The majority of National Assembly deputies
last Saturday advocated for the need to issue the Independent Audit Law in order
to build a comprehensive legal framework of auditing services and enhance the
efficiency of State management.

Photo: VNN

The law
would create conditions for the development of auditing services and meet the
requirements for integrating the field of auditing.

However,
many deputies raised concerns about the name of the draft law, provisions on the
practice of auditors and the role of auditing organisations.

In terms
of the law’s name, most deputies agreed that the bill should be known as the
Independent Audit Law but some preferred the Law on Auditing Services.

Deputy
Cao Si Khiem from northern Thai Binh Province, who agreed with the second
option, said all types of auditing, including State or internal audits, were
always independent activities that are requested by organisations or individuals
to provide transparent and accurate information about the financial situation of
an organisation.

To call
it the Independent Audit Law would unintentionally deny the independence of
State and internal audits, Khiem said.

Deputy
Hoang Van Minh from central Nghe An Province agreed, saying the name should
accurately reflect the content of the law.

In terms
of the provision on the practice of auditors, many deputies agreed that it was
not feasible to require foreign auditors to pass the examination of Viet Nam’s
laws in the Vietnamese language, although they should still have a professional
licence recognised by the Ministry of Finance.

Auditing
activities in Viet Nam still required foreign auditors, which made this
provision unsuitable, they said.

“The
draft law must not create too many barriers. Good management doesn’t mean the
creation of barriers; the law must be transparent and all control activities
must follow it,” Minh said.

Deputy
Vu Viet Ngoan from central Khanh Hoa Province disagreed with the opinion that
the regulation was fair and proper for domestic auditors. Ngoan said it could
create loopholes during auditing examinations which could have negative
consequences.

Deputy
Pham Thi Loan from Ha Noi said the law should not stipulate that the director or
general director of an organisation must contribute at least 10 per cent of the
charter capital.

The law
seemed to prevent qualified people from the position if they did not have the
financial means, while an enterprise should be able to hire talented and
qualified people to important positions based on the Law on Enterprise, Loan
said.

Human trafficking law

In
Saturday’s session, NA deputies agreed with the content of the Law on Anti-Human
Trafficking and the role of the Fatherland Front and its member organisations in
the prevention of human trafficking.

However,
Deputy Vi Trong Le from northern Phu Tho Province said the draft law didn’t
mention anything about the responsibilities of State agencies in receiving and
responding to recommendations from the Fatherland Front and its member
organisations on the issue.

Le said
the draft law should specifically mention the responsibilities of State agencies
in helping these organisations operate effectively and the responsibilities of
local authorities to support victims of human trafficking in terms of providing
necessities and transport.

Deputies
said local police and army units should be mobilised to engage in emergency
rescues and protection of victims.

Deputy
Nguyen Huu Tri from northern Lang Son Province said that the draft law was
incomplete as it should include more content about the rights and obligations of
victims and their legal representatives. Victims must provide essential
information about human trafficking cases and appear if summoned by the
authorities.

Deputy
Nguyen Thi Loc from northern Bac Kan Province said that only poor people,
disadvantaged elderly, homeless children and those who have made contributions
to the nation were permitted to receive support under the draft law.

However,
the victims were required to provide documents to prove that they belonged to
the specified groups, which was a waste of their time. Plus, many victims who
were not in these groups and still needed support, Loc said.

Deputies
also disagreed with the provision that the Ministry of Public Security should
take responsibility for State management of human trafficking prevention and
control.

They
said this would result in the overlapping of State management with the Ministry
of Justice. The task should be assigned to the Ministry of Justice, they said.

VietNamNet/Viet
Nam News