Who is State Auditor General? What are the duties and entitlements of State Auditor General in Vietnam?

Who is State Auditor General? 

Pursuant to Article 12 of the Law on State Audit Office of Vietnam 2015, State Auditor General is the head of SAV who is responsible to the National Assembly and Standing Committee of the National Assembly for the organization and operation of SAV.

State Auditor General is elected and dismissed by the National Assembly at the request of Standing Committee of the National Assembly 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.

Who is State Auditor General? What are the duties and entitlements of State Auditor General in Vietnam? (Internet image)

Duties of State Auditor General in Vietnam

The State Auditor General has the following duties:

- Lead and direct SAV to perform the duties and entitlements prescribed in Article 10 and Article 11 of the Law on State Audit Office of Vietnam 2015.

- 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 SAV.

- Decide and organize the implementation of specific measures for enhancing the discipline of operation of SAV; 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 SAV.

- 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 defining the functions, tasks, entitlements and organizational structure of units affiliated to SAV.

- Submit the decision on personnel and establishment, merger, dissolution of units affiliated to SAV to Standing Committee of the National Assembly.

- Decide measures for ensuring independence and quality of audit activities of SAV.

- Settle complaints and denunciations related to audit activities of SAV.

- Perform other tasks as prescribed by law.

Pursuant to: Article 13 of the Law on State Audit Office of Vietnam 2015 and Clause 4, Article 1 of the Law on amendments to some Articles of the Law on State Audit Office of Vietnam 2019.

Entitlements of State Auditor General in Vietnam

Pursuant to Article 14 of the Law on State Audit Office of Vietnam 2015, the State Auditor General has the following entitlementss:

- Issue audit decisions.

- Be invite 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 SAV; provide false information/documents for SAV; fail to implement or to adequately, promptly implement opinions of SAV. In case opinions of SAV 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 Law on State Audit Office of Vietnam 2015.

- 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.

Mai Thanh Loi

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