[null] Please ask: What contents are considered classified as confidential in the field of state audit in Vietnam? Please advise.

"> Please ask: What contents are considered classified as confidential in the field of state audit in Vietnam? Please advise.

"> [null]

What contents are considered classified as confidential in the field đá bóng trực tiếp state audit in Vietnam?

Please ask: What contents are considered classified as confidential in the field đá bóng trực tiếp state audit in Vietnam? Please advise.

What acts are prohibited in the State Audit in Vietnam?

Pursuant to Article 8 đá bóng trực tiếp the 2015 State Audit Law, amended by Point a, Clause 15, Article 1 đá bóng trực tiếp the 2019 Amended State Audit Law, stipulates the following prohibited acts:

Prohibited acts

1. The following acts đá bóng trực tiếp SAV, state auditors, and collaborators:

a) Harassing, causing difficulties to audited units;

b) Illegally intervening normal operation đá bóng trực tiếp audited units;

c) Giving bribes, taking bribes, and/or brokering bribery;

d) Making false or insufficient audit reports;

dd) Misuse đá bóng trực tiếp power and/or position for self-seeking purposes;

e) Revealing state secrets or trade secrets đá bóng trực tiếp audited units;

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

...

According to this Article, the prohibited acts đá bóng trực tiếp the State Audit are as follows:

(1)For acts đá bóng trực tiếp SAV, state auditors, and collaborators

- Harassing, causing difficulties to audited units;

- Illegally intervening normal operation đá bóng trực tiếp audited units;

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

- Making false or insufficient audit reports;

- Misuse đá bóng trực tiếp power and/or position for self-seeking purposes;

- Revealing state secrets or trade secrets đá bóng trực tiếp audited units;

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

(2)For acts đá bóng trực tiếp audited units and entities relevant to governmental auditing activities are prohibited:

- Refusing to provide information, documents serving the audit at the request đá bóng trực tiếp SAV and state auditors;

- Obstructing the work đá bóng trực tiếp 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 đá bóng trực tiếp law on public finance and/or public property.

(3)Every organization and individual is prohibited to illegally intervene the audit and audit result đá bóng trực tiếp SAV, state auditors, and collaborators.

 đá bóng trực tiếp

What contents are considered classified as confidential in the field đá bóng trực tiếp state audit in Vietnam? (Image from the Internet)

What contents are considered classified as confidential in the field đá bóng trực tiếp state audit in Vietnam?

Pursuant to the provisions đá bóng trực tiếp Article 1 đá bóng trực tiếp Decision 504/QD-TTg đá bóng trực tiếp 2022, regulations on classified confidential are as follows:

Classification đá bóng trực tiếp confidential

1. Contents đá bóng trực tiếp the State Audit's conclusions and recommendations for handling cases with signs đá bóng trực tiếp serious crimes discovered through audit activities.

2. Contents đá bóng trực tiếp the State Audit's conclusions and recommendations for handling cases with signs đá bóng trực tiếp serious corruption discovered through audit activities.

3. Written reports and exchanges đá bóng trực tiếp the State Audit with competent state agencies on cases with signs đá bóng trực tiếp serious crime and corruption discovered through audit activities.

Thus, contents considered confidential state secrets in the field đá bóng trực tiếp state audit include:

- Contents đá bóng trực tiếp conclusions and recommendations for handling by the State Audit for cases with signs đá bóng trực tiếp serious crimes discovered through audit activities.

- Content đá bóng trực tiếp the State Audit's conclusions and recommendations for handling cases with signs đá bóng trực tiếp serious corruption discovered through audit activities.

- Written reports and exchanges đá bóng trực tiếp the State Audit with competent state agencies on cases with signs đá bóng trực tiếp serious crime and corruption discovered through audit activities.

Can audit reports containing contents that are state secrets be published in Vietnam?

Pursuant to Article 50 đá bóng trực tiếp the 2015 State Audit Law, regulations on publishing đá bóng trực tiếp audit reports are as follows:

Publishing đá bóng trực tiếp audit reports

1. An audit report shall be published after its issuance, except for the contents considered state secrets as defined by law.

2. State Auditor General shall organize the publishing đá bóng trực tiếp audit results in one or some đá bóng trực tiếp the following manners:

a) Press conference;

b) Posting on Official Gazette and the media

c) Posting on websites and publications đá bóng trực tiếp SAV;

d) Posting at the office đá bóng trực tiếp audited unit.

Thus, the audit report after release is publicly announced, except for contents that are state secrets according to the provisions đá bóng trực tiếp law in Vietnam.

Therefore, audit reports containing contents that are state secrets will not be published in Vietnam.

Best regards!

Related Posts
LawNet
Individuals with tax debts from 50 million VND or more in Vietnam are temporarily suspended from exit
LawNet
What is the maximum fine for late provision đá bóng trực tiếp information, documents, and accounting books related to the determination đá bóng trực tiếp tax obligations in Vietnam?
LawNet
From January 01, 2025, it is prohibited to file supplementary tax returns when there is a tax audit or inspection decision in Vietnam
LawNet
From January 1, 2025, abolition đá bóng trực tiếp a mandatory content on accounting documents in Vietnam
LawNet
From January 1, 2025, which individuals in Vietnam are not allowed to continue practicing auditing?
LawNet
Issuance đá bóng trực tiếp Decision No. 1963/QD-KTNN in 2024 on the working regulations đá bóng trực tiếp the State Audit Office đá bóng trực tiếp Vietnam
LawNet
What terms are abbreviated on electronic invoices in Vietnam?
LawNet
What is an electronic invoice in Vietnam? What types đá bóng trực tiếp invoices are considered electronic invoices in Vietnam?
LawNet
Publication đá bóng trực tiếp 5 Vietnamese Public Sector Accounting Standards - Phase 3 đá bóng trực tiếp 2024
LawNet
43 standards for state audit issued by the Auditor General in Vietnam from December 30, 2024
Lượt xem:0
Latest Post

Đơn vị chủ quản: Công tyTHƯ VIỆN PHÁP LUẬT.
Chịu trách nhiệm chính: Ông Bùi Tường Vũ - Số điện thoại liên hệ: 028 3935 2079
P.702A , Centre Point, 106 Nguyễn Văn Trỗi, P.8, Q. Phú Nhuận, TP. HCM;