Vietnam: Who are the State Auditor General and Deputy State Auditor General? What are the duties of the State Auditor General?
Who is the State Auditor General? What is the term of office of the State Auditor General?
Pursuant to the provisions of Article 12 of the 2015 Law on State Audit Office of Vietnam as follows:
State Auditor General
1. State Auditor General is the head of State Audit Office of Vietnam who is responsible to the National Assembly and Standing Committee of the National Assembly for the organization and operation of State Audit Office of Vietnam.
2. State Auditor General is elected and dismissed by the National Assembly at the request of Standing Committee of the National Assembly.
3. The term of office of State Auditor General is 05 years and coincides with the term of the National Assembly. State Auditor General may be reelected for not more than two consecutive terms.
According to the above provisions, State Auditor General is the head of State Audit Office of Vietnam who is responsible to the National Assembly and Standing Committee of the National Assembly for the organization and operation of State Audit Office of Vietnam.
The term of office of State Auditor General is 05 years and coincides with the term of the National Assembly. State Auditor General may be reelected for not more than two consecutive terms.
Vietnam: Who are the State Auditor General and Deputy State Auditor General? What are the duties of the State Auditor General?
Who is the Deputy State Auditor General? What is the term of office of Deputy State Auditor General?
Pursuant to the provisions of Article 15 of the 2015 Law on State Audit Office of Vietnam stipulating as follows:
Deputy State Auditor General
1. Deputy State Auditor General shall assist State Auditor General in performing his/her tasks as assigned by State Auditor General and take responsibility to State Auditor General for the assigned tasks. When State Auditor General is not present, a Deputy State Auditor General who is authorized by State Auditor General shall lead and direct the operation of State Audit Office of Vietnam on behalf of State Auditor General.
2. State Auditor General shall request Standing Committee of the National Assembly to designate or dismiss Deputy State Auditor General.
3. The term of office of Deputy State Auditor General is 05 years.
Thus, Deputy State Auditor General shall assist State Auditor General in performing his/her tasks as assigned by State Auditor General and take responsibility to State Auditor General for the assigned tasks.
When State Auditor General is not present, a Deputy State Auditor General who is authorized by State Auditor General shall lead and direct the operation of State Audit Office of Vietnam on behalf of State Auditor General.
The term of office of Deputy State Auditor General is 05 years.
What are the duties of the State Auditor General?
Pursuant to the provisions of Article 13 of the 2015 Law on State Audit Office of Vietnam (amended by Clause 4, Article 1 of the 2019 Law on Amendments to some articles of the Law on State Audit Office of Vietnam) stipulating the duties of the State Auditor General as follows:
- Lead and direct State Audit Office of Vietnam to perform the duties and entitlements prescribed in Article 10 and Article 11 of the 2015 Law on State Audit Office of Vietnam.
- Present annual consolidated audit reports and work reports to the National Assembly; submit reports to Standing Committee of the National Assembly during the intervals between meetings of the National Assembly; respond to enquiries of the National Assembly deputies or Standing Committee of the National Assembly.
- Take legal responsibility for audit reports of State Audit Office of Vietnam.
- Decide and organize the implementation of specific measures for enhancing the discipline of operation of State Audit Office of Vietnam; preventing and fighting corruption in state audit agencies in accordance with regulations of the Anti-corruption Law; preventing wastefulness, bureaucracy, authoritarianism of public officials and public employees of State Audit Office of Vietnam.
- Promulgate processes for auditing cases suspected of corruption to define procedures for carrying out audits, verifying and clarify corruption cases and publishing corruption case audit reports.
- Define the functions, tasks, entitlements and organizational structure of units affiliated to State Audit Office of Vietnam.
- Submit the decision on personnel and establishment, merger, dissolution of units affiliated to State Audit Office of Vietnam to Standing Committee of the National Assembly.
- Decide measures for ensuring independence and quality of audit activities of State Audit Office of Vietnam.
- Settle complaints and denunciations related to audit activities of State Audit Office of Vietnam.
- Perform other tasks as prescribed by law.
What are the entitlements of State Auditor General?
Pursuant to the provisions of Article 14 of the 2015 Law on State Audit Office of Vietnam stipulating the entitlements of State Auditor General as follows:
- Issue audit decisions.
- Be invited to general meetings of the National Assembly, meetings of Standing Committee of the National Assembly, and meetings of the Government about relevant issues.
- Promulgate legislative documents in accordance with the Law on Promulgation of legislative documents.
- Request Ministers, Heads of ministerial agencies, Heads of Governmental agencies, other central regulatory agencies, Presidents of the People’s Committees of provinces, heads of superior agencies of audited units to deal with the entities that obstruct audit activities of State Audit Office of Vietnam; provide false information/documents for State Audit Office of Vietnam; fail to implement or to adequately, promptly implement opinions of State Audit Office of Vietnam. In case opinions of State Audit Office of Vietnam are not implemented or adequately implemented, State Auditor General shall request a competent person to consider as prescribed by law.
- Decide the audits at the request of the organizations prescribed in Clause 3 Article 10 of the 2015 Law on State Audit Office of Vietnam.
- Decide to seal documents, inspect accounts of audited units or relevant units.
- Request Standing Committee of the National Assembly to designate or dismiss Deputy State Auditor General.
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