Process of auditing cases with signs of corruption in Vietnam

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1. The process of auditing cases with signs of corruption in Vietnam

From June 30, 2023, the process of auditing cases with signs of corruption officially took effect because the State Auditor General issued Decision 07/2023/QD-KTNN at the request of the Director of the Legal Department. .

According to the provisions of Article 1 Chapter 1 of Decision 07/2023/QD-KTNN on the audit process of cases with signs of corruption, as follows:

- The process of auditing cases with signs of corruption (hereinafter referred to as the Process): prescribe the order and procedures for conducting the audit; verify and clarify cases with signs of corruption detected during the audit; disclose the audit report of the case showing signs of corruption.

Step 1: Detecting cases with signs of corruption

Collect and evaluate evidence.

+ Discuss and handle in the audit team.

+ Head of the audit team to examine, review, and evaluate audit evidence and handle cases with signs of corruption.

Step 2: Verifying and clarifying the case with signs of corruption

+ The unit presiding over the audit organizes the appraisal of audit files and evidence in cases with signs of corruption.

+ The State Audit Office shall organize the appraisal of audit dossiers and evidence of cases showing signs of corruption.

+ Conducting verification and clarify cases with signs of corruption.

+ Reporting verification results.

+ Verification Report verification results.

Step 3: Handling cases with signs of corruption

+ If the case shows signs of crime, immediately transfer the case file and request the investigating agency to consider and prosecute the criminal case, and at the same time notify in writing the People's Procuracy of the same level.

+ In cases where there are no signs of crime, it is recommended that competent agencies, organizations, units, and individuals handle the violators and notify the State Audit in writing of the handling results.

+ The head of the unit presiding over the audit is responsible for completing the dossier and reporting the case with signs of corruption to the State Auditor General (through the General Department) for deposit to the agencies as prescribed.

+ At the end of the audit, the audit team is responsible for synthesizing the audit results of the case with signs of corruption into the audit report.

- In the audit activities, if there are other cases that arise outside the provisions of this Procedure, Audit team leader, audit team leader, audit team members, organizations, and individuals entrusted or hired to perform audits must report to the head of the unit presiding over the audit and submit it to the State Auditor General for consideration and decision.

2. Acts of corruption

According to the provisions of Clause 2, Article 4 of Decision 07/2023/QD-KTNN on corrupt acts, it is understood in accordance with the provisions of Article 2 of the Anti-Corruption Law 2018.

2.1.Acts of corruption committed by office holders in state organizations

- Embezzlement;

- Taking bribes;

- Abuse of one’s position or power for illegal appropriation of assets;

- Abuse of official capacity during performance of tasks or official duties (hereinafter referred to as “duties”) for personal gain;

- Acting beyond authority in performance of one’s duties for personal gain;

- Abuse of official capacity to influence another person for personal gain

- Impersonation for personal gain;

- Bribing or brokering bribery for taking advantage of one’s influence over a state organization or for personal gain;

- Illegal use of public assets for personal gain by abuse of official capacity;

- Harassment for personal gain;

- Failure to perform or correctly perform one’s duties for personal gain;

- Abuse of official capacity to screen violations of law for person gain; illegally intervening or obstructing supervision, inspection, audit, investigation, prosecution, adjudication or judgment enforcement for personal gain.

2.2. Acts of corruption committed by office holders in non-state organizations

- Embezzlement;

- Taking bribes;

- Bribing or brokering bribery for taking advantage of one’s influence over the operation of the enterprise or organization, or for personal gain.

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