Audit Procedure for Cases with Signs of Corruption: Number of Steps? What Constitutes Corrupt Behavior in the Public Sector?
What are the acts of corruption discovered during the auditing process in the state sector?
Based on Clause 2, Article 4 of the Anti-Corruption Audit Procedure issued together with Decision 07/2023/QD-KTNN regulating acts of corruption in the state sector, including:
(1) For acts of corruption in the state sector committed by persons holding positions of power in state agencies, organizations, or units, including:
- Embezzlement of assets.- Receiving bribes.- Abusing positions or power to appropriate assets.- Abusing positions or power while performing duties for personal gain.- Exceeding authority while performing duties for personal gain.- Abusing positions or power to influence others for personal gain.- Forgery in work for personal gain.- Offering and mediating bribes to resolve work of agencies, organizations, units, or localities for personal gain.- Abusing positions or power to illegally use public assets for personal gain.- Harassment for personal gain.- Failing to perform, or improperly or incompletely performing duties for personal gain.- Abusing positions or power to cover up for violators for personal gain; obstructing or illegally interfering in supervision, inspection, audit, investigation, prosecution, adjudication, execution of judgments for personal gain.
(2) For acts of corruption in the non-state sector committed by persons holding positions of power in enterprises or organizations, including:
- Embezzlement of assets.- Receiving bribes.- Offering and mediating bribes to resolve work of their enterprises or organizations for personal gain.
What are the steps in the audit procedure for cases displaying signs of corruption? What are the acts of corruption in the state sector?
What are the steps in the audit procedure for cases displaying signs of corruption?
Based on Article 1 of the Anti-Corruption Audit Procedure issued together with Decision 07/2023/QD-KTNN, the following is regulated:
The Anti-Corruption Audit Procedure (hereinafter referred to as the Procedure) stipulates the sequence and procedures for conducting audits, verifying, and clarifying cases with signs of corruption detected during the audit process; and publishing the Audit Report on cases with signs of corruption.
This Procedure is based on the provisions of the Anti-Corruption Law, the State Audit Law, the System of State Audit Standards (CMKTNN), the auditing process of the State Audit Office, and practical audit activities.
The Procedure consists of 3 steps:
- Detecting cases with signs of corruption;- Verifying and clarifying cases with signs of corruption;- Handling cases with signs of corruption.
How are cases with signs of corruption handled?
Based on Article 17 of the Anti-Corruption Audit Procedure issued together with Decision 07/2023/QD-KTNN, the following is regulated:
The Council stipulated in Clause 1, Article 13 of the Anti-Corruption Audit Procedure issued together with Decision 07/2023/QD-KTNN advises the State Auditor General to handle cases with signs of corruption as regulated in Article 62 of the Anti-Corruption Law 2018, specifically:
- For cases with signs of criminal offenses, the dossier and recommendations should be immediately transferred to the Investigative Agency for consideration of criminal prosecution and simultaneously notified in writing to the People's Procuracy at the same level.- For cases without signs of criminal offenses, the relevant authorities, organizations, units, or individuals with authority should be recommended to handle the violators. The handling authority, organization, unit, or individual must inform the State Audit Office in writing of the results.- Additionally, the head of the unit conducting the audit is responsible for completing the dossier and reporting the case with signs of corruption to the State Auditor General (via the General Department) for submission to relevant authorities as regulated.- Upon completing the audit, the Audit Team is responsible for compiling results into the Audit Report.
Decision 07/2023/QD-KTNN will take effect from June 30, 2023.
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