LU T

KI M TO N N H N C
C A QU C HI N C C N G HO X HI C H N GH A VI T N A M
S 37/2005/QH11 N G Y 14 TH N G 6 N M 2005
Cn c vo Hin php nc Cng ho x hi ch ngha Vit Nam nm 1992 c sa i, b
sung theo Ngh quyt s 51/2001/QH10 ngy 25 thng 12 nm 2001 ca Quc hi kho X, k hp th 10;
Cn c vo Lut t chc Quc hi;
Lut ny quy nh v kim ton nh nc.
CHNG I
NHNG QUY NH CHUNG
iu 1. Phm vi iu chnh
Lut ny quy nh v a v php l, chc nng, nhim v, quyn hn v t chc ca Kim ton Nh
nc; nhim v, quyn hn ca Kim ton vin nh nc; n v c kim ton v t chc, c nhn c
lin quan; hot ng v bo m hot ng ca Kim ton Nh nc.
iu 2. i tng p dng
1. n v c kim ton.
2. Kim ton Nh nc.
3. T chc, c nhn khc c lin quan n hot ng kim ton nh nc.
iu 3. Mc ch kim ton
Hot ng kim ton nh nc phc v vic kim tra, gim st ca Nh nc trong qun l, s
dng ngn sch, tin v ti sn nh nc; gp phn thc hnh tit kim, chng tham nhng, tht thot,
lng ph, pht hin v ngn chn hnh vi vi phm php lut; nng cao hiu qu s dng ngn sch, tin v
ti sn nh nc.
iu 4. Gii thch t ng
Trong Lut ny, cc t ng di y c hiu nh sau:
1. Hot ng kim ton ca Kim ton Nh nc l vic kim tra, nh gi v xc nhn tnh ng
n, trung thc ca bo co ti chnh; vic tun th php lut; tnh kinh t, hiu lc v hiu qu trong
qun l, s dng ngn sch, tin v ti sn nh nc.
2. Kim ton bo co ti chnh l loi hnh kim ton kim tra, nh gi, xc nhn tnh ng n,
trung thc ca bo co ti chnh.
3. Kim ton tun th l loi hnh kim ton kim tra, nh gi v xc nhn vic tun th php
lut, ni quy, quy ch m n v c kim ton phi thc hin.
4. Kim ton hot ng l loi hnh kim ton kim tra, nh gi tnh kinh t, hiu lc v hiu
qu trong qun l v s dng ngn sch, tin v ti sn nh nc.
5. Bng chng kim ton l ti liu, thng tin do Kim ton vin nh nc thu thp c lin quan
n cuc kim ton, lm c s cho vic nh gi, xc nhn, kt lun v kin ngh kim ton.
6. Bo co kim ton ca Kim ton Nh nc l vn bn do Kim ton Nh nc lp v cng b
nh gi, xc nhn, kt lun v kin ngh v nhng ni dung kim ton.
7. Ti sn nh nc l ti sn hnh thnh hoc c ngun gc t ngn sch nh nc, thuc s hu,
qun l ca Nh nc, l i tng k ton ca n v c kim ton.
iu 5. i tng kim ton ca Kim ton Nh nc
i tng kim ton ca Kim ton Nh nc l hot ng c lin quan n qun l, s dng ngn
sch, tin v ti sn nh nc.
iu 6. Trch nhim ca c quan, t chc qun l, s dng ngn sch, tin v ti sn nh nc i
vi tnh chnh xc, trung thc ca bo co ti chnh
1. Chu trch nhim trc php lut v tnh chnh xc, trung thc ca cc s liu k ton v cc
thng tin ca bo co ti chnh.
2. Cn c vo cc quy nh ca php lut, xy dng v duy tr hot ng h thng kim sot ni b
thch hp v c hiu qu.
3. T chc kim ton ni b theo quy nh ca php lut bo v an ton ti sn; nh gi v cht
lng v tin cy ca thng tin kinh t, ti chnh; vic chp hnh php lut, ch , chnh sch ca Nh
nc v cc ni quy, quy ch ca n v.
iu 7. Nguyn tc hot ng kim ton ca Kim ton Nh nc
1. c lp v ch tun theo php lut.
2. Trung thc, khch quan.
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 iu 8. Chun mc kim ton nh nc

1. Chun mc kim ton nh nc gm nhng quy nh v nguyn tc hot ng, iu kin v yu
cu v o c ngh nghip, nng lc i vi Kim ton vin nh nc; quy nh v nghip v kim ton
v x l cc mi quan h pht sinh trong hot ng kim ton m Kim ton vin nh nc phi tun th
khi tin hnh hot ng kim ton; l c s kim tra, nh gi cht lng kim ton v o c ngh
nghip ca Kim ton vin nh nc.
2. U ban thng v Quc hi quy nh v quy trnh xy dng v ban hnh h thng chun mc
kim ton nh nc.
3. Tng Kim ton Nh nc xy dng v ban hnh h thng chun mc kim ton nh nc trn
c s quy nh ca U ban thng v Quc hi.
iu 9. Gi tr ca bo co kim ton
1. Bo co kim ton ca Kim ton Nh nc xc nhn tnh ng n, trung thc ca bo co ti
chnh, bo co quyt ton ngn sch; nh gi vic tun th php lut, tnh kinh t, hiu lc v hiu qu
trong qun l, s dng ngn sch, tin v ti sn nh nc.
2. Bo co kim ton ca Kim ton Nh nc l mt trong nhng cn c :
a) Quc hi s dng trong qu trnh xem xt, quyt nh d ton ngn sch nh nc, quyt nh
phn b ngn sch trung ng, quyt nh d n v cng trnh quan trng quc gia c u t t ngun
ngn sch nh nc; xem xt, ph chun quyt ton ngn sch nh nc v s dng trong hot ng gim
st vic thc hin ngn sch nh nc, chnh sch ti chnh, tin t quc gia, ngh quyt ca Quc hi v
ngn sch nh nc, d n v cng trnh quan trng quc gia, chng trnh pht trin kinh t - x hi, d
n v cng trnh xy dng c bn quan trng khc ;
b) Chnh ph, c quan qun l nh nc v t chc, c quan khc ca Nh nc s dng trong cng
tc qun l, iu hnh v thc thi nhim v ca mnh;
c) Hi ng nhn dn s dng trong qu trnh xem xt, quyt nh d ton, phn b v gim st
ngn sch a phng; ph chun quyt ton ngn sch a phng;
d) To n nhn dn, Vin kim st nhn dn v C quan iu tra s dng trong qu trnh x l cc
hnh vi vi phm php lut v kinh t, ti chnh;
) n v c kim ton phi thc hin cc kt lun, kin ngh ca Kim ton Nh nc i vi
cc sai phm trong bo co ti chnh v cc sai phm trong vic tun th php lut; thc hin cc bin
php khc phc yu km trong hot ng ca n v do Kim ton Nh nc pht hin v kin ngh.
3. C quan, ngi c thm quyn s dng kt lun kim ton quyt nh vic chp nhn kt lun
kim ton ca Kim ton Nh nc v chu trch nhim trc php lut v quyt nh ca mnh.
Kt lun kim ton c c quan, ngi c thm quyn chp nhn c gi tr bt buc thc hin.
iu 10. Trch nhim ca t chc, c nhn c lin quan n hot ng kim ton nh nc
1. T chc, c nhn lin quan n hot ng kim ton c trch nhim cung cp y , chnh xc,
kp thi thng tin, ti liu theo yu cu ca Kim ton Nh nc, Kim ton vin nh nc v chu trch
nhim trc php lut v tnh chnh xc, trung thc, khch quan ca thng tin, ti liu cung cp.
2. Khi nhn c bo co kim ton, c quan nh nc c thm quyn c trch nhim gii quyt
y , kp thi kt lun v kin ngh ca Kim ton Nh nc, ng thi gi bo co kt qu gii quyt
cho Kim ton Nh nc.
iu 11. p dng iu c quc t
Trong trng hp iu c quc t v kim ton nh nc m Cng ho x hi ch ngha Vit Nam
l thnh vin c quy nh khc vi quy nh ca Lut ny th p dng quy nh ca iu c quc t .
iu 12. Cc hnh vi b nghim cm
1. Nghim cm cc hnh vi sau y i vi Kim ton Nh nc v Kim ton vin nh nc:
a) Sch nhiu, gy kh khn, phin h cho n v c kim ton;
b) Can thip tri php lut vo hot ng bnh thng ca n v c kim ton;
c) Nhn hi l;
d) Bo co sai lch, khng y kt qu kim ton;
) Li dng chc v, quyn hn v li;
e) Tit l b mt nh nc, b mt ngh nghip ca n v c kim ton;
g) Tit l thng tin v tnh hnh v kt qu kim ton cha c cng b chnh thc;
h) Cc hnh vi b nghim cm khc theo quy nh ca php lut.
2. Nghim cm cc hnh vi sau y i vi n v c kim ton v t chc, c nhn c lin quan:
a) T chi cung cp thng tin, ti liu phc v cho cuc kim ton theo yu cu ca Kim ton Nh
nc v Kim ton vin nh nc;
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b) Cn tr cng vic ca Kim ton Nh nc v Kim ton vin nh nc;

c) Bo co sai lch, khng trung thc, khng y v thiu khch quan thng tin lin quan n
cuc kim ton ca Kim ton Nh nc;
d) Mua chuc, hi l Kim ton vin nh nc;
) Che giu cc hnh vi vi phm php lut v ti chnh, ngn sch;
e) Cc hnh vi b nghim cm khc theo quy nh ca php lut.
3. Nghim cm mi t chc, c nhn can thip tri php lut vo hot ng kim ton ca Kim
ton Nh nc.
CHNG II
A V P H P L , C H C N N G , N H I M V , Q U Y N H N
V T C H C C A K I M TO N N H N C
M C 1
A V PH P L , C H C N N G, N HI M V V QU Y N HN
C A KI M TO N N H N C
iu 13. a v php l ca Kim ton Nh nc
Kim ton Nh nc l c quan chuyn mn v lnh vc kim tra ti chnh nh nc do Quc hi
thnh lp, hot ng c lp v ch tun theo php lut.
iu 14. Chc nng ca Kim ton Nh nc
Kim ton Nh nc c chc nng kim ton bo co ti chnh, kim ton tun th, kim ton hot
ng i vi c quan, t chc qun l, s dng ngn sch, tin v ti sn nh nc.
iu 15. Nhim v ca Kim ton Nh nc
1. Quyt nh k hoch kim ton hng nm v bo co vi Quc hi, Chnh ph trc khi thc
hin.
2. T chc thc hin k hoch kim ton hng nm v thc hin nhim v kim ton theo yu cu
ca Quc hi, U ban thng v Quc hi, Chnh ph, Th tng Chnh ph.
3. Xem xt, quyt nh vic kim ton khi Thng trc Hi ng nhn dn, U ban nhn dn tnh,
thnh ph trc thuc trung ng c yu cu.
4. Trnh kin ca Kim ton Nh nc Quc hi xem xt, quyt nh d ton ngn sch nh
nc, quyt nh phn b ngn sch trung ng, quyt nh d n, cng trnh quan trng quc gia, ph
chun quyt ton ngn sch nh nc.
5. Tham gia vi U ban kinh t v ngn sch ca Quc hi v cc c quan khc ca Quc hi,
Chnh ph trong vic xem xt, thm tra bo co v d ton ngn sch nh nc, phng n phn b ngn
sch trung ng, phng n iu chnh d ton ngn sch nh nc, phng n b tr ngn sch cho d
n, cng trnh quan trng quc gia do Quc hi quyt nh v quyt ton ngn sch nh nc.
6. Tham gia vi U ban kinh t v ngn sch ca Quc hi khi c yu cu trong hot ng gim st
vic thc hin lut, ngh quyt ca Quc hi, php lnh, ngh quyt ca U ban thng v Quc hi v
lnh vc ti chnh - ngn sch, gim st vic thc hin ngn sch nh nc v chnh sch ti chnh.
7. Tham gia vi cc c quan ca Chnh ph, ca Quc hi khi c yu cu trong vic xy dng v
thm tra cc d n lut, php lnh.
8. Bo co kt qu kim ton nm v kt qu thc hin kin ngh kim ton vi Quc hi, U ban
thng v Quc hi; gi bo co kim ton cho Hi ng dn tc, cc U ban ca Quc hi, Ch tch
nc, Chnh ph, Th tng Chnh ph; cung cp kt qu kim ton cho B Ti chnh, Hi ng nhn
dn ni kim ton v cc c quan khc theo quy nh ca php lut.
9. T chc cng b cng khai bo co kim ton theo quy nh ti iu 58, iu 59 ca Lut ny
v cc quy nh khc ca php lut.
10. Chuyn h s cho c quan iu tra v cc c quan khc ca Nh nc c thm quyn kim tra,
x l nhng v vic c du hiu vi phm php lut ca t chc, c nhn c pht hin thng qua hot
ng kim ton.
11. Qun l h s kim ton; gi b mt ti liu, s liu k ton v thng tin v hot ng ca n v
c kim ton theo quy nh ca php lut.
12. Thc hin hp tc quc t trong lnh vc kim ton nh nc.
13. T chc v qun l cng tc nghin cu khoa hc, o to, bi dng, pht trin ngun nhn
lc ca Kim ton Nh nc.
14. T chc thi v cp chng ch Kim ton vin nh nc.
15. Ch o v hng dn v chuyn mn, nghip v kim ton ni b; s dng kt qu kim ton
ni b ca c quan, t chc c quy nh ti iu 6 ca Lut ny.
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16. Thc hin cc nhim v khc theo quy nh ca php lut.

iu 16. Quyn hn ca Kim ton Nh nc
1. Yu cu n v c kim ton v t chc, c nhn c lin quan cung cp y , chnh xc, kp
thi thng tin, ti liu phc v cho vic kim ton; ngh c quan hu quan phi hp cng tc thc
hin nhim v c giao; ngh c quan nh nc, on th qun chng, t chc x hi v cng dn
gip , to iu kin thun li thc hin nhim v.
2. Yu cu n v c kim ton thc hin cc kt lun, kin ngh ca Kim ton Nh nc i
vi cc sai phm trong bo co ti chnh v cc sai phm trong vic tun th php lut; kin ngh thc
hin cc bin php khc phc yu km trong hot ng ca n v do Kim ton Nh nc pht hin v
kin ngh.
3. Kim tra n v c kim ton trong vic thc hin kt lun v kin ngh ca Kim ton Nh
nc.
4. Kin ngh c quan nh nc c thm quyn yu cu cc n v c kim ton thc hin cc kt
lun, kin ngh kim ton i vi cc trng hp sai phm trong bo co ti chnh v cc sai phm trong
vic tun th php lut; ngh x l theo php lut nhng trng hp khng thc hin hoc thc hin
khng y , kp thi cc kt lun, kin ngh kim ton ca Kim ton Nh nc.
5. Kin ngh c quan nh nc c thm quyn x l nhng vi phm php lut ca t chc, c nhn
c lm r thng qua hot ng kim ton.
6. ngh c quan c thm quyn x l theo php lut i vi t chc, c nhn c hnh vi cn tr
hot ng kim ton ca Kim ton Nh nc hoc cung cp thng tin, ti liu sai s tht cho Kim ton
Nh nc v Kim ton vin nh nc.
7. Trng cu gim nh chuyn mn khi cn thit.
8. c u thc hoc thu doanh nghip kim ton thc hin kim ton c quan, t chc qun l, s
dng ngn sch, tin v ti sn nh nc; Kim ton Nh nc chu trch nhim v tnh chnh xc ca s
liu, ti liu v kt lun kim ton do doanh nghip kim ton thc hin.
9. Kin ngh Quc hi, U ban thng v Quc hi, Chnh ph, Th tng Chnh ph v cc c
quan khc ca Nh nc sa i, b sung cc c ch, chnh sch v php lut cho ph hp.
M C 2
T N G KI M TO N N H N C , PH TN G KI M TON N H N C
iu 17. Tng Kim ton Nh nc
1. Tng Kim ton Nh nc l ngi ng u Kim ton Nh nc, chu trch nhim v t chc
v hot ng ca Kim ton Nh nc trc php lut, trc Quc hi, U ban thng v Quc hi v
Chnh ph.
2. Tng Kim ton Nh nc do Quc hi bu, min nhim v bi nhim theo ngh ca U ban
thng v Quc hi sau khi trao i thng nht vi Th tng Chnh ph; tiu chun Tng Kim ton
Nh nc do U ban thng v Quc hi quy nh.
3. Nhim k ca Tng Kim ton Nh nc l by nm, c th c bu li nhng khng qu hai
nhim k.
4. Lng v cc ch khc ca Tng Kim ton Nh nc nh lng v cc ch khc ca Ch
nhim U ban ca Quc hi do U ban thng v Quc hi quyt nh trn c s chnh sch, ch tin
lng ca Nh nc.
iu 18. Trch nhim ca Tng Kim ton Nh nc
1. Lnh o v ch o Kim ton Nh nc thc hin nhim v, quyn hn quy nh ti iu 15 v
iu 16 ca Lut ny.
2. Trnh by bo co kim ton quyt ton ngn sch nh nc trc Quc hi; trnh by bo co
kim ton nm ca Kim ton Nh nc trc Quc hi khi Quc hi yu cu.
3. Chu trch nhim trc php lut v ni dung bo co kim ton ca Kim ton Nh nc.
4. Quyt nh v t chc thc hin cc bin php c th tng cng k lut, k cng trong hot
ng kim ton nh nc; chng tham nhng, lng ph v mi biu hin quan liu, hch dch, ca quyn
ca cn b, cng chc, vin chc thuc Kim ton Nh nc.
5. Quy nh chc nng, nhim v, quyn hn v c cu t chc ca cc n v trc thuc Kim ton
Nh nc.
6. Trnh U ban thng v Quc hi quyt nh bin ch v vic thnh lp, sp nhp, gii th n v
trc thuc Kim ton Nh nc.
7. Thc hin cc bin php nhm bo m tnh c lp trong hot ng kim ton ca Kim ton
Nh nc.
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8. Xem xt, gii quyt kin ngh v bo co kim ton.

9. Thc hin cc nhim v khc theo quy nh ca php lut.
iu 19. Quyn hn ca Tng Kim ton Nh nc
1. Ra quyt nh kim ton.
2. Tham d phin hp ton th ca Quc hi, cc phin hp ca U ban thng v Quc hi v
Chnh ph v vn c lin quan.
3. Kin ngh b trng, th trng c quan ngang b, th trng c quan thuc Chnh ph, cc c
quan khc trung ng, Ch tch U ban nhn dn tnh, thnh ph trc thuc trung ng, th trng cp
trn trc tip ca n v c kim ton x l theo thm quyn i vi t chc, c nhn c hnh vi cn
tr hot ng kim ton ca Kim ton Nh nc; cung cp thng tin, ti liu sai s tht cho Kim ton
Nh nc; khng thc hin hoc thc hin khng y kt lun, kin ngh ca Kim ton Nh nc.
Trong trng hp kt lun, kin ngh ca Kim ton Nh nc khng c gii quyt hoc gii quyt
khng y th Tng Kim ton Nh nc kin ngh ngi c thm quyn xem xt x l theo quy nh
ca php lut.
4. Quyt nh vic kim ton theo ngh ca cc n v c quy nh ti khon 12 iu 63 ca
Lut ny v cc n v khng nm trong k hoch kim ton hng nm ca Kim ton Nh nc.
5. Quyt nh vic nim phong ti liu, kim tra ti khon ca n v c kim ton hoc c nhn
c lin quan theo ngh ca Trng on kim ton.
6. Ban hnh, hng dn, kim tra v t chc thc hin cc chun mc kim ton nh nc; ban
hnh quyt nh, ch th, ch cng tc; ban hnh quy ch, quy trnh v phng php chuyn mn,
nghip v kim ton p dng trong t chc v hot ng kim ton nh nc; quy nh c th v quy
trnh kim ton v h s kim ton.
iu 20. Ph Tng Kim ton Nh nc
1. Ph Tng Kim ton Nh nc l ngi gip Tng Kim ton Nh nc, c Tng Kim ton
Nh nc phn cng ch o mt s mt cng tc v chu trch nhim trc Tng Kim ton Nh nc v
nhim v c phn cng. Khi Tng Kim ton Nh nc vng mt, mt Ph Tng Kim ton Nh nc
c Tng Kim ton Nh nc u nhim lnh o cng tc ca Kim ton Nh nc.
2. Ph Tng Kim ton Nh nc do Tng Kim ton Nh nc ngh U ban thng v Quc
hi b nhim, min nhim, cch chc.
3. Nhim k ca Ph Tng Kim ton Nh nc l by nm.
4. Lng v cc ch khc ca Ph Tng Kim ton Nh nc nh lng v cc ch khc ca
Ph Ch nhim U ban ca Quc hi do U ban thng v Quc hi quyt nh trn c s chnh sch,
ch tin lng ca Nh nc.
M C 3
T C H C C A KI M TO N N H N C
iu 21. H thng t chc ca Kim ton Nh nc
1. Kim ton Nh nc c t chc v qun l tp trung thng nht gm b my iu hnh, Kim
ton Nh nc chuyn ngnh, Kim ton Nh nc khu vc v cc n v s nghip.
2. U ban thng v Quc hi quy nh c th c cu t chc ca Kim ton nh nc.
Tng Kim ton Nh nc quy nh c th chc nng, nhim v, quyn hn v c cu t chc ca
cc n v trc thuc Kim ton Nh nc.
S lng Kim ton Nh nc chuyn ngnh v Kim ton Nh nc khu vc trong tng thi k
c xc nh trn c s yu cu nhim v do Tng Kim ton Nh nc trnh U ban thng v Quc
hi quyt nh.
iu 22. Kim ton Nh nc chuyn ngnh
Kim ton Nh nc chuyn ngnh l n v trc thuc Kim ton Nh nc, thc hin kim ton
theo chuyn ngnh i vi c quan, t chc trung ng.
iu 23. Kim ton Nh nc khu vc
Kim ton Nh nc khu vc l n v trc thuc Kim ton Nh nc, thc hin kim ton i vi
c quan, t chc a phng trn a bn khu vc v cc nhim v kim ton khc theo s phn cng
ca Tng Kim ton Nh nc. Kim ton Nh nc khu vc c t cch php nhn, c con du, ti khon
v tr s ring.
iu 24. Kim ton trng, Ph Kim ton trng
Kim ton trng l ngi ng u Kim ton Nh nc chuyn ngnh v Kim ton Nh nc
khu vc. Gip vic Kim ton trng c cc Ph Kim ton trng. Kim ton trng v Ph Kim ton
trng do Tng Kim ton Nh nc b nhim, min nhim, cch chc.
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M C 4
HI N G KI M TO N N H N C
iu 25. Thnh lp v gii th Hi ng kim ton nh nc
1. Tng Kim ton Nh nc thnh lp Hi ng Kim ton Nh nc t vn cho Tng Kim
ton Nh nc thm nh cc bo co kim ton quan trng hoc ti thm nh cc bo co kim ton
theo kin ngh ca n v c kim ton v gip Tng Kim ton Nh nc x l cc kin ngh v bo
co kim ton.
2. Tng Kim ton Nh nc quyt nh thnh lp Hi ng kim ton nh nc, quyt nh thnh
vin v quy ch lm vic ca Hi ng. Hi ng kim ton nh nc do mt Ph Tng Kim ton Nh
nc lm ch tch. Cn c tng trng hp c th, Tng Kim ton Nh nc c mi cc chuyn gia
khng thuc Kim ton Nh nc tham gia Hi ng. Trong trng hp i tng kim ton lin quan
n b mt nh nc v an ninh quc gia, Tng Kim ton Nh nc l Ch tch Hi ng.
3. Hi ng kim ton nh nc t gii th khi kt thc nhim v.
iu 26. Nguyn tc lm vic ca Hi ng kim ton nh nc
Nguyn tc lm vic ca Hi ng kim ton nh nc l tho lun tp th, biu quyt theo a s,
kin thiu s c bo lu v bo co Tng Kim ton Nh nc. Cc kin ca thnh vin Hi ng
kim ton nh nc c ghi vo bin bn ca Hi ng. Bin bn v cc ti liu khc ca Hi ng
kim ton nh nc c bo qun, lu gi trong h s kim ton ca Kim ton Nh nc.
CHNG III
K I M TO N VI N N H N C V C N G T C VI N K I M TO N
iu 27. Chc danh Kim ton vin nh nc
1. Kim ton vin nh nc l cng chc nh nc c b nhim vo ngch kim ton thc
hin nhim v kim ton.
2. Chc danh Kim ton vin nh nc gm cc ngch sau y:
a) Kim ton vin d b;
b) Kim ton vin;
c) Kim ton vin chnh;
d) Kim ton vin cao cp.
3. Nhim v, quyn hn v tiu chun c th ca tng ngch Kim ton vin nh nc do U ban
thng v Quc hi quy nh.
iu 28. Thm quyn b nhim, min nhim Kim ton vin nh nc
1. Vic b nhim, min nhim Kim ton vin, Kim ton vin chnh do Tng Kim ton Nh nc
quyt nh theo quy nh ca php lut.
2. Vic b nhim, min nhim Kim ton vin cao cp do U ban thng v Quc hi quyt nh
theo quy nh ca php lut.
iu 29. Tiu chun chung ca Kim ton vin nh nc
Kim ton vin nh nc phi c cc tiu chun ca cn b, cng chc theo quy nh ca php
lut v cn b, cng chc v cc tiu chun sau y:
1. C phm cht o c tt, c thc trch nhim, lim khit, trung thc, khch quan;
2. C bng tt nghip i hc tr ln thuc mt trong cc chuyn ngnh kim ton, k ton, ti
chnh, ngn hng, kinh t, lut hoc chuyn ngnh khc c lin quan trc tip n hot ng kim ton;
3. c thi gian lm vic lin tc t nm nm tr ln theo chuyn ngnh c o to hoc c
thi gian lm nghip v kim ton Kim ton Nh nc t ba nm tr ln;
4. tt nghip chng trnh bi dng Kim ton vin nh nc v c Tng Kim ton Nh
nc cp chng ch.
iu 30. Trch nhim ca Kim ton vin nh nc
1. Thc hin nhim v kim ton v chu trch nhim trc T trng T kim ton, Trng on
kim ton v vic thc hin nhim v kim ton c phn cng; a ra kin nh gi, xc nhn, kt
lun v kin ngh v nhng ni dung kim ton trn c s thu thp y v nh gi cc bng chng
kim ton thch hp.
2. Tun th php lut, nguyn tc hot ng, chun mc, quy trnh, phng php chuyn mn,
nghip v kim ton nh nc v cc quy nh khc c lin quan ca Tng Kim ton Nh nc.
3. Chu trch nhim trc Tng Kim ton Nh nc v trc php lut v nhng bng chng, nh
gi, xc nhn, kt lun v kin ngh ca mnh.
4. Thu thp bng chng kim ton, ghi s nht k kim ton v cc ti liu lm vic khc ca Kim
ton vin nh nc theo quy nh ca Tng Kim ton Nh nc.
6

5. Gi b mt thng tin, ti liu thu thp c trong qu trnh kim ton.

6. Khi thc hin nhim v kim ton, Kim ton vin nh nc phi xut trnh v eo th Kim
ton vin nh nc.
7. Thng xuyn hc tp v rn luyn nng cao kin thc chuyn mn, k nng v o c ngh
nghip; thc hin chng trnh cp nht kin thc hng nm theo quy nh ca Tng Kim ton Nh
nc, bo m c nng lc, trnh chuyn mn ph hp vi nhim v c giao.
8. Khai bo kp thi v y vi ngi ra quyt nh thnh lp on kim ton khi c trng hp
quy nh ti iu 31 ca Lut ny v cc tnh hung khc lm nh hng n tnh c lp ca Kim ton
vin nh nc.
9. Khi c hnh vi vi phm php lut th tu theo tnh cht, mc vi phm m b x l k lut hoc
b truy cu trch nhim hnh s; nu gy thit hi th phi bi thng theo quy nh ca php lut.
iu 31. Trng hp Kim ton vin nh nc khng c thc hin kim ton
1. Gp vn, mua c phn hoc c quan h khc v li ch kinh t vi n v c kim ton.
2. n v c kim ton m mnh lm lnh o, k ton trng hoc ph trch k ton trong
thi hn t nht l nm nm k t khi chuyn cng tc.
3. C 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.
iu 32. Cng tc vin kim ton
1. Kim ton Nh nc c s dng cng tc vin kim ton l cc doanh nghip kim ton, cc
chuyn gia trong v ngoi nc di hnh thc hp ng thc hin nhim v. Kinh ph s dng cng tc
vin nm trong kinh ph hot ng hng nm ca Kim ton Nh nc.
2. Cng tc vin kim ton c cc quyn v ngha v sau y:
a) Thc hin quyn, ngha v theo hp ng;
b) Chp hnh nghim chnh cc quy nh ca php lut v kim ton nh nc;
c) Chu trch nhim trc Kim ton Nh nc v trc php lut v kt qu thc hin nhim v;
khi c hnh vi vi phm php lut th tu theo tnh cht, mc vi phm m b x l hnh chnh hoc b
truy cu trch nhim hnh s; nu gy thit hi th phi bi thng theo quy nh ca php lut.
3. Tng Kim ton Nh nc quy nh c th vic s dng cng tc vin kim ton.
CHNG IV
H O T N G K I M TO N N H N C
M C 1
QUY T N H KI M TON
iu 33. Cn c ra quyt nh kim ton
Tng Kim ton Nh nc ra quyt nh kim ton khi c mt trong cc cn c sau y:
1. K hoch kim ton hng nm ca Kim ton Nh nc;
2. Yu cu ca Quc hi, U ban thng v Quc hi, Chnh ph, Th tng Chnh ph;
3. Yu cu ca Thng trc Hi ng nhn dn, U ban nhn dn tnh, thnh ph trc thuc trung
ng; ngh ca cc n v c quy nh ti khon 12 iu 63 ca Lut ny v cc n v khng nm
trong k hoch kim ton hng nm ca Kim ton Nh nc c Tng Kim ton Nh nc chp
nhn.
iu 34. Kim ton bo co quyt ton ngn sch nh nc
1. Vic kim ton bo co quyt ton ngn sch nh nc cc cp c thc hin trc khi Quc
hi, Hi ng nhn dn ph chun quyt ton ngn sch.
2. Trong trng hp thc hin kim ton nhng bo co quyt ton ngn sch cha c Quc
hi, Hi ng nhn dn ph chun th trong phm vi nhim v, quyn hn ca mnh, Kim ton Nh nc
phi tip tc lm r nhng vn Quc hi, Hi ng nhn dn yu cu trnh Quc hi, Hi ng
nhn dn vo thi gian do Quc hi, Hi ng nhn dn quyt nh.
3. Vic kim ton bo co quyt ton ngn sch a phng sau khi Hi ng nhn dn ph chun
quyt ton ngn sch m trc cha kim ton th thc hin theo quyt nh ca Tng Kim ton Nh
nc.
iu 35. Quyt nh kim ton
1. Quyt nh kim ton phi ghi r cc ni dung sau y:
a) Cn c php l thc hin kim ton;
b) n v c kim ton;
c) Mc tiu, ni dung, phm vi kim ton;
7

d) a im kim ton; thi hn kim ton;

) Trng on kim ton v cc thnh vin khc ca on kim ton.
2. Quyt nh kim ton phi c gi cho n v c kim ton chm nht l ba ngy v phi
c cng b chm nht l mi lm ngy, k t ngy k, tr trng hp kim ton t xut.
3. Trong qu trnh thc hin kim ton, nu cn phi thay i ni dung, phm vi, a im, thi hn
kim ton v thnh vin on kim ton th Tng Kim ton Nh nc phi quyt nh bng vn bn v
gi cho n v c kim ton theo thi hn c quy nh ti khon 2 iu ny.
M C 2
LOI H N H V N I D UN G KI M TON
iu 36. Loi hnh kim ton
1. Loi hnh kim ton bao gm:
a) Kim ton bo co ti chnh;
b) Kim ton tun th;
c) Kim ton hot ng.
2. Tng Kim ton Nh nc quyt nh loi hnh kim ton ca tng cuc kim ton. Trng hp
kim ton theo yu cu ca Quc hi, U ban thng v Quc hi, Chnh ph, Th tng Chnh ph,
Thng trc Hi ng nhn dn, U ban nhn dn tnh, thnh ph trc thuc trung ng th loi hnh
kim ton c thc hin theo yu cu.
iu 37. Ni dung kim ton bo co ti chnh
1. Ni dung kim ton bo co ti chnh i vi cc n v c kim ton thuc hot ng thu, chi
ngn sch nh nc bao gm:
a) Tin v cc khon tng ng tin;
b) Ngun kinh ph, qu;
c) Cc khon thanh ton trong v ngoi n v c kim ton;
d) Thu, chi ngn sch nh nc cc cp;
) Kt d ngn sch nh nc cc cp;
e) u t ti chnh, tn dng nh nc;
g) N v x l n ca Nh nc;
h) Cc ti sn khc l i tng k ton ca n v c kim ton.
2. Ni dung kim ton bo co ti chnh i vi cc n v c kim ton thuc lnh vc hnh
chnh, s nghip v cc t chc khc s dng kinh ph ngn sch nh nc bao gm:
a) Tin v cc khon tng ng tin;
b) Vt t v ti sn c nh;
c) Ngun kinh ph, qu;
d) Cc khon thanh ton trong v ngoi n v c kim ton;
) Thu, chi v x l chnh lch thu, chi hot ng;
e) u t ti chnh, tn dng nh nc;
g) Cc ti sn khc l i tng k ton ca n v c kim ton.
3. Ni dung kim ton bo co ti chnh i vi cc doanh nghip nh nc bao gm:
a) Ti sn c nh v u t di hn; ti sn lu ng v u t ngn hn;
b) N phi tr;
c) Vn ch s hu;
d) Cc khon doanh thu, chi ph kinh doanh, thu nhp khc v chi ph khc;
) Thu v cc khon np ngn sch nh nc;
e) Kt qu v phn chia kt qu hot ng kinh doanh;
g) Cc ti sn khc l i tng k ton ca n v c kim ton.
iu 38. Ni dung kim ton tun th
1. Tnh hnh chp hnh Lut ngn sch nh nc, Lut k ton, cc lut thu v vn bn quy phm
php lut khc c lin quan.
2. Tnh hnh chp hnh ni quy, quy ch ca n v c kim ton.
iu 39. Ni dung kim ton hot ng
1. Tnh hnh thc hin mc tiu, nhim v hot ng.
2. Vic bo m, qun l v s dng cc ngun lc.
3. H thng kim sot ni b.
4. Cc chng trnh, d n; cc hot ng ca n v c kim ton.
8

5. Tc ng ca mi trng bn ngoi i vi tnh kinh t, hiu lc v hiu qu hot ng ca n

v c kim ton.
iu 40. Quyt nh ni dung kim ton
Cn c mc ch ca tng cuc kim ton, Tng Kim ton Nh nc quyt nh kim ton ton b
hoc mt s ni dung kim ton quy nh ti iu 37, iu 38 v iu 39 ca Lut ny.
M C 3
THI HN KI M TO N , A I M KI M TON
iu 41. Thi hn kim ton
1. Mi cuc kim ton c thc hin trong mt thi hn nht nh. Thi hn ca cuc kim ton
c tnh t ngy cng b quyt nh kim ton n khi kt thc vic kim ton ti n v c kim
ton.
2. Cn c ni dung, phm vi tng cuc kim ton, Tng Kim ton Nh nc quyt nh c th v
thi hn kim ton.
iu 42. a im kim ton
Vic kim ton c thc hin ti n v c kim ton, tr s Kim ton Nh nc hoc ti a
im khc. Tng Kim ton Nh nc quyt nh a im kim ton.
Trng hp vic kim ton c thc hin ngoi tr s n v c kim ton th n v c kim
ton c trch nhim chuyn h s, ti liu theo quy nh ca Tng Kim ton Nh nc.

M C 4
O N KI M TON
iu 43. Thnh lp v gii th on kim ton
1. on kim ton c thnh lp thc hin nhim v kim ton ca Kim ton Nh nc. Tng
Kim ton Nh nc quyt nh thnh lp on kim ton theo ngh ca Kim ton trng Kim ton
Nh nc chuyn ngnh hoc Kim ton trng Kim ton Nh nc khu vc.
2. on kim ton t gii th sau khi hon thnh nhim v kim ton, nhng vn phi chu trch
nhim v nhng nh gi, xc nhn, kt lun v kin ngh trong bo co kim ton.
iu 44. Thnh phn on kim ton
on kim ton gm c Trng on, Ph trng on, cc T trng v cc thnh vin khc.
Tng Kim ton Nh nc quyt nh danh sch cc thnh vin ca on kim ton v ch nh Trng
on, Ph trng on, T trng T kim ton theo ngh ca Kim ton trng Kim ton Nh nc
chuyn ngnh hoc Kim ton trng Kim ton Nh nc khu vc.
iu 45. Nhim v, quyn hn v trch nhim ca Trng on kim ton
1. Trng on kim ton c cc nhim v sau y:
a) Xy dng, trnh Kim ton trng trnh Tng Kim ton Nh nc ph duyt k hoch kim
ton ca cuc kim ton trn c s mc tiu, ni dung v phm vi kim ton c ghi trong quyt nh
kim ton; ch o vic xy dng v ph duyt k hoch kim ton chi tit ca cc T kim ton;
b) Phn cng nhim v cho Ph trng on, T trng T kim ton; ch o, iu hnh on
kim ton thc hin kim ton theo k hoch kim ton c ph duyt;
c) T chc, kim tra vic thc hin quy ch on kim ton, chun mc kim ton, quy trnh,
phng php chuyn mn, nghip v kim ton, ghi chp v lu tr, bo qun h s kim ton theo quy
nh ca Tng Kim ton Nh nc;
d) Duyt bin bn kim ton ca cc T kim ton v lp bo co kim ton ca on kim ton.
T chc tho lun trong on kim ton thng nht kin v vic nh gi, xc nhn, kt lun v kin
ngh trong bo co kim ton;
) Bo v kt qu kim ton c ghi trong bo co kim ton trc Kim ton trng v cng
Kim ton trng bo v kt qu trc Tng Kim ton Nh nc; t chc thng bo kt qu kim
ton c Tng Kim ton Nh nc thng qua vi n v c kim ton; k bo co kim ton;
e) Qun l cc thnh vin ca on kim ton trong thi gian thc hin nhim v kim ton;
g) Bo co nh k hoc t xut theo yu cu ca Kim ton trng v tin thc hin k hoch
kim ton, tnh hnh v kt qu hot ng kim ton Kim ton trng bo co Tng Kim ton Nh
nc.
2. Trng on kim ton c cc quyn hn sau y:
a) Yu cu n v c kim ton cung cp thng tin, ti liu cn thit v gii trnh cc vn c
lin quan n ni dung kim ton; yu cu kim k ti sn, i chiu cng n ca n v c kim ton
lin quan n ni dung kim ton; triu tp ngi lm chng theo ngh ca Kim ton vin nh nc;
b) Yu cu t chc, c nhn c lin quan cung cp ti liu, thng tin lin quan n ni dung kim
ton;
c) Kin ngh Tng Kim ton Nh nc ra quyt nh kim tra ti khon ca n v c kim ton
hoc c nhn c lin quan ti ngn hng, t chc tn dng khc hoc Kho bc Nh nc theo quy nh ca
php lut; kin ngh vi Tng Kim ton Nh nc nim phong ti liu ca n v c kim ton khi c
hnh vi vi phm php lut hoc c hnh vi sa i, chuyn di, ct giu, hu hoi ti liu c lin quan n
ni dung kim ton;
d) Yu cu Ph trng on, T trng v cc thnh vin trong on kim ton bo co kt qu
kim ton; khi c kin khc nhau trong on kim ton v kt qu kim ton th Trng on kim
ton c quyn quyt nh v chu trch nhim v quyt nh ca mnh, ng thi bo co kin khc
nhau vi Kim ton trng;
) Bo lu bng vn bn kin ca mnh khc vi nh gi, xc nhn, kt lun v kin ngh trong
bo co kim ton;
e) ngh Tng Kim ton Nh nc kin ngh vi c quan nh nc c thm quyn x l hnh vi
vi phm php lut ca n v c kim ton;
g) Tm nh ch vic thc hin nhim v ca thnh vin trong on kim ton t T trng T
kim ton tr xung khi h c sai phm lm nh hng n hot ng ca on kim ton v bo co
ngay cho Kim ton trng; trng hp c sai phm nghim trng phi bo co Tng Kim ton Nh
nc;
10

h) ngh khen thng, k lut i vi Ph trng on, T trng T kim ton v cc thnh vin
khc trong on kim ton khi c thnh tch t xut hoc c sai phm trong thi gian thc hin nhim
v kim ton.
3. Trng on kim ton c cc trch nhim sau y:
a) Chu trch nhim trc Kim ton trng v Tng Kim ton Nh nc v hot ng ca on
kim ton;
b) Chu trch nhim trc php lut v tnh ng n, trung thc, khch quan ca nhng nh gi,
xc nhn, kt lun v kin ngh trong bo co kim ton ca on kim ton;
c) Chu trch nhim lin i v nhng hnh vi vi phm ca cc thnh vin trong on kim ton;
d) Bo m iu kin sinh hot v lm vic ca on kim ton trong thi gian thc hin nhim v
kim ton theo quy nh ca Tng Kim ton Nh nc;
) Chu trch nhim v quyt nh tm nh ch vic thc hin nhim v i vi cc thnh vin
trong on kim ton t T trng tr xung.
iu 46. Ph trng on kim ton
Ph trng on kim ton l ngi gip Trng on kim ton, thc hin nhim v theo s phn
cng ca Trng on kim ton v chu trch nhim trc Trng on kim ton v nhim v c
phn cng.
iu 47. Nhim v, quyn hn v trch nhim ca T trng T kim ton
1. T trng T kim ton c cc nhim v sau y:
a) Xy dng k hoch kim ton chi tit trnh Trng on kim ton ph duyt v t chc thc
hin k hoch kim ton chi tit sau khi c ph duyt;
b) Phn cng nhim v c th cho cc thnh vin trong T kim ton;
c) Ch o, iu hnh cc thnh vin trong T kim ton thc hin kim ton theo k hoch kim
ton c ph duyt;
d) Ch o, kim tra vic thu thp bng chng kim ton; ghi chp nht k kim ton v cc ti liu
lm vic ca T kim ton v Kim ton vin nh nc theo quy nh ca Tng Kim ton Nh nc;
) Bo co nh k hoc t xut theo yu cu ca Trng on kim ton v tin thc hin k
hoch kim ton, tnh hnh v kt qu kim ton;
e) Tng hp kt qu kim ton ca cc thnh vin trong T kim ton lp bin bn kim ton; t
chc tho lun trong T kim ton thng nht v nh gi, xc nhn, kt lun v kin ngh trong bin
bn kim ton;
g) Bo v kt qu kim ton c ghi trong bin bn kim ton trc Trng on kim ton; t
chc thng bo kt qu kim ton c Trng on thng qua vi n v c kim ton; k bin
bn kim ton;
h) Tha u quyn Trng on kim ton qun l cc thnh vin ca T kim ton theo quy nh
ca Tng Kim ton Nh nc.
2. T trng T kim ton c cc quyn hn sau y:
a) Yu cu n v c kim ton cung cp y , kp thi thng tin, ti liu cn thit v gii trnh
cc vn c lin quan n ni dung kim ton;
b) Yu cu t chc, c nhn c lin quan cung cp thng tin, ti liu lin quan n ni dung kim
ton;
c) Bo lu bng vn bn kin ca mnh khc vi nh gi, xc nhn, kt lun v kin ngh trong
bin bn kim ton;
d) Bo co v kin ngh bin php x l nhng thnh vin T kim ton c sai phm Trng
on kim ton xem xt, x l theo thm quyn hoc kin ngh x l theo quy nh.
3. T trng T kim ton c cc trch nhim sau y:
a) Chu trch nhim trc Trng on kim ton v hot ng ca T kim ton;
b) Chu trch nhim trc php lut v tnh ng n, trung thc, khch quan ca nhng nh gi,
xc nhn, kt lun v kin ngh trong bin bn kim ton ca T kim ton;
c) Chu trch nhim gii trnh cc vn c lin quan n cng tc ca T kim ton theo yu cu
ca Trng on kim ton hoc n v, c nhn c thm quyn;
d) Chu trch nhim lin i v hnh vi vi phm ca cc thnh vin trong T kim ton.
iu 48. Nhim v, quyn hn ca thnh vin on kim ton l Kim ton vin nh nc
1. Thnh vin on kim ton l Kim ton vin nh nc c cc nhim v sau y:
a) Hon thnh nhim v kim ton v bo co kt qu thc hin nhim v kim ton c phn
cng vi T trng T kim ton;
11

b) Khi tin hnh kim ton ch tun theo php lut v nhng quy nh hin hnh v kim ton ca
Kim ton Nh nc, tun th nguyn tc, chun mc, quy trnh v cc quy nh khc v kim ton ca
Tng Kim ton Nh nc;
c) Thu thp v nh gi bng chng kim ton; ghi nht k kim ton v cc ti liu lm vic khc
ca Kim ton vin nh nc, lu gi, bo qun h s kim ton theo quy nh ca Tng Kim ton Nh
nc;
d) Chp hnh kin ch o v kt lun ca T trng T kim ton, Trng on kim ton;
) Chp hnh k lut cng tc ca T kim ton, on kim ton theo quy nh ca Tng Kim
ton Nh nc.
2. Thnh vin on kim ton l Kim ton vin nh nc c cc quyn hn sau y:
a) Khi thc hin kim ton, Kim ton vin nh nc c quyn c lp v ch tun theo php lut
trong vic nhn xt, nh gi, kt lun v kin ngh v nhng ni dung kim ton;
b) Yu cu n v c kim ton v t chc, c nhn c lin quan cung cp y , kp thi thng
tin, ti liu c lin quan n ni dung kim ton;
c) S dng thng tin, ti liu ca cng tc vin kim ton; xem xt tt c ti liu lin quan n hot
ng ca n v c kim ton; thu thp v bo v ti liu v bng chng khc; quan st quy trnh hot
ng ca n v c kim ton;
d) Bo lu bng vn bn kin v kt qu kim ton trong phm vi c phn cng; bo co
Trng on kim ton hoc Kim ton trng xem xt, nu khng thng nht th bo co Tng Kim
ton Nh nc;
) Yu cu Trng on kim ton, T trng T kim ton lm r nhng l do thay i nh gi,
xc nhn, kt lun v kin ngh ca mnh trong bin bn kim ton, bo co kim ton;
e) ngh Trng on kim ton, T trng T kim ton triu tp ngi lm chng thu thp
bng chng kim ton cn thit; ngh n v c kim ton triu tp hp n v v gii trnh v
nhng vn lin quan n vic kim ton; ngh mi chuyn gia, cng tc vin kim ton khi cn
thit;
g) c bo m iu kin v phng tin cn thit tin hnh kim ton c hiu qu; c n
v c kim ton b tr a im lm vic trong trng hp vic kim ton c thc hin ti n v
c kim ton;
h) c php lut bo v trong qu trnh thc hin nhim v kim ton.
iu 49. Nhim v v trch nhim ca cc thnh vin khc ca on kim ton
1. Cc thnh vin khc ca on kim ton gm Kim ton vin d b v cng tc vin kim ton.
2. Thnh vin khc ca on kim ton c nhim v v trch nhim sau y:
a) Hon thnh nhim v theo s phn cng ca T trng T kim ton;
b) Tun th chun mc, quy trnh v phng php chuyn mn, nghip v kim ton ca Kim ton
Nh nc;
c) Chu trch nhim trc T trng T kim ton v nhim v c giao.
M C 5
QU Y TR N H KI M TON
iu 50. Cc bc ca quy trnh kim ton
1. Chun b kim ton.
2. Thc hin kim ton.
3. Lp v gi bo co kim ton.
4. Kim tra vic thc hin kt lun, kin ngh kim ton.
iu 51. Chun b kim ton
1. Kho st, thu thp thng tin v h thng kim sot ni b, tnh hnh ti chnh v cc thng tin c
lin quan v n v c kim ton.
2. nh gi h thng kim sot ni b v thng tin thu thp v n v c kim ton xc
nh mc tiu, ni dung, phm vi kim ton v phng php kim ton thch hp.
3. Lp k hoch kim ton.
iu 52. Thc hin kim ton
1. on kim ton phi thc hin kim ton ng n v c kim ton, mc tiu, ni dung, phm
vi, a im v thi hn kim ton c ghi trong quyt nh kim ton ca Tng Kim ton Nh nc.
2. Cc thnh vin on kim ton p dng cc phng php chuyn mn, nghip v kim ton
thu thp v nh gi cc bng chng kim ton; kim tra, i chiu, xc nhn; iu tra i vi cc t
12

chc, c nhn c lin quan n hot ng kim ton lm c s cho cc kin nh gi, xc nhn, kt lun
v kin ngh v nhng ni dung kim ton.
iu 53. Lp v gi bo co kim ton
1. Kt thc nm kim ton v kt thc cuc kim ton, Kim ton Nh nc lp bo co kim ton
ghi r cc kin nh gi, xc nhn, kt lun v kin ngh v nhng ni dung kim ton.
Bo co kim ton c Tng Kim ton Nh nc hoc ngi c Tng Kim ton Nh nc u
quyn k tn, ng du.
2. Bo co kim ton bao gm cc loi sau y:
a) Bo co kim ton ca cuc kim ton;
b) Bo co kim ton quyt ton ngn sch nh nc;
c) Bo co kim ton nm;
d) Bo co kim ton t xut.
3. Vic lp v gi bo co kim ton c thc hin theo quy nh ti iu 54, iu 55 v iu 56
ca Lut ny.
iu 54. Lp v gi bo co kim ton ca cuc kim ton
1. Chm nht l mi lm ngy, k t ngy on kim ton kt thc kim ton ti n v c
kim ton, Trng on kim ton phi hon thnh d tho bo co kim ton gi Kim ton trng
Kim ton trng trnh d tho bo co kim ton ln Tng Kim ton Nh nc chm nht l hai mi
ngy, k t ngy kt thc kim ton ti n v c kim ton.
2. Chm nht l mi ngy, k t ngy nhn c d tho bo co kim ton, Tng Kim ton Nh
nc c trch nhim t chc xt duyt, hon thin d tho bo co kim ton v gi ly kin ca n v
c kim ton chm nht l nm ngy sau khi d tho bo bo kim ton c xt duyt v hon thin.
3. Trong thi hn by ngy, k t ngy nhn c d tho bo co kim ton, n v c kim
ton phi c kin bng vn bn gi Kim ton Nh nc; qu thi hn trn, n v c kim ton
khng c kin th c coi l nht tr vi d tho bo co kim ton.
4. Bo co kim ton ca cuc kim ton c Kim ton Nh nc gi cho n v c kim ton
v cc c quan c lin quan theo quy nh ca Tng Kim ton Nh nc chm nht l bn mi lm
ngy, k t ngy kt thc kim ton ti n v c kim ton; trng hp c bit th c th ko di,
nhng khng qu su mi ngy, k t ngy kt thc kim ton ti n v c kim ton.
5. Bo co kim ton quyt ton ngn sch a phng c gi cho Hi ng nhn dn, U ban
nhn dn cng cp; i vi bo co kim ton quyt ton ngn sch tnh, thnh ph trc thuc trung ng
cn c gi cho B Ti chnh.
iu 55. Lp v gi bo co kim ton quyt ton ngn sch nh nc v bo co kim ton nm
ca Kim ton Nh nc
1. Bo co kim ton quyt ton ngn sch nh nc c lp trn c s kt qu kim ton bo co
quyt ton ngn sch nh nc, kt qu kim ton ngn sch trung ng v ngn sch a phng trong
nm ca Kim ton Nh nc.
2. Bo co kim ton nm ca Kim ton Nh nc c lp trn c s bo co kim ton quyt
ton ngn sch nh nc v tng hp kt qu kim ton trong nm ca Kim ton Nh nc.
3. Kim ton Nh nc c trch nhim gi bo co kim ton quyt ton ngn sch nh nc, bo
co kim ton nm n Quc hi, U ban thng v Quc hi, Hi ng dn tc v cc U ban ca Quc
hi chm nht l mi su thng sau khi nm ngn sch kt thc, ng thi gi Ch tch nc, Chnh ph
v Th tng Chnh ph.
iu 56. Lp v gi bo co kim ton t xut
Cn c vo tnh cht ca cuc kim ton, Kim ton Nh nc lp v gi bo co kim ton t
xut ti Quc hi, U ban thng v Quc hi, Hi ng dn tc, cc U ban ca Quc hi, Ch tch
nc, Chnh ph, Th tng Chnh ph.
iu 57. Kim tra vic thc hin kt lun v kin ngh kim ton
1. Kim ton Nh nc phi lp k hoch v t chc kim tra n v c kim ton trong vic
thc hin y , kp thi kt lun, kin ngh ca Kim ton Nh nc v cc sai phm trong bo co ti
chnh v vi phm php lut; thc hin cc bin php khc phc yu km trong hot ng v kt qu khc
phc cc yu km theo kt lun v kin ngh ca Kim ton Nh nc.
2. Vic kim tra thc hin kt lun, kin ngh kim ton c thc hin theo cc hnh thc sau y:
a) Yu cu n v c kim ton bo co bng vn bn kt qu thc hin kt lun, kin ngh kim
ton;
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b) T chc kim tra thc hin kt lun, kin ngh kim ton ti n v c kim ton v t chc,
c quan, n v c lin quan.
M C 6
C N G KHA I KT QU KI M TO N V KT QU TH C HI N
KT LU N , KI N N GH KI M TON
iu 58. Cng khai bo co kim ton nm v bo co kt qu thc hin kt lun, kin ngh kim
ton
1. Bo co kim ton nm v bo co kt qu thc hin kt lun, kin ngh kim ton ca Kim ton
Nh nc sau khi trnh Quc hi c cng b cng khai theo quy nh ca php lut.
2. Tng Kim ton Nh nc t chc cng khai bo co kim ton nm v bo co kt qu thc
hin kt lun, kin ngh kim ton theo cc hnh thc sau y:
a) Hp bo;
b) Cng b trn Cng bo v phng tin thng tin i chng;
c) ng ti trn trang thng tin in t v cc n phm ca Kim ton Nh nc.
iu 59. Cng khai bo co kim ton ca cuc kim ton
Bo co kim ton ca cuc kim ton sau khi pht hnh c cng b cng khai cng vi bo co
ti chnh theo quy nh ca Lut ngn sch nh nc v Lut k ton.
M C 7
H S KI M TO N
iu 60. H s kim ton
1. Ti liu ca mi cuc kim ton u phi c lp thnh h s. H s kim ton gm c:
a) Quyt nh kim ton;
b) Bo co ti chnh, bo co quyt ton ngn sch c kim ton;
c) K hoch kim ton, k hoch kim ton chi tit;
d) Nht k v ti liu lm vic ca Kim ton vin nh nc, T kim ton;
) Gii trnh ca n v c kim ton;
e) Bin bn xc nhn s liu v tnh hnh kim ton ca Kim ton vin nh nc;
g) Bin bn kim ton;
h) Bo co kim ton;
i) Cc ti liu khc c lin quan n cuc kim ton.
2. Tng Kim ton Nh nc quy nh c th v h s kim ton.
3. H s kim ton phi a vo lu tr trong thi hn mi hai thng, k t ngy pht hnh bo
co kim ton ca cuc kim ton.
4. Thi hn lu tr h s kim ton ti thiu l hai mi nm, tr trng hp quy nh ti khon 1
iu 62 ca Lut ny.
iu 61. Bo qun v khai thc h s kim ton
1. H s kim ton phi c bo qun y , an ton v bo mt.
2. Ch c khai thc h s kim ton trong cc trng hp sau y:
a) Khi c yu cu ca To n, Vin kim st, c quan iu tra v cc c quan khc theo quy nh
ca php lut;
b) Khi c yu cu gim nh, kim tra cht lng kim ton; gii quyt kin ngh v bo co kim
ton, cc khiu ni, t co, lp k hoch kim ton k sau v cc yu cu khc theo quyt nh ca Tng
Kim ton Nh nc.
iu 62. Tiu hu h s kim ton
1. H s kim ton ht thi hn lu tr, nu khng c quyt nh ca c quan nh nc c thm
quyn th c tiu hu theo quyt nh ca Tng Kim ton Nh nc.
2. Tng Kim ton Nh nc quyt nh thnh lp Hi ng tiu hu h s kim ton ht thi hn
lu tr. Hi ng tiu hu h s kim ton phi tin hnh kim k, lp danh mc h s kim ton tiu hu
v bin bn tiu hu h s kim ton ht thi hn lu tr.
3. Vic tiu hu h s kim ton c thc hin bng cch t chy, ct, x nh bng my hoc
bng phng php th cng, bo m cc thng tin, s liu trong h s kim ton tiu hu khng th
s dng li c.
CHNG V
Q U Y N V N G H A V C A N V C K I M TO N
iu 63. Cc n v c kim ton
1. B, c quan ngang b, c quan thuc Chnh ph v c quan khc trung ng.
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2. C quan c giao nhim v thu, chi ngn sch nh nc cc cp.

3. Hi ng nhn dn, U ban nhn dn cc cp, c quan khc a phng.
4. n v thuc lc lng v trang nhn dn.
5. n v qun l qu d tr ca Nh nc, qu d tr ca cc ngnh, cc cp, qu ti chnh khc
ca Nh nc.
6. T chc chnh tr, t chc chnh tr - x hi, t chc chnh tr - x hi - ngh nghip, t chc x
hi - ngh nghip c s dng kinh ph ngn sch nh nc.
7. n v s nghip c ngn sch nh nc bo m mt phn hoc ton b kinh ph.
8. T chc qun l ti sn quc gia.
9. Ban Qun l d n u t c ngun kinh ph ngn sch nh nc hoc c ngun gc t ngn sch
nh nc.
10. Hi, lin hip hi, tng hi v cc t chc khc c ngn sch nh nc h tr mt phn kinh
ph hot ng.
11. Doanh nghip nh nc.
12. Ngoi c quan, t chc, n v quy nh ti cc khon t khon 1 n khon 11 iu ny, n
v nhn tr gi, tr cp ca Nh nc, n v c cng n c Nh nc bo lnh m khng phi l
doanh nghip nh nc c th thu doanh nghip kim ton thc hin kim ton; doanh nghip kim ton
phi thc hin vic kim ton theo chun mc, quy trnh kim ton nh nc v gi bo co kim ton
cho Kim ton Nh nc.
iu 64. Quyn ca n v c kim ton
1. Yu cu on kim ton xut trnh quyt nh kim ton, Kim ton vin nh nc xut trnh
th Kim ton vin nh nc.
2. T chi cung cp thng tin, ti liu khng lin quan n ni dung kim ton; ngh thay th
thnh vin on kim ton khi c bng chng cho thy thnh vin khng v t trong khi lm nhim
v.
3. Tho lun, gii trnh bng vn bn v nhng vn c nu trong d tho bo co kim ton
nu xt thy cha ph hp.
4. Khiu ni vi Tng Kim ton Nh nc v hnh vi ca Trng on kim ton, T trng T
kim ton v thnh vin khc ca on kim ton trong qu trnh thc hin kim ton khi c cn c cho
rng hnh vi l tri php lut; kin ngh vi Tng Kim ton Nh nc, c quan nh nc c thm
quyn v nh gi, xc nhn, kt lun v kin ngh kim ton khi c cn c cho rng nh gi, xc nhn,
kt lun v kin ngh l tri php lut.
5. Yu cu Kim ton Nh nc, Kim ton vin nh nc bi thng thit hi trong trng hp
gy thit hi cho n v c kim ton theo quy nh ca php lut.
6. Thc hin cc quyn khc theo quy nh ca php lut.
iu 65. Ngha v ca n v c kim ton
1. Chp hnh quyt nh kim ton.
2. Lp v gi y , kp thi bo co ti chnh, bo co quyt ton d n u t; k hoch thu, chi;
bo co tnh hnh chp hnh v quyt ton ngn sch cho Kim ton Nh nc theo yu cu.
3. Cung cp y , kp thi cc thng tin, ti liu cn thit thc hin vic kim ton theo yu
cu ca Kim ton Nh nc, Kim ton vin nh nc v phi chu trch nhim trc php lut v tnh
chnh xc, trung thc, khch quan ca thng tin, ti liu cung cp.
4. Tr li v gii trnh y , kp thi cc vn do on kim ton, Kim ton vin nh nc yu
cu.
5. Ngi ng u n v c kim ton phi k bin bn kim ton.
6. Thc hin y , kp thi kt lun, kin ngh ca Kim ton Nh nc v sai phm trong bo
co ti chnh v sai phm trong vic tun th php lut; thc hin bin php khc phc yu km trong
hot ng theo kt lun, kin ngh ca Kim ton Nh nc; bo co bng vn bn v vic thc hin kt
lun, kin ngh cho Kim ton Nh nc.
iu 66. Trch nhim gi bo co ti chnh, bo co quyt ton ngn sch
1. Kt thc nm ngn sch, cc n v d ton cp I ca ngn sch trung ng, U ban nhn dn
tnh, thnh ph trc thuc trung ng c trch nhim gi bo co ti chnh, bo co quyt ton ngn sch
cho B Ti chnh theo quy nh ca Lut ngn sch nh nc, ng thi gi cho Kim ton Nh nc.
2. B Ti chnh c trch nhim gi bo co quyt ton ngn sch nh nc cho Kim ton Nh
nc chm nht l mi bn thng sau khi kt thc nm ngn sch.
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3. Kho bc Nh nc nh k gi bo co thc hin d ton thu, chi ngn sch qu, nm cho Kim
ton Nh nc.
C H N G VI
B O M H O T N G C A K I M TO N N H N C
iu 67. Kinh ph hot ng ca Kim ton Nh nc
1. Kim ton Nh nc c kinh ph hot ng ring, l n v d ton cp I ca ngn sch trung
ng. Kinh ph hot ng ca Kim ton Nh nc do Kim ton Nh nc lp d ton v ngh Chnh
ph trnh Quc hi quyt nh.
2. Vic qun l, cp v s dng kinh ph hot ng ca Kim ton Nh nc c thc hin theo
quy nh ca php lut v ngn sch nh nc.
iu 68. Bin ch ca Kim ton Nh nc
Tng bin ch ca Kim ton Nh nc do U ban thng v Quc hi quyt nh theo ngh
ca Tng Kim ton Nh nc.
iu 69. u t hin i ho hot ng kim ton nh nc
Nh nc c chnh sch u t pht trin cng ngh thng tin v cc phng tin khc bo m
cho t chc v hot ng ca Kim ton Nh nc, p ng yu cu hi nhp quc t.
iu 70. Ch i vi cn b, cng chc ca Kim ton Nh nc
Ch tin lng, ph cp, trang phc i vi cn b, cng chc Kim ton Nh nc v ch
u tin i vi Kim ton vin nh nc do U ban thng v Quc hi quy nh.
iu 71. Th Kim ton vin nh nc
1. Th Kim ton vin nh nc do Tng Kim ton Nh nc cp cho Kim ton vin nh nc
s dng khi thc hin nhim v kim ton.
2. Mu th Kim ton vin nh nc v ch s dng th Kim ton vin nh nc do Tng Kim
ton Nh nc quy nh.
C H N G VI I
G I M S T H O T N G C A K I M TO N N H N C , X L
V I P H M V G I I Q U Y T K H I U N I , T C O
iu 72. Gim st hot ng ca Kim ton Nh nc
1. Quc hi, U ban thng v Quc hi, Hi ng dn tc, U ban ca Quc hi, on i biu
Quc hi, i biu Quc hi theo chc nng, nhim v, quyn hn ca mnh, c trch nhim gim st
hot ng v vic s dng kinh ph ca Kim ton Nh nc.
2. Khi xt thy cn thit, Quc hi thnh lp U ban lm thi nghin cu, thm tra v kt qu
hot ng ca Kim ton Nh nc.
iu 73. X l vi phm
1. Mi hnh vi vi phm php lut v kim ton nh nc phi c x l kp thi, nghim minh.
2. C quan iu tra, Vin kim st nhn dn, To n nhn dn c trch nhim xem xt kin ngh ca
Kim ton Nh nc x l vi phm php lut theo thm quyn.
iu 74. Gii quyt kin ngh, khiu ni, t co v kim ton nh nc
1. Trong thi hn ba mi ngy, k t ngy nhn c kin ngh ca n v c kim ton v bo
co kim ton, Tng Kim ton Nh nc phi xem xt, gii quyt; i vi v vic phc tp th thi hn
ny c th ko di, nhng khng qu bn mi lm ngy, k t ngy nhn c kin ngh.
2. Vic khiu ni, t co v gii quyt khiu ni, t co v kim ton nh nc c thc hin theo
quy nh ca php lut v khiu ni, t co.
C H N G VI I I
IU KHON THI HNH
iu 75. Kim ton lnh vc quc phng, an ninh
Cn c vo quy nh ca Lut ny, U ban thng v Quc hi quy nh vic kim ton i vi
mt s hot ng thuc lnh vc quc phng, an ninh.
iu 76. Hiu lc thi hnh
Lut ny c hiu lc thi hnh t ngy 01 thng 01 nm 2006.
Lut ny c Quc hi nc Cng ho x hi ch ngha Vit Nam kho XI, k hp th 7 thng
qua ngy 14 thng 6 nm 2005

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