Code of conduct of state auditors in internal relations in Vietnam from July 8, 2024

Code of conduct of state auditors in internal relations in Vietnam from July 8, 2024 (Image from the internet)

On July 8, 2024, the State Audit Office of Vietnam issued Decision 1337/QD-KTNN stipulating the Code of Conduct for state auditors in Vietnam.

Code of conduct of state auditors in internal relations in Vietnam from July 8, 2024

The Code of Cconduct for state auditors in internal relations in Vietnam is stipulated in Article 6 of the Regulations issued with Decision 1337/QD-KTNN as follows:

(1) For state auditors

- Conduct towards leadership and management officials:

+ Must respect superiors; strictly implement decisions, plans, task assignments from superiors; be honest in work reports and provide complete results and information within the scope of assigned tasks to superiors; be proactive, creative in performing assigned tasks. When there is evidence proving that a superior’s decision is not compliant with current legal provisions, promptly report in writing to the decision-maker; if the decision-maker insists on the execution, comply but request written opinions and simultaneously report to the immediate superior of the decision-maker.

+ Maintain the audit results according to legal regulations and proper procedures as per the State Audit Team’s organization and operation regulations; responsible for collecting sufficient audit evidence to defend and prove the correctness of the preserved opinion.

+ Should not exploit feedback or criticism to damage the reputation of leadership and management officials.

+ Timely report to competent authorities upon detecting acts of corruption, wastefulness, negativity in audit activities.

- Conduct towards colleagues:

In relations with colleagues, state auditors must consciously build and promote good cooperative relationships with colleagues; must be honest, have a friendly and open attitude, greet each other when meeting; respect, protect the honor, and uphold the reputation of colleagues.

Avoid causing noise, disorder in the office, or speaking loudly during communication; avoid causing factions, divisions, or exploiting feedback, and criticism to damage colleagues’ reputation; must not harass or cause trouble for colleagues.

During participation in audit activities, must cooperate and assist colleagues to complete the work on schedule and with the highest efficiency.

- Other conduct:

state auditors must not perform the following acts: Make false accusations; write anonymous or pseudonymous denunciations; organize, participate in inciting, instigating, bribing, or coercing others into complaints, denunciations; intentionally sending or spreading complaints, denunciations to places without authority to resolve.

(2) For state auditors who are leaders or managers:

- Fully implement the code of conduct as stipulated in clause (1).

- Must build, maintain unity, ethics, and governmental culture within the agency or unit, and within audit activities; promptly grasp the psychology of state auditors under their management to have appropriate management methods to maximize the ability, experience, creativity, and proactiveness in performing the tasks of state auditors.

Create conditions to promote democracy in work and encourage the initiatives of state auditors; respect and create trust for state auditors when assigning tasks and directing task performance; protect the honor of state auditors when faced with false reflections, complaints, or denunciations.

- Strictly prohibit abusing power, being domineering towards subordinates, imposing personal opinions affecting task execution, management, and audit results.

- Ensure fair and impartial conduct, without discrimination based on gender, marital status, family relations, disability, religion, ethnicity in management, task assignment, evaluation, planning, or appointment of officials; do not threaten, suppress, or retaliate against those who provide feedback or criticism.

- Must provide specific guidance and conclusions on management and audit activities; strictly prohibit vague instructions that cause difficulty for subordinates in execution; do not shirk or push responsibilities when performing tasks, duties they are responsible for, affecting the unit’s activities or the interests, honor of colleagues, subordinates.

- Strictly prohibit concealment and distortion of feedback from subordinates, organizations, or citizens regarding matters related to the functional tasks assigned to the unit in non-compliance with the law.

Decision 1337/QD-KTNN comes into force in Vietnam from July 8, 2024.

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