To promulgate the process of auditing cases with signs of corruption in Vietnam

The process of auditing cases with signs of corruption in Vietnam

The process of auditing cases with signs of corruption (hereinafter referred to as the "process") prescribes the order and procedures for conducting the audit, verifying and clarifying cases with signs of corruption detected during the audit; and disclosing the audit report of the case showing signs of corruption.

This process is built on the basis of the provisions of the Law on Anti-Corruption, the Law on State Audit, the System of State Auditing Standards, the Auditing Process of the State Auditor, and the auditing practice.

The process consists of 3 steps:

- Detecting cases with signs of corruption;

- Verifying and clarifying cases showing signs of corruption;

- Handling cases with signs of corruption.

In the audit activities, if there are other circumstances that arise outside the provisions of this procedure, the head of the audit team, members of the audit team, organizations, and individuals entrusted or hired to perform the audit must report to the head of the unit presiding over the audit for submission to the State Auditor General for consideration and decision.

Purpose of promulgating the Process in Vietnam

- To strengthen the detection, verification, and clarification of cases showing signs of corruption during the audit process to handle according to its competence or propose handling in accordance with the Law on Anti-Corruption, the Law on State Audit, the Criminal Procedure Code and other relevant laws.

- To ensure consistency in the organization, implementation, and management of audit activities and audit quality control of the State Audit, the audit team and members of the audit team.

- To use as a basis for organizing the implementation of work steps when detecting cases with signs of corruption during the audit.

More details can be found in Decision 07/2023/QD-KTNN, effective from June 30, 2023.

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