Vietnam: What is the process of organizing the appraisal of audit files and evidence in cases with signs of corruption of the unit presiding over the audit?
- What is the process of verifying and clarifying cases with signs of corruption detected during the state audit?
- What is the process of organizing the appraisal of audit files and evidence in cases with signs of corruption of the unit presiding over the audit?
- Who are the members of the Council to appraise the audit files and evidences for cases showing signs of corruption in the state audit?
- How to conduct verification and clarification of the case with signs of corruption in the state audit?
What is the process of verifying and clarifying cases with signs of corruption detected during the state audit?
Pursuant to the provisions of Chapter 3 Auditing Process of cases with signs of corruption issued together with Decision No. 07/2023/QD-KTNN stipulating the process of verifying and clarifying cases with signs of corruption detected during the audit through the following steps:
Step 1: The unit presiding over the audit organizes the appraisal of the audit files and evidence of the case with signs of corruption.
Step 2: The State Audit Office of Vietnam organizes the appraisal of audit files and evidences for cases with signs of corruption.
Step 3: Conduct verification and clarify the case with signs of corruption.
Step 4: Report verification results.
Step 5: Verify the Verification Results Report.
Vietnam: What is the process of organizing the appraisal of audit files and evidence in cases with signs of corruption of the unit presiding over the audit?
What is the process of organizing the appraisal of audit files and evidence in cases with signs of corruption of the unit presiding over the audit?
Pursuant to the provisions of Article 12 of the Auditing Process of cases with signs of corruption promulgated together with Decision No. 07/2023/QD-KTNN stipulating the process of organizing the appraisal of audit dossiers and evidences for cases with signs of corruption of the unit presiding over the audit as follows:
Step 1: The head of the unit presiding over the audit establishes a council to appraise the case file with signs of corruption.
To consider and settle according to their competence or submit to competent authorities for consideration and settle the proposals of the head of the audit delegation.
Step 2: The head of the unit presiding over the audit directs the head of the audit delegation to carry out additional audit procedures and contents, and collect additional audit evidence if necessary; and immediately report to the Head of State Audit in charge for direction on the basis of appraisal results.
Step 3: The head of the audit delegation implements the work under the direction and conclusion of the head of the unit presiding over the audit.
Concurrently, consolidate and synthesize audit evidence and report to the Head of the unit presiding over the audit.
Step 4: Within 02 working days from the date of receipt of the case file, the head of the unit presiding over the audit must conclude whether the case has any signs of corruption and report it to the State Auditor General and notify the Head of the audit delegation of their conclusions.
- In case the case shows signs of corruption, the head of the unit presiding over the audit shall report to the State Auditor General for consideration and handling.
- In case the case shows no signs of corruption, the head of the unit presiding over the audit shall direct the head of the audit delegation to continue the audit as planned.
- In case of disagreement with the conclusion of the head of the unit presiding over the audit, the head of the audit delegation has the right to reserve his/her written opinion according to the Regulation on organization and operation of the State Audit delegation.
Note: The head of the unit presiding over the audit is responsible before the law and the State Auditor General for his/her conclusions.
Who are the members of the Council to appraise the audit files and evidences for cases showing signs of corruption in the state audit?
Pursuant to the provisions of Article 13 of the Auditing Process of cases with signs of corruption issued together with Decision No. 07/2023/QD-KTNN stipulating as follows:
State Audit Office of Vietnam shall organize the appraisal of audit files and evidence in cases with signs of corruption
1. The State Auditor General shall establish a Council to appraise the audit files and evidence of cases showing signs of corruption and advise and advise the State Auditor General in directing the verification, clarification and handle cases showing signs of corruption in accordance with law.
2. The composition of the Appraisal Council includes: The Chairman of the Council is a Deputy State Auditor General, the Head of the unit presiding over the audit, representatives of the leaders of the following units: General Department, Regime and Control Department audit quality control, Legal Department, State Audit Inspectorate, Audit delegation Leader, Audit delegation Leader and other members decided by the State Auditor General. The General Department is responsible for advising the State Auditor General to establish the Appraisal Council and acting as its secretary.
3. Within 3 working days from the date of receiving the case file with signs of corruption submitted by the unit presiding over the audit, the appraisal council must hold a meeting and conclude whether or not the case shows signs of corruption; if there are not enough grounds for conclusion, it must specify the contents and issues that need further verification and clarification, additional methods and procedures, etc.
a) In case there are sufficient grounds and grounds for concluding criminal signs, without further verification or clarification, the provisions of Clause 1, Article 17 of this Process shall be followed.
b) Where it is necessary to verify, clarify and consolidate more audit evidence on signs of corruption, the provisions of Articles 14, 15 and 16 of this Process shall be followed.
c) If the case shows no signs of a crime, it shall be handled according to the provisions of Clause 2, Article 17 of this Process.
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According to the above provisions, the composition of the Council to appraise the records and audit evidence of the case with signs of corruption includes:
- The Chairman of the Council is a Deputy State Auditor General.
- The head of the unit presiding over the audit, representatives of the leaders of the units: Department of General Affairs, Department of Audit Regime and Quality Control, Legal Department, State Audit Inspectorate, Head of Audit delegation, the audit delegation leader and other members shall be decided by the State Auditor General.
- The General Department is responsible for advising the State Auditor General to establish the Appraisal Council and to act as its secretary.
How to conduct verification and clarification of the case with signs of corruption in the state audit?
Pursuant to the provisions of Article 14 of the Auditing Process of cases with signs of corruption issued together with Decision No. 07/2023/QD-KTNN stipulating the process of verifying and clarifying cases with signs of corruption as follows:
Step 1: The head of the audit delegation is responsible for making a plan to verify the case with signs of corruption and submit it to the head of the audit delegation for consideration and approval.
At the same time, send the approved Verification Plan to the Head of the unit presiding over the audit for monitoring and direction.
Step 2: Conduct verification according to the Plan
- The State Auditor shall verify and clarify the case with signs of corruption according to the approved plan.
Note: Verification results must be recorded in writing.
- The audit delegation leader and the audit delegation leader shall direct the verification, inspection and review of the verification order and procedures and the verification results.
Decision No. 07/2023/QD-KTNN takes effect from June 30, 2023
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