What Should the State Audit of Vietnam Do If Detecting Criminal Offenses During the Audit Process?

Point a Clause 2 Article 16 of the Audit Process by the State Audit Office of Vietnam issued together with Decision 02/2020/QD-KTNN stipulates the audit implementation process as follows:

During the audit implementation, if serious violations, criminal indications, or cases indicating corruption and wastefulness are discovered: the state auditors (KTNN), Team Leaders must promptly report to the Chief Auditor, Audit Chief; the Chief Auditor, Audit Chief must promptly report to the Auditor General to direct clarification and handling; concurrently, request the audited unit to explain the discovered issues as directed by the Chief Auditor, Audit Chief, and Auditor General.

Thus, if during the audit process any violations with criminal indications are discovered, the state auditors (KTNN) must promptly report to the Chief Auditor, Audit Chief; for them to report to higher authorities and handle the situation.

Respectfully!