is increasingly enhanced in the political system as well as in the region and the world. The tasks set for the SAV are increasingly heavy and enormous, requiring the SAV to continue efforts and innovation to improve the quality of audit activities. The contingent of cadres, civil servants, officials and employees of the SAV should constantly improve their professional qualifications, strengthen discipline and professional ethics.

In recent years, the State Auditor General has issued a number of guiding documents, synchronously implementing many solutions to strengthen discipline and discipline in performing tasks and responsibilities of officials and public employees, officials and employees across the industry, improving the quality of operations of their affiliated units, actively contributing to the implementation of political tasks of the industry.

The SAV organized a study and thoroughly grasped the Party's Resolution on "Strengthening the Party's construction and adjustment; prevent and reverse the decline in political ideology, morality, lifestyle, the manifestations of "self-evolution", "self-transformation" internally "; Directive 05-CT / TW of May 15, 2016 of the Politburo on promoting learning and following Ho Chi Minh's ideology, morality and style; Decision No. 02/2016 / QD-KTNN dated July 15, 2016 of the State Auditor General on promulgating the State Audit Standards System, especially the State Audit Standard No. 30, the Code of Ethics and Directive of the State Auditor General on enhancing discipline and public service activities and improving audit quality; strictly abide by the provisions of the SAV Law, the Law on Cadres and Civil Servants, Provisions on the conduct of the conduct of state auditors, the Regulation on Organization and Operation of the SAV, other provisions of the industry and the legal documents related to discipline, administrative discipline, office culture, public service ethics ....

First of all, promoting the role and responsibility of heads of units in the management and employment of civil servants, officials and employees within the decentralized scope; arrange and arrange members of audit teams and audit teams to be impartial, objective, public, democratic and derive from practical work requirements. At the same time, be exemplary and strictly obey the lines, guidelines and policies of the Party, laws of the State and direction of superiors; organize and direct the activities of the unit in accordance with its functions, tasks, powers and quality and within the assigned time limit; manage and employ civil servants, officials and employees within the decentralized scope; arrange and arrange members of audit teams and audit teams to be impartial, objective, public, democratic and derive from practical work requirements.

Promoting the role and responsibilities of the unit heads in examining, supervising and urging the performance of tasks by public servants, employees and employees under their management; detect and promptly and strictly handle violating public employees, auditors, public employees and employees; take full responsibility for managing civil servants, public employees and employees of their units before the State Auditor General, especially public servants and auditors during the performance of audits, concurrently joint liability if there is a breach.

On the other hand, tighten discipline and discipline; strengthen the management, supervision and quality control in the implementation of the Code of Ethics, behavioral culture and strictly handle violations in the performance of official duties, especially audit activities. Heads of units are accountable to the State Auditor General for directing, managing and controlling the quality of operations at each quality control level (Team leader, team leader, auditor and General Department). , inspection of official duties, supervision of the activities of audit teams under their management or assigned; stick to the approved audit plan, organize the implementation of the audit schedule, objectives, focus and content in the spirit of renewing the audit activities.

At the same time, attaching the responsibilities of heads of units and audit delegations in directing and improving the quality of the planning of audits and approving detailed audit plans at audited units; in cases where the audit team needs to verify and collate data, the heads and heads of audit teams must clearly identify and approve contents, subjects, auditors and time for performing the collation. while being responsible to the State Auditor General for the management and control of audit quality; perform individual accountability if mistakes, negativity and harassment happen to the operations of the audit team.

Strengthening the political and ideological education, focusing on directing and creating drastic changes in the awareness of observance of internal rules, discipline, administrative discipline and raising the sense of responsibility, professional ethics and tasks. cadres and civil servants must not follow the law; encourage cadres, civil servants, public employees and employees to cultivate and cultivate morality, improve their sense of professional responsibility, self-study and raise their professional qualifications, political theory, capacity of management, direction, administration, organization of task implementation; promptly encourage, commend and reward individuals with achievements in performing the assigned tasks.

Focusing on self-organizing training and fostering in association with content, practical skills and appropriate subjects; thoroughly grasping the self-updating of new policies and regimes as well as strictly implementing the branch's regulations, regulations and rules to all civil servants, public employees and employees in the units' activities; promptly assess, classify, commend, commend, rectify, draw experience and strictly deal with collectives and individuals committing violations in performing assigned tasks.

Over the past 25 years, the SAV has built and developed a contingent of cadres, civil servants and public employees with strong political backgrounds, clear professional ethics, professional expertise, and professional steps, commensurate with requirements of the profession and meet the increasing requirements of functions, duties and expectations of the Party, National Assembly and people for the SAV. The team of state auditors is currently the largest asset of the SAV, a decisive factor in the quality, efficiency of audit activities as well as the reputation of the industry.

In order to continue improving the quality of the SAV's human resources worthy of the position recognized by the Party, the State and the people, the SAV continues to implement synchronous solutions to improve the comprehensive quality of SAV human resources on all three aspects of mind, body and mind with a clear explanation of the scientific basis, the need and solutions to ensure to meet all requirements and tasks in each period, in which focus developing a contingent of staff and auditors in a reasonable number, with a strong political background, pure and professional ethics, professional expertise, commensurate with standards international and meet new mission requirements.

 

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