{"id":34262,"date":"2023-12-08T03:54:30","date_gmt":"2023-12-08T03:54:30","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tong-kiem-toan-nha-nuoc-auditor-general-la-ai-trach-nhiem-va-quyen-han.html"},"modified":"2023-12-23T20:56:20","modified_gmt":"2023-12-23T13:56:20","slug":"tong-kiem-toan-nha-nuoc-auditor-general-la-ai-trach-nhiem-va-quyen-han","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tong-kiem-toan-nha-nuoc-auditor-general-la-ai-trach-nhiem-va-quyen-han.html","title":{"rendered":"T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc (Auditor General) l\u00e0 ai? Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: mychaplaincy)<\/p>\n<\/div>\n<\/div>\n

T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0:\u00a0Auditor General.<\/b><\/p>\n

T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc <\/b>l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Qu\u1ed1c h\u1ed9i v\u00e0 \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

T\u1ed5ng Ki\u00ea\u0309m toa\u0301n nha\u0300 n\u01b0\u01a1\u0301c do Qu\u1ed1c h\u1ed9i b\u1ea7u, mi\u1ec5n nhi\u1ec7m v\u00e0 b\u00e3i nhi\u1ec7m theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i.<\/p>\n

Nhi\u1ec7m k\u00ec c\u1ee7a T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc l\u00e0 05 n\u0103m theo nhi\u1ec7m k\u00ec c\u1ee7a Qu\u1ed1c h\u1ed9i. T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea7u l\u1ea1i nh\u01b0ng kh\u00f4ng qu\u00e1 hai nhi\u1ec7m k\u00ec li\u00ean t\u1ee5c.<\/p>\n

Tr\u00e1ch nhi\u1ec7m c\u1ee7a T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/font><\/h3>\n

1. L\u00e3nh \u0111\u1ea1o v\u00e0 ch\u1ec9 \u0111\u1ea1o Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 v\u00e0 \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

2. Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n n\u0103m, b\u00e1o c\u00e1o c\u00f4ng t\u00e1c tr\u01b0\u1edbc Qu\u1ed1c h\u1ed9i; trong th\u1eddi gian Qu\u1ed1c h\u1ed9i kh\u00f4ng h\u1ecdp, b\u00e1o c\u00e1o tr\u01b0\u1edbc \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i; tr\u1ea3 l\u1eddi ch\u1ea5t v\u1ea5n c\u1ee7a \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i tr\u01b0\u1edbc Qu\u1ed1c h\u1ed9i ho\u1eb7c \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i.<\/p>\n

3. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 n\u1ed9i dung b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

4. Quy\u1ebft \u0111\u1ecbnh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u1ee5 th\u1ec3 \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng k\u1ec9 lu\u1eadt, k\u1ec9 c\u01b0\u01a1ng trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc; ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng, th\u1ef1c h\u00e0nh ti\u1ebft ki\u1ec7m, ch\u1ed1ng l\u00e3ng ph\u00ed v\u00e0 m\u1ecdi bi\u1ec3u hi\u1ec7n quan li\u00eau, h\u00e1ch d\u1ecbch, c\u1eeda quy\u1ec1n c\u1ee7a c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c thu\u1ed9c Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

5. Qui \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

6. Tr\u00ecnh \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh bi\u00ean ch\u1ebf v\u00e0 vi\u1ec7c th\u00e0nh l\u1eadp, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

7. Th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

8. Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

9. Th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Quy\u1ec1n h\u1ea1n c\u1ee7a T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/font><\/h3>\n

1. Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m to\u00e1n.<\/p>\n

2. \u0110\u01b0\u1ee3c m\u1eddi tham d\u1ef1 phi\u00ean h\u1ecdp to\u00e0n th\u1ec3 c\u1ee7a Qu\u1ed1c h\u1ed9i, phi\u00ean h\u1ecdp c\u1ee7a \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, phi\u00ean h\u1ecdp c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 v\u1ea5n \u0111\u1ec1 c\u00f3 li\u00ean quan.<\/p>\n

3. Ban h\u00e0nh v\u0103n b\u1ea3n qui ph\u1ea1m ph\u00e1p lu\u1eadt theo qui \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n qui ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n

4. Ki\u1ebfn ngh\u1ecb B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, c\u00e1c c\u01a1 quan kh\u00e1c \u1edf trung \u01b0\u01a1ng, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng, th\u1ee7 tr\u01b0\u1edfng c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n x\u1eed l\u00ed theo th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi c\u1ea3n tr\u1edf ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;\u00a0<\/p>\n

Cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u sai s\u1ef1 th\u1eadt cho Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc; kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi k\u1ebft lu\u1eadn, ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.\u00a0<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p k\u1ebft lu\u1eadn, ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u1eb7c gi\u1ea3i quy\u1ebft kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00ec T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc ki\u1ebfn ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, x\u1eed l\u00ed theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

5. Quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m to\u00e1n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c qui \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

6. Quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ni\u00eam phong t\u00e0i li\u1ec7u, ki\u1ec3m tra t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/p>\n

7. \u0110\u1ec1 ngh\u1ecb \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i b\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m, c\u00e1ch ch\u1ee9c \u0111\u1ed1i v\u1edbi Ph\u00f3 T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Lu\u1eadt Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc 2015)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc (ti\u1ebfng Anh: Auditor General) l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc. Theo \u0111\u00f3, t\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc c\u00f3 nh\u1eefng quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ea7n ch\u00fa \u00fd.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34262"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34262"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34262\/revisions"}],"predecessor-version":[{"id":67930,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34262\/revisions\/67930"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}