The State Audit of Vietnam issued the audit process for cases showing signs of corruption in Vietnam

The State Audit of Vietnam issued the audit process for cases showing signs of corruption in Vietnam

On May 16, 2023, the State Audit issued Decision 07/2023/QD-KTNN on auditing process for cases showing signs of corruption.

As prescribed in the Decision 07/2023/QD-KTNN, there are 03 steps in the audit process of cases showing signs of corruption including:

Step 1: Detect a case with signs of corruption;

Step 2: Verify and clarify cases showing signs of corruption;

Step 3: Handle cases showing signs of corruption.

Note: Decision 07/2023/QD-KTNN takes effect 45 days after signing.

In which cases shall be applied with the audit process of the State Audit of Vietnam?

Pursuant to Article 6 of the audit process for cases with signs of widespread corruption issued together with the Decision 07/2023/QD-KTNN stipulating auditing cases with signs of corruption according to the audit process of the State Audit as follows:

Audit cases showing signs of corruption according to the State Audit's audit process

1. Audit cases according to the State Audit's audit process:

a) The case showing signs of corruption is an audit included in the Annual Audit Plan and Additional Audit Plan of the State Audit.

b) The case showing signs of corruption falls within the content and scope of an audit included in the Annual Audit Plan or Additional Audit Plan.

c) A case with signs of corruption is received related to an audit that is in the process of being audited and the State Auditor General decides to split it into another audit.

2. In the process of performing audits as prescribed in Clause 1 of this Article, audit evidence of suspected signs of corruption and crime is discovered, in addition to implementing the orders and procedures according to the provisions of the State Audit's audit process, the audit team and audit team members must carry out the steps specified in this process.

Thus, auditing according to the State Audit's audit process is applied in 03 cases as follows:

- A case showing signs of corruption is an audit included in the Annual Audit Plan and Additional Audit Plan of the State Audit;

- The case showing signs of corruption falls within the content and scope of an audit included in the Annual Audit Plan or Additional Audit Plan;

- The case with signs of corruption was approached in connection with an audit that was in the process of being audited and decided by the State Auditor General to split into another audit.

Who will apply the audit process for cases showing signs of corruption in Vietnam?

Pursuant to Article 3 of Decision 07/2023/QD-KTNN stipulating regulations on subjects applying the audit process for cases showing signs of corruption in Vietnam:

- Units under the State Audit are assigned to preside over the implementation of audits and audit teams of the State Audit;

- Units under the State Audit are assigned the task of checking, inspecting, supervising and controlling audit quality;

- Organizations and individuals entrusted or hired to perform audits, State Audit collaborators;

- Audited units and other relevant agencies, organizations and individuals.

Which corrupt practices will be subject to the audit process in Vietnam?

Pursuant to Clause 2 Article 4 of the audit process for cases with signs of widespread corruption issued together with the Decision 07/2023/QD-KTNN stipulating corrupt practices subject to the audit process in Vietnam as follows:

(1) Corrupt acts in the state sector committed by people with positions and powers in agencies, organizations, and units in the state sector include:

- Embezzlement of assets;

- Bribery;

- Abusing positions and powers to appropriate property;

- Abusing positions and powers while performing duties and official duties for personal gain;

- Abusing power while performing duties and official duties for personal gain;

- Taking advantage of positions and powers to influence others for personal gain;

- Forgery in work for personal gain;

- Giving bribes or brokering bribes to handle the affairs of agencies, organizations, units or localities for personal gain;

- Abusing positions and powers to illegally use public property for personal gain;

- Harassment for personal gain;

- Failure to perform, improper or incomplete performance of duties and official duties for personal gain;

- Taking advantage of positions and powers to cover up for people who violate the law for personal gain; Illegally obstructing or intervening in supervision, inspection, inspection, auditing, investigation, prosecution, trial, and judgment enforcement for personal gain.

(2) Corrupt acts in the non-state sector committed by people with positions and powers in enterprises and organizations in the non-state sector include:

- Embezzlement of assets;

- Bribery;

- Giving bribes or brokering bribes to handle the affairs of your business or organization for personal gain.

Best regards!