What contents are considered classified as confidential in the field of state audit in Vietnam?

What acts are prohibited in the State Audit in Vietnam?

Pursuant to Article 8 of the 2015 State Audit Law, amended by Point a, Clause 15, Article 1 of the 2019 Amended State Audit Law, stipulates the following prohibited acts:

Prohibited acts

1. The following acts of SAV, state auditors, and collaborators:

a) Harassing, causing difficulties to audited units;

b) Illegally intervening normal operation of audited units;

c) Giving bribes, taking bribes, and/or brokering bribery;

d) Making false or insufficient audit reports;

dd) Misuse of power and/or position for self-seeking purposes;

e) Revealing state secrets or trade secrets of audited units;

g) Revealing information about the audit progress and result that are not officially published.

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According to this Article, the prohibited acts of the State Audit are as follows:

(1) For acts of SAV, state auditors, and collaborators

- Harassing, causing difficulties to audited units;

- Illegally intervening normal operation of audited units;

- Giving bribes, taking bribes, and/or brokering bribery;

- Making false or insufficient audit reports;

- Misuse of power and/or position for self-seeking purposes;

- Revealing state secrets or trade secrets of audited units;

- Revealing information about the audit progress and result that are not officially published.

(2) For acts of audited units and entities relevant to governmental auditing activities are prohibited:

- Refusing to provide information, documents serving the audit at the request of SAV and state auditors;

- Obstructing the work of SAV and state auditors;

- Making false, untruthful, insufficient, unpunctual reports, or failure to provide objective information about the audit carried out by SAV;

- Giving bribes to state auditors and collaborators;

- Shielding violations against regulations of law on public finance and/or public property.

(3) Every organization and individual is prohibited to illegally intervene the audit and audit result of SAV, state auditors, and collaborators.

What contents are considered classified as confidential in the field of state audit in Vietnam? (Image from the Internet)

What contents are considered classified as confidential in the field of state audit in Vietnam?

Pursuant to the provisions of Article 1 of Decision 504/QD-TTg of 2022, regulations on classified confidential are as follows:

Classification of confidential 

1. Contents of the State Audit's conclusions and recommendations for handling cases with signs of serious crimes discovered through audit activities.

2. Contents of the State Audit's conclusions and recommendations for handling cases with signs of serious corruption discovered through audit activities.

3. Written reports and exchanges of the State Audit with competent state agencies on cases with signs of serious crime and corruption discovered through audit activities.

Thus, contents considered confidential state secrets in the field of state audit include:

- Contents of conclusions and recommendations for handling by the State Audit for cases with signs of serious crimes discovered through audit activities.

- Content of the State Audit's conclusions and recommendations for handling cases with signs of serious corruption discovered through audit activities.

- Written reports and exchanges of the State Audit with competent state agencies on cases with signs of serious crime and corruption discovered through audit activities.

Can audit reports containing contents that are state secrets be published in Vietnam?

Pursuant to Article 50 of the 2015 State Audit Law, regulations on publishing of audit reports are as follows:

Publishing of audit reports

1. An audit report shall be published after its issuance, except for the contents considered state secrets as defined by law.

2. State Auditor General shall organize the publishing of audit results in one or some of the following manners:

a) Press conference;

b) Posting on Official Gazette and the media

c) Posting on websites and publications of SAV;

d) Posting at the office of audited unit.

Thus, the audit report after release is publicly announced, except for contents that are state secrets according to the provisions of law in Vietnam.

Therefore, audit reports containing contents that are state secrets will not be published in Vietnam.

Best regards!