Code of Conduct in performing duties of anti-corruption, anti-misconduct and practice of thrift, anti-wastefulness for State auditors of Vietnam

Code of Conduct in performing duties of anti-corruption, anti-misconduct and practice of thrift, anti-wastefulness for State auditors of Vietnam​ (Image from the Internet)

On July 8, 2024, the State Audit issued Decision 1337/QD-KTNN on the Code of Conduct for State Auditors.

Code of Conduct in performing duties of anti-corruption, anti-misconduct and practice of thrift, anti-wastefulness for State auditors of Vietnam

According to Article 8 of Decision 1337/QD-KTNN, State Auditors must raise their sense of responsibility in anti-corruption, anti-misconduct and practice of thrift, anti-wastefulness for State auditors of Vietnam in auditing activities in Vietnam. To be specific:

(1) Prohibited acts for State Auditors in auditing activities in Vietnam:

- Bribery, accepting bribes, brokering bribes, brokering administrative procedures, or exploiting their position to broker and receive compensation in any form contrary to regulations; do not give or receive commissions or broker giving or receiving commissions contrary to regulations;

- Providing, disclosing information, documents, and records of the audited unit to unauthorized organizations or individuals; exploiting internal or adverse information of organizations or individuals to impose conditions, pressure the audited unit for profit or other personal motives; directing or providing false information, documents, unreleased or wrongful implementation of inspection, examination, and audit conclusions or recommendations;

- Receiving money, assets, other material benefits, or non-material benefits, participating in recreational activities of the audited unit or related persons;

- Exploiting familiar relationships or using their work position and prestige, or that of others, to influence, seek favors, exert pressure on the audited unit or related organizations or individuals for profit or other personal motives. Allowing their spouse; parents or guardians, or parents/guardians of their spouse; biological or adopted children, sons-in-law, daughters-in-law; siblings; siblings of their spouse to exploit their position and authority to manipulate and interfere in auditing activities. Introducing personal intentions, setting criteria, conditions, assessments, and evaluations that are coercive, inaccurate, and dishonest to benefit or disadvantage the audited unit;

- Assessing, verifying, concluding, and recommending audits dishonestly or falsifying, distorting case files and the nature of violations by the audited unit; covering up, abetting, delaying, or failing to conclude, mishandle, conclude, or handle improperly the content, nature, and level of violations or not reporting to the competent authority for handling according to regulations for violating organizations or individuals;

- Agreeing to conditions with the audited unit or related persons and not properly implementing or not fully implementing regulations to alter, distort audit results and conclusions;

- Failing to propose or recommend to the competent authority for handling under the law when detecting signs of a crime; failing to propose or enforce material recovery, disciplinary action within their authority for violations;

- Meeting, contacting, or communicating inappropriately with organizations or individuals of the audited unit; using verification documents improperly;

- Performing audit duties beyond their authority, not following professional procedures, scope, subjects, content, or timeframe as regulated;

- Disclosing state secrets or professional secrets of the audited unit;

- Harassing, creating difficulties, showing coercive attitudes, disrespect, or non-compliance with industry regulations, unauthorized interference with the audited unit's activities;

- Not handling or not reporting to the competent authorities for handling according to regulations upon receiving information, complaints, and denunciations about the audited unit;

- Obstructing or unauthorized interference in audit activities;

- Exploiting their position or using their reputation, influence, or that of their family to suggest, influence, exert pressure on those with decision-making authority or advisors on audit conclusions that are untrue; influencing the authorities to obtain undue results or benefits for the audited unit, affecting the interests of the State, organizations, or individuals;

- Directly or indirectly assisting the audited unit in actions to avoid, mitigate responsibilities;

- Not promptly proposing to the competent authority to change audit team members when there are grounds to determine that the members are not impartial and objective in their work; not promptly directing, resolving difficulties, and obstacles in audit activities; not promptly reporting to the competent authority for inspection or audit of organizations, agencies, units, and individuals showing signs of violations or identified complaints as having a basis.

(2) Acts that must be promptly, fully, and accurately reported in audit activities

State Auditors must immediately report to their superior, and if their direct superior does not issue clear instructions, the auditor must report to the Head of the audit team or the Head of the unit hosting the audit when detecting the following acts by the audited unit:

- Signs of corruption, negative behavior, or acts of covering up or aiding corruption, negative behavior;

- Wasteful use or financial and public asset wastage in agencies, organizations, and units being audited;

- Unauthorized interference in audit activities;

- Exploiting influence to impact auditing personnel;

- Bribing responsible persons, officials, or related persons to evade responsibility or reduce the severity of violations;

- Exploiting their position or using their or their family's reputation and influence to suggest, influence, exert pressure so that the authorized person makes decisions, or advises to make audit evaluations, verifications, conclusions, and recommendations that are not true in nature;

- Submitting deceptive, dishonest, incomplete, untimely, or biased reports related to audit activities.

(3) In other activities

- State Auditors must voluntarily report to the competent authority when they are ineligible to be part of the audit team as regulated in the Law on State Audit and regulations on the organization and operation of the State Audit team.

- State Auditors must be honest in reporting, filing records, disclosing their personal history, asset, and income declaration; not opening foreign accounts contrary to regulations;

- State Auditors may only use public assets for lawful and legitimate purposes; must comply with State Audit regulations on advances, travel expenses, and other expenditures; strictly prohibited from overlapping travel expense payments from multiple sources or exploiting travel reimbursements for illicit gains.

(4) One should not engage in corrupt, wasteful, negative acts, or other violations of the Communist Party and State regulations.

Purpose of issuing the Code of Conduct

- Strict compliance with the Communist Party's and State's regulations on power control, anti-corruption, and negative practices in inspection, supervision, party discipline enforcement, audit activities;

- Publicize and enforce the code of conduct for State Auditors in auditing activities and social interactions;

- Raise the sense of responsibility, professional ethics, and professionalism of State Auditors; enhance the prestige of the State Audit; improve the efficiency and quality of auditing activities of the State Audit;

- Serve as a basis for organizations and individuals to monitor the conduct of State Auditors in auditing activities and social interactions; contribute to effectively implementing the democratic regulations in units under the State Audit;

- Provide a basis for units under the State Audit (according to delegated authority) to handle responsibility when State Auditors violate the conduct regulations and standards during their participation in audit activities and social interactions.

(Article 2 of Decision 1337/QD-KTNN)

Le Nguyen Anh Hao

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