Prohibited acts in the auditing activities of the State audit delegation in Vietnam

Prohibited acts in the auditing activities of the State audit delegation in Vietnam (Internet image)

On August 20, 2024, the State Auditor General issued Decision 1495/QD-KTNN about the Regulations on the Organization and Operation of the State audit delegation.

Prohibited acts in the auditing activities of the State audit delegation in Vietnam

According to Article 7 of the Regulation promulgated with Decision 1495/QD-KTNN, the prohibited acts in the activities of the State audit delegation include:

- Bribing, accepting bribes, or mediating bribes in any form, coercing the responsible persons, positions, authorities, or related persons to mitigate or avoid responsibilities for violators.

- Providing, disclosing information, documents, and records of the audited unit and relevant agencies, organizations, and individuals (hereinafter referred to as the audited unit) to unauthorized organizations and individuals, especially information, documents, and records during the audit process; disclosing information about audit situations and results which have not been officially announced.

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

- Exploiting familiar relationships or using one's advantageous position, reputation to influence, take advantage, exert pressure on the audited unit or related organizations or individuals for personal gain or other motives.

- Exploiting known internal information or adverse information of organizations, individuals to set conditions, exert pressure on the audited unit, or authorities responsible for audit tasks for personal gain or other motives.

- Allowing family members to exploit one's positions and powers to manipulate, interfere with the audit process.

- Imposing personal opinions, setting out criteria, conditions, comments, and assessments that are coercive, untrue to the essence, and factual to benefit or cause disadvantage to the audited unit.

- Falsifying or incomplete reporting of audit results; making assessments, confirmations, conclusions, and recommendations that are untrue to the essence or fabricating, altering the content of records, the essence of incidents, violations of the audited unit.

- Negotiating, setting conditions with the audited unit or related persons; not complying fully with the regulations to alter, distort the audit results and conclusions.

- Not recommending, proposing to the competent authority for legal processing when detecting an incident with criminal signs; not recommending or directing, handling material recovery, and disciplining according to authority for violations during the audit process.

- Directing or providing false information, documents without permission to disclose, or not adhering to audit conclusions and recommendations.

- Inappropriately meeting, contacting, or exchanging with the audited unit; misusing audit materials and records for the wrong purpose.

- Shielding, assisting, delaying, or not concluding, not handling, or concluding, handling not accurately according to the content, nature, and extent of violations or not reporting to the competent authority for handling according to regulations against violating organizations, individuals.

- Performing audit tasks beyond authority; not adhering to audit procedures, scope, subjects, content, and time as regulated; obstructing, illegally interfering with the audit process.

- Disclosing state secrets, professional secrets, harassing, causing difficulties, troubles, having coercive attitudes, lack of respect, non-compliance with the sector's standards, illegally interfering with the normal activities of the audited unit.

- Not handling or not reporting to the competent authority for handling according to regulations when receiving information, complaints, denunciations against the audited unit.

- Exploiting positions and powers for personal gain or using personal and family's reputation and influence to suggest, affect, exert pressure on authoritative decision-makers or advisors regarding audit conclusions that are untrue to the essence of matters.

- Influencing authoritative persons to help the audited unit obtain unjustifiable results and benefits affecting the interests of the State, agencies, organizations or individuals.

- Directly or indirectly supporting the audited unit to perform acts to evade, mitigate responsibilities.

- Not promptly changing audit delegation members when there are grounds to identify that audit delegation members are not impartial, objective in their work; not promptly directing, resolving audit delegation's difficulties, problems.

- Other prohibited acts according to legal regulations and authoritative levels.

More details can be found in Decision 1495/QD-KTNN, which comes into force in Vietnam from August 20, 2024.

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