Regulations on the location for conducting audits by State audit delegations in Vietnam

Regulations on the location for conducting audits by State audit delegations in Vietnam (Internet image)

On August 20, 2024, the State Auditor General issued Decision 1495/QD-KTNN concerning the Organizational and Operational Regulations of the State audit delegation.

Regulations on the location for conducting audits by State audit delegations in Vietnam

Article 5 of Decision 1495/QD-KTNN stipulates the auditing locations in Vietnam as follows:

- Auditing is conducted at the audited unit, the State Audit headquarters, or other locations as decided by the State Auditor General.

- The auditing location is proposed by the head of the unit conducting the audit and presented to the State Auditor General for approval when reviewing the general audit plan.

- During the audit process, if it is necessary to change the auditing location, the Chief of the audit delegation will propose to the head of the unit conducting the audit to present to the State Auditor General for consideration and decision.

- Verification, cross-checking with agencies, organizations, and individuals involved may be carried out at the headquarters of the unit conducting the audit; the audited unit's headquarters; the headquarters of the agencies, organizations, and individuals involved, or other locations related to the verification and cross-checking content.

Regulations on prohibited acts in auditing activities in Vietnam

- Offering, receiving, or mediating bribes in any form, bribing persons with responsibilities, positions, powers, or related persons to mitigate or evade responsibility for violators.

- Providing, disclosing information, documents, records of the audited unit and agencies, organizations, and individuals related to the auditing activities (hereafter referred to as the audited unit) to unauthorized organizations and individuals, especially information, documents, and records under the auditing process; disclosing information about audit situations and results that have not been officially announced.

- Receiving money, assets, other material benefits, or non-material benefits, participating in recreational activities of the audited unit or individuals related to the audited unit.

- Taking advantage of personal relationships or using their own or others' advantages, positions, prestige to exert pressure, seek benefits or for personal motives from the audited unit or related organizations and individuals.

- Exploiting internal or adverse information about organizations or individuals to set conditions or exert pressure on the audited unit or those with authority and responsibility in performing audit tasks for profit or other personal motives.

- Allowing family members to exploit their influence or powers to manipulate or intervene in auditing activities.

- Imposing personal intentions, setting criteria, conditions, comments, assessments that are coercive, untruthful for personal gain or to disadvantage the audited unit.

- Falsifying, omitting, or inaccurately reporting audit results; evaluating, confirming, concluding, and recommending untruthfully or forging, falsifying content, nature of cases, or violations of the audited unit.

- Making agreements, setting conditions with the audited unit or individuals related to the audited unit; not performing adequately according to regulations to alter or falsify audit results and conclusions.

- Failing to propose or recommend transferring to competent authorities for resolution as prescribed by law when detecting cases with criminal signs; not recommending or directing, handling material recovery, disciplinary actions within authority for violations during the audit.

- Directing or providing untruthful information, unauthorized or not following the audit conclusion and recommendations.

- Meeting, contacting, communicating non-compliantly with the audited unit; using audit documents and records for improper purposes.

- Concealing, abetting, delaying or not concluding, not handling, or wrongly concluding, handling content, nature, and extent of violations or not reporting to competent authorities for resolution according to regulations for violating organizations and individuals.

- Performing audit tasks beyond authority; not according to audit procedures, scope, object, content, and time as prescribed, obstructing or illegally intervening in audit activities.

- Disclosing state secrets, professional secrets, harassment, causing difficulties, inconveniences, having a coercive, disrespectful, or non-compliant attitude, and illegally intervening in the ordinary activities of the audited unit.

- Not handling or not reporting to competent authorities for resolution as prescribed upon receiving information, complaints, denunciations about the audited unit.

- Taking advantage of power and position for personal gain or using personal and family prestige and influence to suggest, impact, exert pressure on decision-makers or advisors on incorrect audit conclusions.

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

- Directly or indirectly assisting the audited unit in acts aimed at evading or mitigating responsibility.

- Not promptly changing audit delegation members when there is evidence that the audit delegation members are not impartial or objective in their duties; not promptly directing or resolving issues and difficulties of the audit delegation.

- Other prohibited acts as prescribed by law and competent authorities.

(Article 7 of the Regulations issued together with Decision 1495/QD-KTNN in 2024)

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