1.1.4. The powers of the State Auditor.As well as the duties and powers of the State Auditor in the different countries as stipulated in the law is different. The most common powers are: ● Request the audited unit provides explanation on the issues relevant to the audit activities; ● Coordinate with agencies, held in the collection of documents, evidence; ● Recommendations with the competent bodies in the work: -Handling units, organizations, individuals violating the law on budget, financial, and accounting; -Handle the Organization, the staff interrupt the audit work or providing false information; -Is responsible for drafting, amending, enacted, supplement the text of the law on financial-economic management, accounting and auditing.In addition to these General points in the tasks and powers, subject to the provisions in the laws of each country, State Auditors in each country has the following duties and powers, for example, the Court of appeals of France had the right to a trial as a judge for the individual, the Organization violating legislation on accounting and finance , the budget. 1.1.5. the operating principle of the State Auditor.To make good the functions, duties and powers of the audit, the State needs to adhere to certain principles in certain activities.The basic operating principle of State Audit: ● Comply with the law, standard and audit process has been the law admit; ● Ensure the independence of a relative: the not an organization, individuals would be allowed to intervene in a way contrary to the law on State Audit activities; ● Ensure the integrity, objectivity and preserving State secrets, secrets of the units, the audited organization; ● Do not obstruct activity and the intervention in Executive, management of the audited unit; ● Ensure the effectiveness of the audit activities.
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