Vietnam: What is the identity account of the audited entity?

Vietnam: What is the identity account of the audited entity? (Internet image)

Regarding this issue, LawNet would like to answer as follows:

On March 24, 2023, the State Audit Office of Vietnam issued Decision 299/QD-KTNN on the Regulation on management, exploitation and use of the Information Exchange Portal of the State Audit.

1. What is the identity account of the audited entity?

Identity accounts of audited units and agencies and organizations related to state audit activities: are accounts granted by the State Audit Office to individuals of the audited unit and agencies, organizations, and units related to state audit activities.

Identity accounts of the audited unit and agencies and organizations related to state audit activities granted on the Information Exchange Portal include the following types of accounts: Account of the head of the unit, account of the lead individual, and account under audit.

(Clause 8, Article 2 of Regulation issued together with Decision 299/QD-KTNN in 2023)

2. Rights in the identity account of the audited entity in Vietnam

Depending on the respective account types, there are the following rights:

- Acting Head of Unit: is the right granted by the State Audit to the Head of the Unit, who has the right to exploit all information groups of their units on the Information Exchange Portal and has the right to add and cancel the rights of other accounts under their units.

- The right to provide periodic documents: is the right granted by the State Audit to an individual assigned as a focal point to periodically send documents and exploit information and documents in the group of General Information and other Information groups of their units on the Information Exchange Portal.

- Right to provide documents according to the audit: is the right granted by the State Audit Office of Vietnam to individuals assigned to provide documents according to the audit, documents for the implementation of audit conclusions and recommendations, and exploit the information group according to the audit, allowing the information group to monitor the implementation of conclusions, recommendations, and other information groups of their units on the Information Exchange Portal.

(Points a, b, c Clause 8 Article 2 Regulations promulgated together with Decision 299/QD-KTNN in 2023)

3. Prohibited acts in the management and use of the State Audit Information Exchange Portal in Vietnam

The application and handling of prohibited acts in the management, exploitation, and use of the Information Exchange Portal according to the provisions of the Law on Information Technology, the Law on Cyberinformation Security and other relevant laws of the State and a number of acts as follows:

- Destroying the information infrastructure system or obstructing the operation, maintaining the stability and continuity of the Information Exchange Portal.

- Illegally accessing, changing data without authorization, falsifying, or destroying data on the Information Exchange Portal.

- Arbitrarily deleting, removing, or changing the settings of the Information Exchange Gateway, causing resource conflicts, and affecting the operation of other software and databases installed in the network system of the State Audit.

- Using and abusing the software and data of the Information Exchange Portal for purposes that are not within its scope, functions, or assigned tasks; providing or spreading information contrary to the provisions of the State Audit and current law.

- Disclosure of accounts, usage rules, lists of users, a system organization chart, and data information of the Information Exchange Portal to unauthorized organizations and individuals.

(Article 3 Regulation promulgated together with Decision 299/QD-KTNN in 2023)

More details can be found in Decision 299/QD-KTNN effective from the date of signing.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE