Regulations on the time limit for audit of the State audit delegations in Vietnam

Regulations on the time limit for audit of the State audit delegations in Vietnam (Internet image)

On August 20, 2024, the State Auditor General issued Decision 1495/QD-KTNN regarding the Regulations on the organization and operation of the State audit delegations in Vietnam.

Regulations on the time limit for audit by the State audit delegations in Vietnam

To be specific, Article 4 of the Regulation issued with Decision 1495/QD-KTNN has stipulated the audit duration of the Audit Delegation as follows:

- The duration of an audit is calculated from the date the audit decision is announced until the end of the audit at the audited unit.

- The duration of an audit does not exceed 60 days, except for the cases stipulated in Clause 3, Article 4 of the Regulation issued with Decision 1495/QD-KTNN. In complex cases needing an extension of audit duration, the State Auditor General decides to extend it once, with the extension not exceeding 30 days.

- For audits evaluating the economy, efficiency, and effectiveness in the management and use of public finance and assets on a national scale, the State Auditor General decides the audit duration.

Regulations on audit locations

- The audit is conducted at the audited unit, the headquarters of the State Audit, or other locations decided by the State Auditor General.

- The audit location is proposed by the Head of the unit presiding over the audit and submitted to the State Auditor General for approval when examining the overall audit plan.

- During the audit process, if necessary to change the audit location, the Head of the Audit Delegation proposes the Head of the unit presiding over the audit to submit to the State Auditor General for consideration and decision.

- In cases of inspection, comparison with the relevant agencies, organizations, or individuals, it can be conducted at the headquarters of the unit presiding over the audit; the headquarters of the audited unit; the headquarters of the agencies, organizations, or individuals subject to inspection or comparison; or other locations related to the content of the inspection or comparison.

(Article 5 of the Regulation issued with Decision 1495/QD-KTNN)

Prohibited acts in audit activities

- Bribery, accepting bribes, brokering bribes in any form, buying off responsible, authoritative, or related persons to mitigate or evade responsibility for the violating subjects.

- Providing, disclosing information, documents, records of the audited unit and related agencies, organizations, or individuals to unauthorized entities, especially information, documents, records during the audit process; revealing information about the audit situation and results not officially announced.

- Receiving money, assets, other material benefits, or immaterial benefits, participating in entertainment activities of the audited unit or related persons.

- Exploiting close relationships or using one's position, office advantage, or reputation to influence, seek favors, or pressure the audited unit or related organizations and individuals for personal gain or other personal motives.

- Taking advantage of internal or unfavorable information about the organization or individual to set conditions or pressure the audited unit, persons with authority, responsibility in audit tasks for personal gain or other personal motives.

- Allowing family members to exploit their position or authority to manipulate, interfere with the audit.

- Introducing personal intentions, setting criteria, conditions, or evaluations that are imposed, untruthful, or biased to benefit or harm the audited unit.

- Reporting false, incomplete audit results; evaluating, confirming, concluding, and recommending untruthfully, or falsifying, altering the content, nature of records, events, violations of the audited unit.

- Negotiating, setting conditions with the audited unit or related individuals to change or falsify audit results and conclusions.

- Not recommending, proposing to transfer to the competent authority for legal processing when detecting a criminal sign; not recommending or directing, recovering assets, disciplining according to authority for violations found during the audit.

- Directing or providing false information, documents, unapproved or incorrect audit conclusions; not fulfilling audit recommendations.

- Meeting, contacting, exchanging irregularly with the audited unit; using audit documents and records inappropriately.

- Shielding, assisting, delaying, or not concluding, processing, or improperly concluding, processing violations or not reporting to competent authorities for handling according to regulations for violating organizations and individuals.

- Performing audit tasks beyond authority; not following audit procedures, scope, subjects, content, time according to regulations; obstructing, interfering illegally in the audit process.

- Disclosing state or professional secrets, causing difficulties, inconvenience, imposing attitude, lacking respect, and non-conformity of the sector, illegal interference in the normal operations of the audited unit.

- Not handling or not reporting to competent authorities for handling upon receiving information, reports, denouncements about the audited unit.

- Taking advantage of their position to seek personal gains or use their own and family reputation and influence to suggest, impact, and pressure decision-makers or advisors on unjust audit conclusions.

- Influencing the competent authority to help the audited unit obtain unjustly favorable results, affecting the interests of the State, agencies, organizations, or individuals.

- Directly or indirectly assisting the audited unit in acts to evade or mitigate responsibility.

- Not promptly changing members of the Audit Delegation when having grounds to confirm that the member is not impartial and objective in their work; not promptly directing and resolving difficulties, obstacles of the Audit Delegation.

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

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

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