Vietnam has "specific regulations against computer viruses, harmful software and for ensuring information security and secrecy," she said in comments received over the weekend.
Google said the malicious software infected computers of users who downloaded Vietnamese language software, and possibly other legitimate software, that was altered to infect the machines.
Leading Internet security firm McAfee said perpetrators of the Vietnamese attacks "may have political motivations and may have some allegiance to the government of the Socialist Republic of Vietnam".
Google announced last month it was redirecting mainland Chinese users to an uncensored site in Hong Kong, making good on an earlier pledge not to go along with the Communist Party government's censorship rules.
Its decision to defy Beijing was based on what it called concerns over censorship and cyberattacks it said originated from China.
Analysts, rights groups and diplomats say the human rights situation in Vietnam has been worsening.
The country's restrictions on news media and Internet sites such as Facebook threatened Vietnam's rapid economic progress, Western donors said in December.