Prohibited acts in the using financial report database software for auditing activities in Vietnam

Prohibited acts in the using financial report database software for auditing activities in Vietnam

According to the provisions of Article 3 of the Regulation issued with Decision 1749/QD-KTNN in 2024, the application and handling of acts prohibited in the management, exploitation, and use of the Financial Reporting Database software, budget settlement reports, and budget estimates serving auditing activities shall be according to the provisions of the Information Technology Law 2006, the Network Information Security Law 2015, other relevant legislative documents, and some of the following acts:

- Sabotaging the information infrastructure system or obstructing the stable and continuous operation and maintenance of the software.

- Illegally accessing or altering data without authorization, falsifying or destroying data on the software.

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

- Using or exploiting software and its data for purposes beyond the scope, function, or task assigned. Providing, buying, selling, or distributing information contrary to the regulations of the State Audit and current law in Vietnam.

- Disclosing accounts, usage rules, user lists, the system organization chart, or data information of the software to unauthorized organizations or individuals.

More details can be found in  Decision 1749/QD-KTNN which comes into force in Vietnam from October 20, 2024.

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