Duties and entitlements of the State Auditor of Vietnam

Duties and entitlements of the State Auditor of Vietnam (Internet image)

1. Duties of the State Audit of Vietnam

Duties of the State Audit of Vietnam include:

- Decide annual audit plans and submit reports to the National Assembly before implementation.

- Organize the implementation of annual audit plans and performance of audit tasks at the request of the National Assembly, Standing Committee of the National Assembly, the President, the Government, and the Prime Minister.

- Consider deciding audits:

= According to regulations of the Anti-corruption Law.

= At the request of the Ethnic Minorities Council, Committees of the National Assembly, Deputies of the National Assembly, Standing Committee of the People's Council, the People’s Committees of central-affiliated cities and provinces (hereinafter referred to as “provinces”) and other organizations not in the annual audit plans of SAV;

In case of failure to carry out audits as prescribed in Points a and b of this Clause, provide explanation to the requesting organizations or individuals.

- Propose opinions of SAV to the National Assembly for consideration and decision of state budget estimates, allocation of central government budget, contents of investment in National target programs, projects of national importance, and approval for state budget statements.

- Join agencies of the National Assembly and the Government in examining state budget estimates, plans for allocation of state budget, plans for adjustment of state budget estimates, plans for provision of funding for National target programs and projects of national importance decided by the National Assembly and state budget statements.

- Join other agencies of the National Assembly in supervising implementation of laws and resolutions of the National Assembly, ordinances and resolutions of Standing Committee of the National Assembly on budget – finance; supervising enactment of state budget and financial policies on request.

- Perform anti-corruption tasks according to regulations of the Anti-corruption Law

- Join other agencies of the National Assembly, the Government, and competent authorities in submitting law/ordinance projects on request in the process of formulating and inspecting law/ordinance projects.

- Submit annual consolidated audit reports, implementation of auditors’ conclusions and requests to the National Assembly, Standing Committee of the National Assembly; send those reports to the President, the Government, the Prime Minister, Ethnic Council, Committees of the National Assembly;

Provide audit results for the Ministry of Finance, deputies of the National Assembly, the People’s Councils, the People’s Committees where audits are carried out, and other organizations and individuals in accordance with regulations of the Anti-corruption Law and relevant regulations of law.

- Provide explanation of audit results for the National Assembly and other agencies of the National Assembly as prescribed by law.

- Publish audit reports, annual consolidated audit reports, implementation of auditors’ opinions according to Article 50, Article 51 of this Law, and relevant regulations of law.

- Monitor, inspect the implementation of opinions of SAV.

- Transfer documents to investigation agencies, the People’s Procuracies, and other regulatory agencies responsible for handling suspected criminal cases and violations committed by organizations and individuals that are discovered through auditing.

- Manage audit dossiers; protect confidentiality of accounting figures, documents, information about operation of audited units as prescribed by law.

- Seek international cooperation in terms of governmental auditing.

- Organize, manage works related to scientific research, training, development of human resources of SAV.

- Organize examinations, issue, revoke, and manage state audit practitioner certificates.

- Disseminate regulations of law on governmental auditing.

- Develop and Strategy for development of SAV and submit it to Standing Committee of the National Assembly for promulgation.

- Perform other tasks as prescribed by law.

(Article 10 of the Law on State Audit Office of Vietnam 2015, amended in 2019)

2. Entitlements of the State Audit of Vietnam

- Submit law/ordinance projects and draft resolutions to the National Assembly, Standing Committee of the National Assembly as prescribed by law.

- Request audited units and entities relevant to governmental auditing activities to promptly provide sufficient and accurate information and documents serving the audit;

Be entitled to access the national database and electronic data of audited audits and entities relevant to governmental auditing activities to exploit and collect information and documents directly related to contents, and scope of the audits;

Comply with regulations of law upon data access and take responsibility for ensuring confidentiality and safety of data in accordance with regulations of law.

- Inspect and compare contents directly related to contents and scope of the audits carried out at audited units affiliated to entities relevant to governmental auditing activities.

- Request audited units to implement opinions of SAV with regard to the violations of their financial statements and failure to adhere to law; suggest measures for them to overcome their shortcomings discovered by SAV.

- Request competent agencies or persons to request audited units to implement opinions of SAV with regard to the violations of their financial statements and failure to adhere to law; suggest actions against failure to implement or to adequately and promptly implement auditors’ opinions.

- Request competent agencies or persons to deal with violations discovered during the audit.

- Request competent agencies or persons to deal with entities that obstruct the operation of SAV or provide false information/documents for SAV and state auditors.

- Impose penalties for administrative violations against regulations on governmental auditing in accordance with the Law on Penalties for Administrative Violations.

- Request professional assessment where necessary.

- Authorize or hire audit firms to carry out audits at organizations managing/using public finance and/or public property; SAV is responsible for the truthfulness of information, documents, and opinions provided by such audit firms.

- Request the National Assembly, Standing Committee of the National Assembly, the Government, the Prime Minister, and other agencies of the State to amend policies and law.

(Article 11 of the Law on State Audit Office of Vietnam 2015, amended in 2019)

Diem My

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