Regulations on standards for ranking state audit teams in Vietnam

Regulations on standards for ranking state audit teams in Vietnam (Internet image) 

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

Regulations on standards for ranking state audit teams in Vietnam

Specifically, in Clause 2, Article 9 of the Regulations issued together with Decision 963/QD-KTNN in 2022 (amended in Decision 1413/QD-KTNN in 2023), the standards for ranking State audit teams are as follows:

(1) General standards for the audit team to be considered and rated as Excellent, Good, or Satisfactory

The state audit team is considered and rated as Excellent, Good, and Satisfactory if the audit team and members of the audit team do not have a petition, letter of complaint, denunciation, or lawsuit (or have but incorrectly) reported to the State Audit Leaders and units about the violations:

Harassing, causing difficulties, troubles, negativity, corruption, embezzlement, waste, taking advantage of positions and powers for personal gain, false reporting of audit results, disclosure of state secrets, professional secrets...;

Not violating discipline, regulations on organization and operation of the audit team, or rules of conduct of state auditors, causing internal disunity; do not be disciplined during the audit process.

(2) Specific standards

- The Audit Team is classified as Excellent if it scores 85 points or higher or at least 2/3 of the audit teams are ranked as Excellent according to the provisions of Article 7 and the remaining teams are ranked as Pass or higher.

- The Audit Team is graded Good if it scores 70 points or more or at least 2/3 of the audit teams are graded good according to the provisions of Article 7 and the remaining teams are graded pass or better.

- The Audit Team is graded Pass if it achieves 60 points or more.

- The Audit Team rates it as Limited if it does not meet the rating standards of Pass or higher.

- Other special cases decided by the State Auditor General.

According to the provisions of Article 63 of the Law on State Audit Office of Vietnam 2015, the State Audit Team is established to perform the audit tasks of the State Audit. The State Auditor General decides to establish an audit team at the request of the Chief Auditor of the specialized State Audit or the Chief Auditor of the regional State Audit. Based on the scale of the audit, the audit team may have an audit team.

The state audit team will self-dissolve after completing the audit task but must be responsible for the assessments, confirmations, conclusions, and recommendations in the audit report.

Prohibited acts in state audit activities in Vietnam

Specifically, Article 8 of the Law on State Audit Office of Vietnam 2015 (amended 2019) stipulates prohibited acts in state audit activities in Vietnam as follows:

(1) The following acts of SAV, state auditors, and collaborators:

- Harassing, causing difficulties to audited units;

- Illegally intervening normal operation of audited units;

- Giving bribes, taking bribes, and/or brokering bribery;

- Making false or insufficient audit reports;

- Misuse of power and/or position for self-seeking purposes;

- Revealing state secrets or trade secrets of audited units;

- Revealing information about the audit progress and result that are not officially published.

(2) The following acts of audited units and relevant entities are prohibited:

- Refusing to provide information, documents serving the audit at the request of SAV and state auditors;

- Obstructing the work of SAV and state auditors;

- Making false, untruthful, insufficient, unpunctual reports, or failure to provide objective information about the audit carried out by SAV;

- Giving bribes to state auditors and collaborators;

- Shielding violations against regulations of law on public finance and/or public property.

(3) Every organization and individual is prohibited to illegally intervene the audit and audit result of SAV, state auditors, and collaborators

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