This is a notable content of the Decision No. 03/2020/QĐ-KTNN of the Auditor General of Vietnam promulgating Regulation on organization and operation of the State Audit Team.
According to Article 7 of the Regulation on organization and operation of the State Audit Team issued together with the Decision No. 03/2020/QĐ-KTNN of the Auditor General of Vietnam, the following acts are strictly prohibited for the audit team and its members:
- Harassing, causing difficulties and troubles for the audited unit;
- Illegal interfering in the normal operation of the audited entity;
- Giving, receiving or brokering bribes in any form;
- Reporting false, incomplete and untimely audit results;
- Abusing positions and powers for personal gain;
- Disclosing state secrets and professional secrets of audited units;
- Disclosing information about the audit situation and results that have not been officially announced;
- Other prohibited acts as prescribed by law.
View more details at the Decision No. 03/2020/QĐ-KTNN of the Auditor General of Vietnam, issued on October 19, 2020.
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