Cases of audit of incidents with signs of corruption under the audit procedures of the State Audit Office of Vietnam

Cases of audit of incidents with signs of corruption under the audit procedures of the State Audit Office of Vietnam (Image from Internet)

1. Cases of audit of incidents with signs of corruption under the audit procedures of the State Audit Office of Vietnam

According to Article 6 of the Process issued with Decision 07/2023/QD-KTNN, which regulates the cases of audit of incidents with signs of corruption under the audit procedures of the State Audit Office of Vietnam::

- Cases of auditing according to the Audit Process of the State Audit Office:

+ An incident with signs of corruption is an audit included in the annual Audit Plan or the supplementary Audit Plan of the State Audit Office.

+ An incident with signs of corruption is part of the content and scope of an audit included in the annual Audit Plan or the supplementary Audit Plan.

+ An incident with signs of corruption is received and is connected to an ongoing audit, which the General Auditor decides to separate into a different audit.

- During the process of conducting audits as prescribed in clause 1, Article 6 of the Process issued with Decision 07/2023/QD-KTNN, if any audit evidence is found that raises suspicions of corruption or crime, in addition to performing the procedures according to the Audit Process of the State Audit Office, the Audit Team and its members must follow the steps prescribed in the Process issued with Decision 07/2023/QD-KTNN.

2. Regulations for the Head of the Audit delegation on checking, reviewing, evaluating audit evidence, and handling incidents with signs of corruption in Vietnam

Regulations for the Head of the Audit Team on checking, reviewing, evaluating audit evidence, and handling incidents with signs of corruption according to Article 11 of the Process issued with Decision 07/2023/QD-KTNN are as follows:

- Immediately after receiving the report from the Team Leader of the Audit Team about the suspected incident with signs of corruption and the incident file, the Head of the Audit Team checks, reviews, and evaluates the audit evidence and the incident file; considers and resolves according to authority or submits to the competent authority to consider and resolve the Team Leader's recommendations. If necessary, the Head of the Audit Team organizes a discussion meeting within the Audit Team as specified in clause 2, Article 10 of the Process issued with Decision 07/2023/QD-KTNN. The meeting participants are decided by the Head of the Audit Team.

- The Head of the Audit Team directs the Team Leader of the Audit Team to perform supplementary audit procedures and contents, and to collect additional audit evidence if necessary.

- The Team Leader of the Audit Team carries out tasks according to the direction and conclusion of the Head of the Audit Team; consolidates and summarizes the audit evidence and reports to the Head of the Audit Team.

- Based on the report of the Team Leader of the Audit Team (accompanied by the incident file carried out according to the Head's directives specified in clause 3, Article 11 of the Process issued with Decision 07/2023/QD-KTNN), within 2 working days from the date of receiving the incident file, the Head of the Audit Team must conclude whether the incident shows signs of corruption and inform the Team Leader of the Audit Team and the related State auditor.

The Head of the Audit Team is responsible before the law, the Head of the unit presiding over the audit, and the General Auditor for their conclusion.

+ If the incident shows signs of corruption, the Head of the Audit Team reports and transfers the file to the Head of the unit presiding over the audit for consideration and handling.

+ If the incident does not show signs of corruption, the Head of the Audit Team directs the Audit Team to continue the audit according to the plan.

+ If there is disagreement with the conclusion of the Head of the Audit Team, the Team Leader of the Audit Team and the related State auditor have the right to retain their opinions in writing according to the regulations on the organization and operation of the State Audit Office's Audit Teams.

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