KIM TON NH NC CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc

QUY NH CHUN MC KIM TON NH NC S 30

B QUY TC O C NGH NGHIP
(Ban hnh km theo Quyt nh s 02/2016/Q-KTNN
ngy 15 thng 7 nm 2016 ca Tng Kim ton nh nc)

GII THIU CHUNG

Khi nim v c s ca chun mc
1. Chun mc ny quy nh ton din v cc nguyn tc hng dn o c
v quy tc ng x ca kim ton vin nh nc. S c lp, quyn hn v
trch nhim ca Kim ton nh nc t ra yu cu cao v o c i vi
Kim ton nh nc, kim ton vin nh nc v cc nhn s khc tham
gia vo hot ng kim ton ca Kim ton nh nc. Nhng quy nh v
o c ngh nghip ca kim ton vin nh nc c xy dng ph hp
vi nhng quy nh, yu cu chung v o c ca cng chc nh nc v
c th ngh nghip kim ton.
2. Vic xy dng v ban hnh B quy tc o c ngh nghip p dng cho
cc kim ton vin nh nc l mt yu cu quan trng, l iu kin m
bo cho Kim ton nh nc hot ng ng chc nng, nhim v.
3. B quy tc o c ngh nghip c xy dng trn c s Tuyn b Lima
v hng dn cc nguyn tc kim ton, b quy tc o c ca T chc
quc t cc c quan kim ton ti cao (INTOSAI), cc chun mc khc ca
INTOSAI; c im, yu cu qun l cn b, cng chc, cng v v hot
ng kim ton ti Vit Nam; nhng quy nh v o c ngh nghip
ng vai tr quan trng trong vic nh hng cho cc chun mc kim
ton khc trong h thng chun mc kim ton nh nc.
4. Hnh vi o c ca kim ton vin nh nc l mt trong nhng iu kin
quan trng m bo uy tn ca Kim ton nh nc. Bt k s vi phm
no v t cch o c ngh nghip hay bt k mt thi c x cha tha
ng no trong cuc sng c nhn ca kim ton vin nh nc cng nh
hng tiu cc n tnh lim chnh, cht lng v hiu lc ca hot ng
kim ton; nh hng n uy tn v nng lc v tin cy ca Kim ton
nh nc. V vy, vic chp nhn v p dng nhng quy nh v o c
i vi cc kim ton vin nh nc s lm tng uy tn v tin cy ca
Kim ton nh nc, kim ton vin nh nc v hot ng kim ton ca
Kim ton nh nc.
5. Kim ton vin nh nc c trch nhim tng cng, cng c uy tn v
tin cy ca c quan Kim ton nh nc thng qua vic chp nhn v tun

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 th cc yu cu v o c ngh nghip, l: Lim chnh, c lp v
Khch quan, Uy tn v Tin cy.
6. Kim ton vin nh nc phi t gic xy dng v thc y mi quan h
cng tc, hp tc tt vi ng nghip. Nhng h tr chuyn mn v s hp
tc ng nghip l nhng yu t quan trng, c trng ca ngh nghip
kim ton. S tn trng v tin tng ca cng chng i vi cc kim ton
vin nh nc l kt qu c ghi nhn t tt c hnh ng lin quan n
cc gi tr v nguyn tc o c ca kim ton vin nh nc trong qu
kh v trong hin ti.
7. Kim ton nh nc phi m bo tt c cc hot ng ca mnh l minh
bch, cng bng, v t v khch quan. Mi hot ng ca Kim ton nh
nc u phi tun th, chp hnh y cc quy nh ca Chun mc o
c ngh nghip; chu s kim tra, kim sot ca Quc hi, cc c quan
nh nc c thm quyn v s nh gi ca cng chng.
Mc ch ca chun mc
8. Duy tr tnh lim chnh, c lp v khch quan ca kim ton vin nh nc
nhm m bo cc kt lun v kin ngh kim ton xc thc v hp l.
9. Quy nh v trnh , nng lc v cc k nng chuyn mn ca kim ton
vin nh nc nhm m bo kh nng hon thnh nhim v kim ton
c giao.
10. Quy nh v s thn trng ngh nghip v bo mt thng tin trong hot
ng kim ton nhm bo m s ng n, khch quan ca cc kt qu,
kt lun, kin ngh kim ton; m bo thc hin trch nhim bo mt
trong hot ng kim ton ca kim ton vin nh nc.
11. Quy nh v cng tc tuyn dng, b nhim v pht trin ngh nghip
khng ngng nng cao cht lng i ng kim ton vin nh nc v m
bo cht lng hot ng kim ton ca Kim ton nh nc.
Phm vi p dng chun mc
12. Chun mc c p dng trong mi hot ng kim ton v cc cng vic c
lin quan n hot ng kim ton ca kim ton vin nh nc. p dng cho
mi cuc kim ton, mi loi hnh kim ton (kim ton ti chnh, kim ton
tun th, kim ton hot ng), trong tt c cc giai on ca mi cuc kim
ton v trong ton b hot ng ngh nghip ca kim ton vin nh nc.
13. Chun mc cng c p dng trong cng tc tuyn dng, o to, b tr
cng vic, b nhim, pht trin ngh nghip cho kim ton vin nh nc;
trong qu trnh t o to, bi dng chuyn mn nghip v v trong xy
dng cc tiu chun nghip v cho tng ngch kim ton vin nh nc.
14. Cc n v trc thuc Kim ton nh nc, lnh o cc n v, kim ton
vin nh nc v nhn s c tuyn dng hoc c yu cu tham gia
vo hot ng kim ton ca Kim ton nh nc c ngha v t nghin

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 cu t c s am hiu v cc chun mc v cc quy nh php l p
dng i vi kim ton vin nh nc v Kim ton nh nc.
15. Kim ton vin nh nc phi tun th cc quy nh v hng dn ca
Chun mc ny trong qu trnh thc hin kim ton. n v c kim
ton, cc bn c lin quan v cc bn s dng kt qu kim ton phi c
nhng hiu bit cn thit v cc quy nh v hng dn ca Chun mc
ny phi hp cng vic vi kim ton vin nh nc v gii quyt cc
mi quan h trong qu trnh kim ton.
Nguyn tc s dng thut ng
16. Cc thut ng s dng trong Chun mc ny c nh ngha nh trong
cc chun mc kim ton do Kim ton nh nc ban hnh.
NI DUNG CHUN MC
Lim chnh, c lp v khch quan
Lim chnh
17. Lim chnh l gi tr ct li ca Chun mc o c ngh nghip. Kim
ton vin nh nc c ngha v tun th trit cc yu cu ca Chun
mc v cc quy nh ca Kim ton nh nc i vi vic ng x trong
hot ng chuyn mn v trong mi quan h vi n v c kim ton.
18. Trong hot ng kim ton, kim ton vin nh nc phi cng minh,
chnh trc, thng thn, trung thc c chnh kin r rng; cng bng, tn
trng s tht, khng thnh kin v thin v.
19. Kim ton vin nh nc phi coi trng c hnh thc, ni dung ca Chun
mc o c ngh nghip v cc chun mc kim ton khc; coi trng cc
nguyn tc v c lp khch quan v chuyn nghip; coi trng s quan tm
ca cng chng khi a ra cc quyt nh; phi trung thc tuyt i khi
thc hin nhim v cng nh trong qun l cc ngun lc ca Kim ton
nh nc.
20. Kim ton vin nh nc phi trong sng, gng mu, khng c nhn
tin, qu biu v trnh cc quan h x hi c th dn n vic phi nhn
nhng trong kim ton.
21. Trong hot ng kim ton, kim ton vin nh nc phi xem xt tt c
cc yu t lin quan v cc yu t trng yu m bo bo co kim ton
bao gm y cc thng tin quan trng v cn thit, m bo tt c cc
bng chng c thu thp, cc kin xc nhn, nh gi, kin ngh kim
ton phi khch quan v truyn t mt cch trung thc.
22. Kim ton vin nh nc phi thng thn khi a ra cc kt lun v kin
ngh v ni dung kim ton; phi bo v kin ca mnh da trn cc bng
chng kim ton v nhng lp lun ng n m khng chu tc ng bi
s can thip t bn ngoi.

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23. Kim ton vin nh nc phi c thi c x ng mc, khng c c
hnh vi sch nhiu, gy kh khn, phin h cho n v c kim ton.
c lp, khch quan
24. Trong hot ng kim ton, kim ton vin nh nc phi tht s c lp,
khch quan, khng b chi phi hoc b tc ng bi bt k li ch vt cht
hoc tinh thn khi kim ton v a ra kt lun, kin ngh kim ton. c
lp vi n v c kim ton v cc nhm li ch bn ngoi khc l yu
cu cn thit i vi kim ton vin nh nc. Kim ton vin nh nc
phi n lc khng ch c lp vi n v c kim ton v cc nhm
li ch khc, m cn phi khch quan khi la chn ch kim ton cng
nh khi gii quyt cc vn pht sinh trong hot ng kim ton. S c
lp v khng thin v khng ch biu hin hnh thc bn ngoi m phi m
bo l c lp tht s trong mi hot ng kim ton.
25. Khi tin hnh kim ton, kim ton vin nh nc ch tun theo php lut,
cc chun mc, quy trnh, phng php chuyn mn nghip v kim ton
v cc quy nh khc ca Kim ton nh nc trong hot ng kim ton.
26. Kim ton vin nh nc phi bo co vi ngi chu trch nhim qun l
hot ng kim ton v bt k s can thip no t bn ngoi c th lm nh
hng n tnh khch quan, trung thc trong hot ng kim ton.
27. Khi kim ton vin nh nc s dng kt qu cng vic ca chuyn gia th
phi nh gi kh nng v kt qu thc hin cng vic ca cc chuyn gia
; nu xt thy chuyn gia khng m bo duy tr c tnh c lp,
khch quan trong khi tin hnh cng vic th kim ton vin nh nc
khng c s dng kt qu cng vic ca chuyn gia .
28. Kim ton vin nh nc phi bo co ngi c thm quyn khng tham
gia kim ton n v m mnh c quan h kinh t hoc c quan h gia
nh m theo quy nh ca Lut Kim ton nh nc l khng c tham
gia kim ton.
29. Kim ton vin nh nc c ngha v phi kim sot bn thn khng
dnh lu vo nhng vn m mnh c li ch lin quan lm nh hng n
hot ng kim ton. Trong qu trnh kim ton nu c s hn ch v tnh
c lp, khch quan th phi tm mi cch loi b s hn ch ny; nu
khng th loi b c th phi bo co kp thi cho ngi c thm quyn
c bin php gii quyt.
30. Tnh c lp c nguy c b nh hng do t li, t kim tra, s bo cha,
quan h gia nh, quan h khc v s e da. Theo , tnh c lp ca Kim
ton nh nc c nguy c b nh hng khi: Kim ton vin nh nc thu
c hoc c th thu nhn c li ch kinh t (trc tip hoc gin tip);
kim ton vin nh nc l cn b c thuc n v c kim ton tng
chu trch nhim (trc tip hoc gin tip) v nhng cng vic lin quan n

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 ni dung kim ton ca Kim ton nh nc; kim ton vin nh nc c
quan h cng vic, giao dch ngoi cng vic kim ton nhng lin quan n
i tng kim ton; kim ton vin nh nc c mi quan h l b , m
, b nui, m nui, b chng, m chng, b v, m v, v, chng, con,
anh, ch, em rut vi ngi ng u, k ton trng hoc ngi ph trch
k ton ca n v c kim ton; hoc kim ton vin nh nc b e da
(e da thc hoc cm thy b e do) nhm ngn cn hnh ng khch quan
v hoi nghi ngh nghip t pha n v c kim ton.
31. Kim ton vin nh nc c trch nhim gi gn tnh c lp bng cch
xem xt hon cnh thc t ca cc nguy c nh hng n tnh c lp v
p dng cc bin php bo v loi b hoc lm gim cc nguy c xung
mc c th chp nhn c. C th s dng 2 bin php bo v: (i) S
dng cc bin php bo v do php lut v chun mc ngh nghip quy
nh; (ii) To ra mi trng lm vic v cc bin php, k thut c th
nhm loi b cc nguy c nh hng n tnh c lp ca kim ton vin
nh nc trong qu trnh thc hin kim ton.
Trnh , nng lc v k nng chuyn mn
Trnh , nng lc
32. Kim ton vin nh nc c ngha v thc hin cng vic mt cch chuyn
nghip; tun th php lut v cc chun mc ngh nghip trong hot ng
kim ton nhm m bo cht lng v cng bng khi thc hin nhim v.
33. Kim ton vin nh nc phi c trnh , nng lc chuyn mn cn thit
theo quy nh p ng nhim v kim ton c phn cng.
34. Kim ton vin nh nc phi c s am tng v Hin php, php lut, cc
nguyn tc v chun mc iu chnh hot ng ca n v c kim ton;
hiu r quy nh ca php lut trong cc lnh vc qun l nh nc v kinh
t, ti chnh cng; v qun l, s dng ngn sch, tin v ti sn nh nc
thuc lnh vc, chuyn ngnh c phn cng kim ton.
35. Kim ton vin nh nc phi hiu r quy nh ca php lut v quy nh
v hot ng kim ton ca Kim ton nh nc; hiu bit v tun th cc
chun mc kim ton, k ton v qun l ti chnh, cc quy trnh v hng
dn thc hnh theo yu cu ca nhim v kim ton.
36. Kim ton vin nh nc phi c o to theo cc chng trnh hc v
cp o to ph hp vi tiu chun tng ngch kim ton vin nh nc v
theo tng lnh vc, chuyn ngnh kim ton c phn cng theo quy nh
ca Lut Kim ton nh nc.
K nng chuyn mn
37. Kim ton vin nh nc phi c cc k nng chuyn mn thc hin cc
cng vic ca mt cuc kim ton; c kh nng vn dng cc k nng

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 chuyn mn ph hp vi s a dng, phc tp ca nhim v c giao.
38. Kim ton vin nh nc phi c k nng lp k hoch, chng trnh kim
ton; k nng thu thp, phn tch thng tin, thu thp bng chng kim ton
a ra cc kt lun v kin ngh v nhng ni dung kim ton hoc
a ra kin trng cu gim nh chuyn mn khi cn thit; k nng lp
bo co kim ton, thuyt trnh, tho lun v cc k nng b tr cn thit
khc phc v cho cng vic kim ton.
39. Kim ton vin nh nc phi thc hin thnh tho cc phng php nghip
v kim ton v c kh nng s dng cc phng tin cng ngh hin i
trong hot ng kim ton.
40. Kim ton vin nh nc phi thng xuyn duy tr, cp nht, b sung v
nng cao trnh thc hin thnh tho cc k nng nghip v ph hp
vi yu cu thc tin kim ton trong mi trng php l v tin b khoa
hc k thut khng ngng pht trin. Ngoi cc k nng chuyn mn nghip
v, kim ton vin nh nc cng phi c k nng giao tip, c hiu bit x
hi v vn ha ng x hon thnh tt nhim v c giao.
Thn trng ngh nghip v bo mt thng tin
Thn trng ngh nghip
41. Kim ton vin nh nc phi thc hin cng vic vi s thn trng cn
thit trong mi giai on ca cuc kim ton. Kim ton vin nh nc
phi c thi hoi nghi mang tnh ngh nghip trong qu trnh lp k
hoch v thc hin kim ton, h phi lun c thc rng c th tn ti
nhng tnh hung dn n nhng sai st trng yu trong cc gii trnh, bo
co ca n v c kim ton.
42. Kim ton vin nh nc phi s dng cc phng php chuyn mn,
nghip v ph hp vi mc phc tp ca nhim v kim ton c
giao; thc hin nhim v vi trch nhim ngh nghip cao; ch ng trc
mi tnh hung, khng vi vng a ra nhng nh gi, kt lun, kin ngh
khi cha nm chc, cha hiu bit y vn cng nh cha c bng
chng kim ton m bo yu cu y v thch hp.
43. Kim ton vin nh nc phi c thi , tc phong thn trng, k lng
cng vic t cht lng cao; trc khi a ra kin nh gi, xc nhn,
kt lun, kin ngh kim ton phi kim tra, xem xt li tnh trung thc, hp
l, hp php ca cc ti liu, giy t lm vic, tnh y v thch hp ca
cc bng chng kim ton.
44. Khi s dng kt qu ca cc chuyn gia t vn hoc s dng cc kt qu
ca kim ton vin c lp, kim ton vin ni b, cc kt lun thanh tra...,
kim ton vin nh nc phi xem xt, kim tra, s dng c chn lc v
phi chu trch nhim v tnh xc thc ca cc s liu, ti liu v bng
chng lin quan n kt lun kim ton.

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45. Kim ton vin nh nc ch tham gia vo cc hot ng kim ton m
mnh c kin thc, k nng v kinh nghim cn thit trong lnh vc . Khi
c giao nhim v kim ton, nu xt thy khng p ng c y
yu cu v kin thc, k nng v kinh nghim cn thit th phi bo co
cho ngi c thm quyn rt khi on kim ton hoc yu cu c s
dng chuyn gia t vn.
Bo mt thng tin
46. Kim ton vin nh nc phi c trch nhim thc hin theo cc quy nh
ca php lut v gi b mt nh nc, b mt ca n v c kim ton v
nhng thng tin m kim ton vin nh nc thu thp c trong hot
ng kim ton; khng c tit l thng tin di bt k hnh thc no khi
cha c php ca cp qun l c thm quyn, tr khi c ngha v phi
cng khai theo quy nh ca php lut.
47. Kim ton vin nh nc khng c s dng cc thng tin m mnh c
c thng qua hot ng kim ton vo cc mc ch khc ngoi nhim
v kim ton, hoc ngoi ngha v lin quan n nhim v kim ton,
nhm mc ch em li li ch cho bn thn, cho nhng ngi khc hoc
phng hi n li ch ca nhng i tng khc.
48. Trong trng hp cc c quan chc nng yu cu cung cp thng tin
iu tra cc du hiu phm ti ca i tng kim ton th trong phm vi
quyn hn ca mnh, kim ton vin nh nc c trch nhim hp tc y
theo quy nh ca php lut.
Tuyn dng, b nhim v pht trin ngh nghip kim ton vin nh nc
Tuyn dng v b nhim
49. Kim ton nh nc ch thc hin tuyn dng cc c nhn c o to v
c kinh nghim cc lnh vc chuyn mn cn thit, p ng yu cu
nhim v kim ton. Vic tuyn dng, b nhim, iu ng, phn cng,
lun chuyn nhn s c thc hin mt cch cn trng theo quy nh ca
Kim ton nh nc.
50. Kim ton nh nc ban hnh cc quy nh v thc hin cc quy trnh v
th tc tuyn dng, b nhim kim ton vin nh nc theo quy nh
ca php lut; m bo ngi c tuyn dng, b nhim c trnh v
nng lc ph hp vi yu cu cng vic v v tr c b nhim.
51. Ngi c tuyn dng v b nhim vo mt ngch hoc nng ngch kim
ton vin nh nc phi thng qua thi tuyn hoc xt tuyn theo quy nh
ca php lut v ca Kim ton nh nc.
Pht trin ngh nghip
52. Kim ton nh nc ban hnh cc quy nh v thc hin quy trnh, th tc
thng xuyn nh gi trnh , nng lc v xy dng k hoch o to,
bi dng pht trin ngh nghip cho kim ton vin nh nc.

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53. Kim ton nh nc ban hnh quy nh v tiu chun nghip v cho cc
ngch kim ton vin nh nc ph hp vi tng lnh vc, chuyn ngnh
kim ton v thng xuyn nh gi cc tiu chun nhm m bo p ng
c yu cu ca hot ng kim ton trong thc tin.
54. Kim ton nh nc thc hin cc chnh sch, bin php thch hp trong
tng thi k quy hoch, t chc o to, bi dng v thi nng ngch
cho kim ton vin nh nc.
55. Kim ton vin nh nc c ngha v lin tc t hc tp, nghin cu, cp
nht cc kin thc v trnh chuyn mn cc lnh vc ph hp phc
v cho nhim v kim ton, ng thi phi tham gia y cc kha o
to do Kim ton nh nc t t chc hoc c tham gia.
56. Kim ton nh nc khuyn khch kim ton vin nh nc tr thnh thnh
vin v tham gia vo cc hot ng ca cc t chc ngh nghip lin quan
n cng tc chuyn mn kim ton b sung thm cc kin thc, k
nng phc v cho hot ng kim ton ca Kim ton nh nc ph hp
vi quy nh ca php lut v kim ton, v qun l cn b cng chc v
Chun mc o c ngh nghip ca Kim ton nh nc.
57. Kim ton vin nh nc c trch nhim n lc tham gia cc hot ng
pht trin ngh nghip hon thnh chc trch, nhim v v bo v uy tn
ngh nghip ca mnh v ca Kim ton nh nc.
TNG KIM TON NH NC
( k)
H c Phc