Summary of philosophy of law doctor’s thesis improving legals on state audit to meet requirements on building the socialist law state of vietnam

ACADEMY OF PUBLIC ADMINISTRATION NATIONAL
POLITICS HOCHIMINH




DANG VAN HAI







IMPROVING LEGALS ON STATE AUDIT TO
MEET REQUIREMENTS ON BUILDING THE
SOCIALIST LAW STATE OF VIETNAM



Specialisation : Theory and History of State and Law
Code : 62 38 01 01






SUMMARY OF PHILOSOPHY OF LAW DOCTOR’s THESIS

Hμ Néi - 2014


Danh mục công trình của tác giả

1. Chăn Seng Phim Ma Vông (2003), "Xu hớng phát triển thơng mại
quốc tế hiện nay và những vấn đề đặt ra với các nớc chậm phát
triển", Tạp chí Giáo dục lý luận, số 4 (73), tr.34-36.
2. Chăn Seng Phim Ma Vông (2003), "Định hớng và giải pháp đẩy mạnh
xuất khẩu của Lào trong những năm tới", Tạp chí Thơng mại, (20),
tr.12-13.
3. Chăn Seng Phim Ma Vông (2003), "Quan hệ thơng mại song phơng
Lào - Việt Nam và vấn đề đặt ra", Tạp chí Quốc phòng toàn dân, (7),
tr.78-80 + tr.65.
4. Chăn Seng Phim Ma Vông (2003), "Đào tạo, bồi dỡng đội ngũ cán bộ
quản lý nhà nớc về thơng mại Lào hiện nay - Phơng hớng và giải
pháp", Tạp chí Lịch sử Đảng, (7), tr.56-59.

The work was completed at the Academy of Public Administration
National Politics Ho Chi Minh

Instructor: Pro, Sc.Ph.D. Dao Tri Uc



Reviewer 1:



Reviewer 2:



Reviewer 3:




The thesis will be defended before the Board of Academy of Public
Administration National Politics Ho Chi Minh


On hour 2014






Thesis can be found at: National Library
and Library of

Academy of Public Administration National Politics
Ho Chi Minh


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INTRODUCTION
1. Nessity of topics
Platform for national construction in the transitional period to socialism
(supplemented and developed in 2011) has stated: "State power is unity; the
assignment, coordination and control among the agencies in the implementation
of the legislative, executive and judiciary". It has shown to be required to
strengthen the Party's control of state power, in order to enhance effectiveness
and efficiency enforcement of state power. To enhance the control of state
power at the request of the party, should have the tools to control the
effectiveness and efficiency, including the State Audit Office. With its position
as the bodies of state financial inspection by the National Assembly to establish,
operate independently and only obey the law, state audit testing tools will be
most effective financing of the State for all agencies, organization, management
units, funded, state money and property, particularly in terms of the Party and
State are stepping up the fight against corruption and waste in Vietnam today.
State audit activities in Vietnam over time there have been important
developments, however, have yet to meet the requirements of the construction
and development of the country, especially the construction requirements
socialist law State of the people, by the people and for the people. One of the
reasons for this situation is due to the provisions of the law on state audit in
Vietnam are still many limitations and shortcomings. Therefore, the research on
improving the legal auditing is matters urgency both theory and practice in
Vietnam, in order to enhance the performance of the SAV.
2. Subjects and scope of the Thesis
2.1. Subjects of the Thesis

The object of the thesis is legal on the state audit in Vietnam; principles,
auditing standards of INTOSAI and the law on state audit of some countries
around the world.
2.2 . Scope of the Thesis
The thesis studied the provisions of the state audit law over time, and
guidelines and regulations to implement the State Audit Law in the relevant
legal documents from the State Audit Office was established (11/07/1994) to
date.
3. The purpose and mission of the Thesis
3.1 . The purpose of the Thesis
On the basis of theoretical research and assess the status of the state audit
law, the thesis proposes perspectives and solutions to improve the law on state
audit meet the requirements of building the Socialist law state today.
3.2. The mission of the Thesis
Firstly: Analysis of the theoretical basis for improving the law state audit;
establish criteria and conditions to improving state audit law; analysis required
for improving the law in terms SAV building a socialist law state Vietnam and
then justifying solutions for improving the state audit law in Vietnam;
Secondly: Analyze and evaluate the state of the state audit law and
practical implementation over time;

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Thirdly: On the basis of research and analysis of the theoretical issues, the
status law for state audit; practical implementation of the law on state audit last
time and reference experience selective state audit law of some countries around
the world; perspective and propose solutions in order to improve the content and
form of the law on state audit meet the requirements of building a socialist state
law and international integration.
4. Research Methodology
The Thesis using synthetic methods; methods which are mainly: Analysis,

synthesis, history, statistics and comparison.
5. The new contributions of the thesis
- Introduce concepts and adjust content, specify the characteristics and role
of law in the state audit; establish criteria and conditions to ensure improving
law on state audit.
- The study required by socialist State law Vietnam for improving the law
on state audit .
- Research the state audit law of a number of countries around the world to
draw the reference value for improving the law on state audit in Vietnam.
- To study the formation and development of the law on state audit in
Vietnam; assessing the situation and indicate the cause of the shortcomings of
the state of the law on state audit of Vietnam.
- Propose the views and the solutions completed law on state audit meet the
requirements of building a socialist law state in Vietnam.
6. Structure of the Thesis
Apart of the introduction, conclusion and references, the content of the
thesis is structured into 4 chapters, 12 section, as follows.

Chapter 1
OVERVIEW

As an organizational models and new operations in Vietnam should
research issues both theory and practice to use the valuable experience in
Vietnam is a very important issue for the development of SAV. Scientific
research activities on state audit in Vietnam was officially launched in 1995. To
date, there have been a number of scientific research projects at State, Ministrial
and unit level on the organization and operations of the state audit; much of the
project documents, scientific papers, articles of scientists, managers and abroad
presented in scientific conferences, professional journals and the mass media.
Assistance from the Asian Development Bank, Audit conducting research on

legislation and assist in capacity building, training of the two phases has
contributed greatly to the deployment scientific research in many fields. Then
there is the huge help of German GTZ project done for many years has made
many important documents. The scientific works in domestic and foreign
related thesis is divided into two main groups: Works on researching state audit
and legislation on state audit and one related to improving law on state audit.

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On the basis of researching the scientific work has been published in
domestic and foreign - related topic of the thesis, comments can draw an
overview of research results as follows: The research work was issues related to
the thesis on certain aspects of the theory and practice of law enforcement in the
state audit certain historical period, the study results have confirmed the
position, the important role of SAV in the organization and operation of the
state apparatus, in the preventing corruption, waste, and use effectively saving
budget, public money and property; toxicity establishment of SAV in the public
financial control and public property; constitutional basis of the legal status of
SAV; classification, assessment and organizational models the mechanism of
action of the State Audit Office as well as organizational issues functions,
duties, powers, subjects and scope of the State Audit Office. However, not
much research has focused on improving the law on state audit, the complete
theoretical issues law on state audit has not been elucidated and has not been
studied systematically, the status of state audit law and organizations perform
audits of state law unclear to evaluate the strengths, limitations and only cause
of the limitations of the law on state audit in Vietnam, there is not a complete
master of the legal dissolution of the state audit to meet the requirements of
building the rule of law in our country today.
Based on the research results of scientific works mentioned above, the
author will inherit thesis, using reasonable to implement my research, at the
same time, the direction of dissertation research is to clarify and further

elucidate the theoretical issues and practical completion of the state audit law in
the context of building a socialist rule of law in Vietnam.
- In terms of theories, the issue needs further study and solution include:
concept, content adjustment, characteristics, the role of the law on state audit;
proposed criteria and complete ensure perfect conditions the law on state audit;
analysis requirements of state laws in Vietnam to complete the law on state
audit, research and reference experiences selective law state audit of a number
of countries in the world.
- In terms of practical issues that need further research and resolve include:
Analyze, evaluate comprehensive, systematic process of establishment and
development of the state audit law, analysis, evaluation cost advantages,
limitations and restrictions of the causes of the legal system of the state audit in
Vietnam.
Based on the research, comprehensive analysis of theoretical issues, the
status of laws and law enforcement practices of the state audit last time,
reference may experience selective law on state audit of a number of countries
around the world, thesis proposals and views synchronized solutions in order to
improve the legislation on state audit meeting the requirements of building the
rule of law, strengthening the power control of state in Vietnam.



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Chapter 2
RATIONALE OF COMPLETENESS OF THE
STATE AUDIT LAW MEETING THE REQUIREMENTS ON
BUILDING SOCIALIST LAW STATE OF VIETNAM

2.1. CONCEPTS AND CHARACTERISTICS OF STATE AUDIT
2.1.1. Audit Concept

Auditing is the process of independent auditors and have the capacity to
gather and evaluate evidence about the audit information to confirm and report
on the degree of relevance between this information with the norm has been
established. Based on the type of audit organizations, auditing is divided into:
state auditing, internal auditing and independent auditing; in which state audit is
the supreme financial examiner of country, carried out review and report on the
management and use of public resources in agencies.
2.1.2. The concept and characteristics of the SAV
State Audit Office has following characteristics:
First, the state audit is an external financial review agency.
Second, the activities of the State Audit Office and the independent
naturally only comply with the law; honestly and objectively.
Third, the object of the State Audit Office is the management and use of the
budget, public money and property .
Fourth, the state audit function including financial statement audits ,
compliance audits and audit activities for the management and use of the
budget, state money and property .
Fifth, the state audit activity carries very high professionalism .
Sixth, subject to audit activities - the auditors is just public servants, both
have specific regulations on standards, accountability, authority, have the right
to an independence and obey only the law in the process of implementing audit.
Seventh, auditing contains much risky on professional and moral qualities
of auditors.
From the analysis of the characteristics of the state audit activities
mentioned above, can be drawn about the state auditing concept as follows :
The state auditing is an financial examination body, operate independently
under law, shall examine, evaluate and validate the accuracy and truthfulness of
financial statements; compliance with laws; economy, efficiency and
effectiveness in the management and use of the budget, public money and
property.

2.2.CONCEPTS, CONTENTS OF ADJUSTMENT, CHARACTERISTICS
AND THE ROLE OF LEGAL ON STATE AUDIT
2.2.1. The concept and content of the law adjusted state audit
From the analysis of the characteristics of law in the field of legal on state
audit, the thesis put a definition of the state audit as an integral part of the legal
system as follows: Legislation on state audit as overall legal by the state
agencies have the authority to issue and guarantee made to regulate social
relations arising in the organization and operation of the audit for the purpose of

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strengthening the control supervision of the State in the management and use of
the budget, public money and property, contributing to practice thrift,
combating corruption, loss, waste, detect and prevent violations of law, improve
efficiency of using budgets, public money and property.
Content governed by the laws of the state audit consists primarily of legal
groups: legal status of SAV; functions, duties and powers of the state auditing;
objectivity and scope of the SAV; mechanism of action of state audit;
organizational models and staffing of SAV; monitoring activities and handling
legal violations on state audit.
2.1.2 . Characteristics of the law on state audit
First, Law on State Audit has just prescribed administrative in nature, both
the procedural provisions of nature, also has many regulations identifiable
professional career.
Second, the law on state audit regulations implementing activities of state
power in the inspection and supervision of the management and use of financial
resources of public money and property, in order to avoid loss and waste and
improve the efficiency of using resources.
Third, the law of the state audit adjustments including legal relations
arising in the organization and operation of the state audit .
Fourth, sources of legal on state audit are comprehensive, including

provisions in the Constitution of the State Audit, State Audit Law and guiding
documents and the relevant laws.
Fifthly, the law on state audit in Vietnam is quite new, are developed and
gradually improved.
2.1.2. The role of the law on state audit
First, to institutionalize the Party's policies on the development of the SAV.
Second, the legal basis for external financial control activities is
independent.
Third, the means to strengthen supervision of the State for management
activities, using public money and property .
Fourth, contributing to the transparency of financial information and
healthy national financial system.
Fifth, contribute to enhance the effectiveness of law enforcement and
perfect the legal system.
Sixth, contributing to the strengthening of coordination relationship
between components of national audit system.
2.3. COMPLETION CRITERIA AND CONDITIONS WARRANT
THE COMPLETENESS OF LAW STATE AUDIT
2.3.1. Completion criteria
2.3.1.1. Criteria for the content
Completing the State Audit Law has to meet the following criteria :
- Have content in accordance with viewpoints and policies of the Party of
the SAV development;
- Compliance with the of political, economic and social conditions.

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- Consistent with the principles and requirements to build a socialist law
State of Vietnam .
- Consistent principles, auditing standards and practices of the INTOSAI
auditing legal of the countries in the world .

2.3.1.2. Criteria on form
Formal criteria include:
- Comprehensiveness of the legal system of the state audit .
- The integrity of the legal system of the state audit .
- Uniformity of the legal system of the state audit .
- To ensure transparency, efficiency and feasibility .
- Text form.
- Legislative technique.
2.3.1.3 . Criteria for implementation
- Propaganda, education on legals on state audit
- Training staff
- Check and supervise the implementation and handling of violations
2.3.2 . These conditions ensure complete legislation state audit
2.3.2.1. Ensurance on economy
For the law on state audit is done strictly necessary to pay attention to the
issues such as funding for the deployment of communication and dissemination,
education on law; operating funds and facilities required in accordance with
specific state activities are independent and compliance with the laws.
2.3.2.2 . Ensurance on politics
To implement the State Audit functions and tasks assigned, the need to
strengthen the leadership and guidance of the Party and State for the SAV,
primarily for improving the State Audit Law .
2.3.2.3 . Ensurance on legal
The legal guarantee for improving the law on state audit includes several
basic elements:
First, the legal system on state audit to ensure comprehensive, consistent
and synchronized.
Second, awareness of legal entities engaged in audits.
Third, qualifications, capabilities and political, ethical staff, civil servants
directly involved in audit work.

Fourth, the coordination mechanism in performing the audit.
Fifth, operational examination, preventive monitoring and preventing
violations of law in audit activities.
2.4. REQUIREMENTS OF SOCIALIST LAW STATE OF VIETNAM
FOR COMPLETION OF THE STATE AUDIT LAW
Building Socialist law state of Vietnam according to the above viewpoints
of the Party, set out the requirements for improving the law on state audit as
follows:
First, the principle of state power is unity , decentralisation, coordination
and control among the agencies in the implementation of the legislative,
executive and judiciary. One of the basic points of building a socialist law state

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of Vietnam is the notion of state power is unified with the assignment,
coordination and control among state agencies in the implementation the
legislative, executive and judicial. Therefore, the requirements of completing
the state audit law is to establish the legal status of the SAV position is
consistent with the financial inspection agency by high most active independent
and subject only to the law and to strengthen the inspection and control of the
State in the management and use of the budget, public money and property .
Second, strengthen supervision and monitoring of the National Assembly
of People for the management and use of the budget, public money and
property. As an agency inspection is the highest, SAV plays an important role in
providing information for monitoring, budgeting decisions and approve the
budget annual of Congress; at the same time, serve the people monitoring.
Therefore, the requirements of completing the state audit law must meet the
monitoring requirements of the National Assembly and People's supervision for
the management and use of funds books , money and public property.
Third, to contribute to ensuring transparency and soundness of economic
relations, finance, improve efficiency of budget and state assets. In Vietnam, the

establishment and development of state audit agency comes from the
demanding requirements of the innovation and the development of market
economy , make the process of democratization and state building socialist rule
of law - state of the people, by the people and for the people. Development of
state audit is an objective requirement of the macro-management of the national
economy, especially strengthened inspection and control of the State to using
savings, budget effectively and national assets, anti- corruption. Therefore, the
requirements of State AuditLlaw requires socialist Vietnam completed
legislation to state audit determined the role of state audit for the national
economic development.
Fourth, contributing to prevention of corruption, cleaning up the state
apparatus in Vietnam today In the present context, the Party and State
considered corruption as a "disaster" and the fighting against corruption is the
task of the entire Party, people and the whole political system. With its position
as the financial inspection agency, independent operation and compliance with
the law, the SAV is one of the effective tools having an important contribution
to the fight against corruption in Vietnam today. Therefore, the requirements of
State law requires socialist Vietnam completed legislation to state audit
identified the roles and responsibilities of the state audit office in the fight
against corruption.
2.5. LEGALS ON STATE AUDIT OF OTHER COUNTRIES AND
LESSONS FOR VIETNAM
2.5.1 . Legals on state audit of some countries
2.5.1.1 . Legal on state audit the Federal Republic of Germany
a) Legal status: Legal status of federal court of audit is specified in the
Constitution and independent of Congress and the Government. State Audit is a
supreme body of the federal and is an agency independent financial
examination, only in compliance with the law.

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b) The functions, duties and powers: Federal Court of Audit function test
report as well as the settlement of the compliance and effectiveness of the
management of the budget and economic management.
The mission of the Federal Court of Audit include : Auditing the entire
management and use of the Federal budget; advise Parliament and Government,
Federal Council; report the results of the annual audit to the National Assembly
as the basis for release of government accountability, evaluation correctness and
feasibility of the annual state budget bill, projects of national key works.
Federal Court of Audit powers, including: Reviewing and providing
unlimited information; involved in the process of promulgating regulations on
settlement and auditing irregularities treatment recommendations.
c) The object and scope of an audit agency under federal management,
special assets and enterprises of the Federal; legal utilities under public law and
federal level directly; the social insurance agency under Federal and State, if the
agency receives federal grants or federal stood surety ; private enterprises under
the Law of Federal capital contributions; organizations not under the
management system of the Union if the management or organization receiving
federal funds .
d) Operating Mode: Audit the Federal Council operating under the
mechanism, the Council decided to be in state audit agency.
e ) Organizational structure and personnel: Federal Court of Audit
including the regional audit offices and audit departments. At the State agency
established its own audit. Federal Court of Audit’s Chairman of the National
Assembly and the Federal Council elected by the Federal Government's
proposal for a term of 12 years and no re-election .
e ) Handling of violations : Federal Audit Law has one article concerning
the handling of violations against members of Federal Court of Audit.
2.5.1.2. Legal on state audit of the People's Republic of China
a) Legal status: Legal status of national audit office is specified in the
Constitution, the state audit agency established by the State Council, under the

leadership of Prime Minister of the State Council. National Audit Office is the
highest organ of state, perform auditing tasks independently according to the
law.
b ) The functions, duties and powers
- Functions and audit tasks: Perform audits on the implementation of the
budget of the central government and the Prime Minister reported the results on
their audit activities.
- Powers auditing requirements to provide information, inspection,
investigation, application of compulsory measures and propose rectifying
mistakes, announced the results of audits, sanctions, transfer the files to the
authorities
c ) The object and scope of the audit: The revenues and expenditures of the
agencies under the State Council, local governments at all levels, financial
institutions and currencies of state agencies and enterprises. An audit by the
military 's Central Military Commission regulations.

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d ) Mechanism of action: The mechanism operating under the regime of
leadership, the audit agency at the local level made the right equation
independent audit in accordance with law, is responsible before the same level
People's Committees and agencies superior audit.
e ) Organizational structure and personnel: Audit was established at the
central government level and at the district level upwards. General Auditor
approved by the National Assembly, the President appointed.
e ) Handling of violations: Sate Audit Law of PRC has 1 chapter provides
for liability provisions quite adequate and specific measures to prevent and
sanction (administrative , disciplinary, criminal) for violations .
2.5.1.3. Legal on State Audit of Korea
a) Legal status: Board of Audit and Inspection of Korea (hereinafter
referred to as BAI) is a constitutional agency, affiliated and independent

President while performing the task.
b ) The functions, duties and powers : the settlement tests , revenues and
expenditures of the State and the other state settlement, the administrative
activities of the state and its officials.
c ) The object and scope of an audit of the State Accounts; account of the
provincial government; account of the Central Bank and the account of the legal
entity which has attracted more than half of the State; unit of account that under
the provisions of other laws shall be subject to audit by the BAI. In addition to
the mandatory audit object above, the BAI also objects voluntary audit.
d ) Operating Mode: BAI mechanisms work colleagues, council members
decided by a majority of the important work.
e ) Organizational structure and personnel: BAI is organized on the
principle of centralization and uniformity of services including functional,
specialized audit and audit the regional unit. BAI chairman appointed by the
President with the consent of Parliament, with the 04 year term and may be
reappointed for one term.
e ) Handling of violations : Law on State Audit of Korea, have one thing on
punishment, specifying the level of imprisonment, fined or disciplined for
violations.
2.5.2. The lessons for improving the state audit law of Vietnam
Fisrt, whether organized under the SAV model is also designed to control
the system from the external to the auditees.
Second, independent objectivity is vital issue of principles in audit
activities.
Third, to ensure the independence of the State Audit Office, General-
Auditor of the National Assembly elected for a term longer than the term of the
National Assembly; SAV operating funds by the National Assembly at the
proposal of the General-Auditor.
Fourth, the State Audit Office to audit the financial statements, audit
compliance and audit activities for all agencies and organizations involved in

the management and use of budgets, money and property.

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Fifth, to state audit operate effectively it should define the legal status of
SAV in the Constitution. Depending on the specific conditions of each country,
the provisions of the State Audit Institutions can be defined in a chapter,
section, or part separately cataloged common or independent institutions located
in the same program with the branch agencies the authority , and the principle
of independence and Supreme of agency is still constitutional content are most
popular.
Sixth, there should be specific provisions for handling violations of state
audit law, especially those failing to perform or not perform fully the
conclusions and recommendations of the State Audit Office.

Chapter 3
HISTORY AND DEVELOPMENT AND CURRENT SITUATION
LEGAL ON STATE AUDIT IN VIETNAM

3.1. HISTORY AND DEVELOPMENT OF LEGAL ON STATE
AUDIT IN VIETNAM
3.1.1. Generalizing the process of formation and development of the
State Auditor in Vietnam
State Audit Office of Vietnam was established by Decree No.70-CP of July
11, 1994 of the Government and from 01/01/2006 operating under the
provisions of the State Audit Law. After nearly 20 years of operation, the SAV
has gradually affirmed its position, its role in the structure of the state apparatus;
affirmed the necessity and indispensable for the operation of the agency as one
of the effective tools of the State in the inspection and control operations budget
management, money and state assets in the economy socialist-oriented market .
3.1.2 . The process of formation and development of the law on state

audit in Vietnam
3.1.2.1. Period from inception until the National Assembly passed the
State Audit Law
In the first phase, SAV organized and operated under two legal documents
is 07.11.1994 Decree No.70-CP dated 11 July, 1994 of the Government on the
establishment of state audit office and Decision 61 dated 24 January, 1995 of
the Prime Minister promulgating the Charter on organization and operation of
the SAV.
To ensure the legal basis for state audit activity in conditions no State
Audit Law, in the process of finalizing the legal system, the Socialist Republic
of Vietnam has added a number of legal in the law governing the operation
other areas of the relationship arising audits to ensure full legislative audit
activity in those areas, namely: the State Budget Law, the Law on State Owned
Enterprises, Law on the State Bank of Vietnam However, it is easy to see the
system prescribed in the early stages of a new state audit established several
regulations scattered in different documents, are generally lacking and
inconsistent. Adjustment directly on the organization and operation of the SAV
is only available Decree of the Government and the decision of the Prime

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Minister should review the written forms, the legal value is not high, not
inclusive of problems of organization and operation of the SAV.
Content of legal on state audit in this stage is also very limited: The legal
position of the State Audit of Government agencies, state audit activities under
the leadership of Prime Minister; SAV only performed the function assigned
tasks auditing financial statements; objects are audited accounting data and
accounting statements are only object of its financial statement audit, not
covering all subjects of the State Audit activities related to management use of
budget, public money and property. To overcome the above limitations;
simultaneously, a complete step legal basis for the organization and operation of

the SAV in accordance with the requirements of the public administration
reform state government dated 13 August, 2003 issued Decree No. 93/2003 /
ND - CP regulating functions, tasks, powers and organizational structure of the
SAV. Decree No. 93/2003/ND-CP of the Government amending and
supplementing a number of functions, tasks, powers and organizational
structure of the state audit, namely: Audit is an agency of the Government;
defined relatively complete and comprehensive state audit function of the audit
of financial statements; audits assess compliance with the laws, economic
management, budget and use of public property; additional task of state
management sectors; continue to assert centralized organizational model,
unified SAV, defined organizational structure of SAV has 19 units, including 16
units to help implement the General Audit functions, tasks and 3 public utilities;
have a separate articles on the General- Auditor.
However, through practical activities, Decree 93/2003/ND-CP and legal
documents on the organization and operation of SAV in this period has revealed
the inadequacies and limitations:
First, there is no legal documents stipulating the organization and fully
operation of SAV. Directly regulating activities of the SAV is the by laws.
Second, the legal status of the SAV is low, is not commensurate with the
functions and duties assigned.
Third, more specific issues related to the activities of the SAV has not been
fully defined, uniform or not fully meet international integration requirements
for building a sound financial background, public and transparency as principles
for audit activities; auditing activities; validity of reports of audit results; The
auditees’s responsibilities and audit rules on disclosure of audit results
Fourth, many issues related to the State Budget Law and the State Audit
Office in legal documents related only at the general rules, has not been
concretized lead to difficulties in the process implementation as prescribed
submission deadlines State budget settlement reports; audit budget settlement
after the National Assembly approved; SAV’s responsibilities for audit reports

3.1.2.2. State Audit Law has come into effect today
State Audit Law was approved by National Assembl on 7th Session,
adopted on 14/6/2005 and have effect from 01/01/2006. This is an important
law in the legal system of the State, as a legal instrument to strengthen
inspection and control of state financial resources, and the legal basis highest

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current regulations quite adequate for a comprehensive and systematic
organization and operation of the State Audit .
3.2. LEGAL STATUS OF STATE AUDIT IN VIETNAM TODAY
3.2.1. Current status of legal forms for state audit
State Audit Law was approved by National Assembl on 7th Session,
adopted on 14/6/2005 and have effect from 01/01/2006. This is the highest legal
basis for the organization and current activities of the State Audit. Along with
the State Audit Law, Law Practice thrift and combat waste, the Anti- Corruption
Law, the Law on Promulgation of legal documents, Civil Laư were issued
during this period was also prescribed content related functions, duties and
powers of the state audit office in the system of inspection and control of the
Party and State. On the basis of the State Audit Law, SAV has active
collaboration with other agencies of the Government and the National Assembly
building the competent authorities promulgated and issued under the authority
of documents guiding the implementation of the State Audit Law. So far, 10
Resolutions of the Standing Committee of the National Assembly, three
Decrees of the Government, 01 Decision of the Prime Minister, 01 Decision of
the Minister of Public Security, 04 Circulars and cross – sectional Circular has
been issued joint direction detailed and comprehensive State Audit Law. Within
the scope of its competence, the General Auditor issued 36 legal documents in
the form of decisions to guide detailing the State Audit Law. On Sat 19/4/2010
Standing Committee of the National Assembly through Resolution No.
927/2010/NQ-UBTVQH12 on the issuance of Development Strategy of SAV to

2020 , creating a legal basis for the promotion of SAV growth to meet the
requirements of the national renewal, construction of socialist rule in our
Vietnam.
However, even in the form of power law above state audit showed many
problems arise and inadequacies, limitations require further study to complete.
The shortcomings and limitations shown on the following key aspects:
First, the legal status of SAV has not been defined in the Constitution as in
most countries around the world .
Second, there is no consistent and uniform in the middle of some
provisions of the State Audit Law with relevant laws, including the Law on
Organization of the National Assembly, Government Organization Law, Law
on State Budget
Third, guidelines under laws to guide the implementation of the State Audit
Law and incomplete sync, there are no specific provisions on sanctions for
violations of state audit law.
Fourth, auditing standards, procedures, audit methodology was focused and
improving, is developing fast in comparison with other state audit offices in the
world and the region; however, still did not meet the requirements of the state
audit activities.
3.2.2. Current status of legal content of state audit
With the promulgation of the State Audit Law, the current legal system in
our country on the State Audit of content has positive aspects as stipulated

13
operating principle independent audit and compliance with the law, secondary
real objective; enhanced legal status of SAV; quite adequate regulations and
comprehensive functions, duties, powers, organization and operation of the
SAV; first, the problem of the validity of the audit report (Article 9), and shall
submit the audit report provided (Article 15), publication of audit results,
performance results the conclusions and recommendations audit (Article 58,

Article 59) and audit oversight activities (Article 72) are defined in the State
Audit Law is an important legal basis for the organization and operation control
of financial state, enhance the effectiveness and management of the state audit
activities. However, through the practical application of the State Audit Law
and related documents have revealed some of the limitations and shortcomings.
It make judgments reality content legislation through state audit of the
following major contents:
3.2.2.1. In terms of legal status, functions, tasks, powers and organization
of the SAV
a) The legal status of the SAV
With the provisions of Article 13 of the State Audit Law, SAV’s legal
status has been enhanced by a step, basic overcome SAV legal status is low, is
not commensurate with its functions and duties. However, regulation of the
legal status of the SAV is not true to the nature of the supreme financial
examination body.
b) The functions, duties and powers of the SAVt
As stipulated in Article 14 of the State Audit Law: SAV functions financial
statement audits, compliance audits, performance audits of the agencies,
organization management, using budget, public money and resources.
To carry out the above functions, the SAV has responsibilities and powers
defined in Article 15, Article 16 of the State Audit Law, which has many
important new tasks. However, past practices have revealed shortcomings and
problems: The task of the SAV not cover all of the inspection and control of the
financial resources of state and public property; not to audit the management
and use of State capital and assets in enterprises in which the State does not
hold a controlling stakeholder; not obliged to conduct an audit of the state
budget remittances economic organizations in all economic sectors; not
specified task of preventing, detecting corruption
c) Model and organizational structure of the State Audit
Through practical activities in the past years SAV confirmed organizational

model and structure of the current state audit is appropriate and effective in
accordance with the regulations on the management and administration of the
state budget in accordance with the State Budget Law and consistent with
international practices. However, the organizational structure of the state audit
is still in the process of continuous completion.
3.2.2.2. Subjects and scope of audit
Article 5 of the State Audit Law states: "The object of SAV is the activities
related to the management and use of the budget, public money and
property."Such regulations already distinguish the object of SAV are audited

14
agencies, organizations and units managed, funded, public money and property.
However, existing primarily of state auditlaw the current audit is to determine
the scope and object audit is incomplete, not covering all the financial resources
of state and public property.
3.2.2.3 . About the General- Auditor, Deputy General- Auditor
Along with provisions on the legal status of SAV, it is the first time the
legal status of the General-Auditor has been prescribed clearly and fully.
However, to increase independence for the General Auditor in accordance with
international practices, meet the requirements of the administrative reform,
there should be provisions to ensure the independence of the General Auditor,
decentralization and strengthening responsibility of the General Auditor of
setting up the system's organizational structure and the appropriate specific
activity of SAV.
- Regarding Deputy General Audit (Article 20)
State Audit Law stipulates: Deputy General Auditor recommended by the
National Assembly Standing Committee appointment, dismissal, demotion;
Deputy General Auditor tenure is seven years (Article 20). Through practical
application showed that the mechanism appointed deputy state audit in
accordance with the current regulations are not very clear, cumbersome

procedures, inconsistent with common practices and requires administrative
reforms in Vietnam today.
3.2.2.4 . Provisions on State Auditor
State Audit Law has devoted a separate chapter (Chapter III) and a number
of other provisions in the relevant regulations of the state auditors, as specified
in state auditor title (Article 27), general standards of state auditor and
responsibility of the state audtior (Article 29, Article 30); regulations the case
was not to audit (Article 31); specified duties and powers of the state auditors in
the auditing (Article 48); regulations prohibited acts for State Auditors (Clause
1, Article 12). However, state auditors reserve quota regulations far inconsistent
with the provisions of the Civil Law classified staff, civil servants and practices
of the SAV.
3.2.2.5 . Regulations on operation of state audit
State Audit Law has devoted a separate chapter (Chapter IV) includes 7
categories with 30 articles concerning the activities of the SAV. A new feature
of the State Audit Law is relatively specific provisions on procedures and
conduct audit activities, creating uniform legal basis for the implementation of
the SAV’s tasks. However, through practical application, the provisions of the
Law on State Audit on audit work has revealed a number of shortcomings in the
audit team members (Article 44); not yet fully defined the responsibilities of the
Head of Specialized Units in directing audit activities; no regulations on quality
control activities of the SAV.
3.2.2.6. Regulations on Auditees
State Audit Law has prescribed a separate chapter of the auditees, rights
and obligations of the auditees (Chapter V). Thus, from the State Audit Law
come into effect, the auditees were to raise awareness and responsibility in the

15
observance of law, has done better than the obligation to provide information,
serve documentation for the audit and fully implemented, more timely

conclusions and recommendations of the audit. However, through the auditing
practices, a specified number of units to be audited has revealed the
inadequacies and shortcomings, namely: auditees are not covering all subjects
tested range SAV is math related operations management and use of the budget,
public money and property; not specify the duration units perform the audit
petitions; states: "The head of the auditees to sign audit records", does not
guarantee the accuracy legally and affect the independence and objectivity of
the SAV’s activities.
3.2.2.7. Regulations on ensuring the operation of the SAV
Stat Audit Law is one of a handful of law in the legal system of the State
has its own regulations on the activities of assurance (Chapter VI). But the
offices of SAV has been built to meet part of the task, but generally the
facilities, equipment, vehicles are still lacking. On the other hand, mechanisms,
policies and remuneration for state auditors (subsidy and integrity ) has
initially improved, but the state does not have preferential policies according to
the nature of particular characteristics (such as mobile allowance and certain
other allowances).
3.2.2.8. No provisions on sanctions for violations of the state audit law
of auditees and other agencies
State Audit Law and guiding documents virtually had no regulations on
financial institutions, except for some very general rules such as: "responsible
under the law"; "Propose competent agencies dealt with according to law" so,
the validity of audit activities and the strictness of the law has not achieved as
expected, affecting the quality of operation and effect of the SAV.
3.2.2.9. Inconsistent in the State Audit Law and relevant laws
Due to the legal status of SAV has not been defined in the Constitution, so
the current situation is still not a consistent and uniform in a number of
provisions between the State Audit Law with the relevant laws, especially the
governing law of the state apparatus and the state budget.
3.2.3 . Current status of implementation

With the legal framework gradually perfected, enhanced capacity, the state
audit activities expanding in size, type and diversity of auditing methods,
improving the quality of public audit and the audit in accordance with the
provisions of the State Audit Law. After more than 7 years of implementation of
the State Audit Law, activities of the SAV has made strides as follows:
- Audit Quantity
Since the State Audit Law has effect, each year SAV to audit some 100
audits (ministries, central agencies, provinces, cities, corporations,
companies ), increase 2 times compared with the period before the State Audit
Law.
- Type and methodology audit
Since the State Audit Law, SAV has fully implemented all three types of
audits: financial statement audits, compliance audits and performance audits,

16
evaluation focused on the implementation of the Law on Anti-Corruption, Law
practice thrift and combat waste. Besides the post- audit, the SAV has made
evaluation and presented comments on the annual state budget, the national key
projects submitted to the National Assembly for consideration and decision.
- Audit Quality
Audit quality increasing, more and better meeting the practical
requirements. The recommendations of the Audit increasingly better quality, the
Government and the National Assembly, ministries, branches and localities
increasingly used in the review, approval and final estimated budget, budget
monitoring and implementation of policies and laws; in construction
management and fiscal policy, budget; the auditees to overcome the weaknesses
and shortcomings, improving the system of internal control.
- Audit results
Through operational audit, SAV found multiple policy violations, regime
of economic management, finance and financial proposals handling totaling

90,093 billion. For only 5 years after the effective State Audit Law, has
proposed financial settlement 70,597 billion, or 78.36 % of the total financial
proposals handling in the 16 years of establishment and operation activities, in
which: increased tax revenues and other revenues 17,078 billion, decreased
10,806 billion state budget expenditures, accounts payable, reimbursement and
budget management through 29,133 billion increase over the findings reported
by authorities 7,871 billion of revenue, financial proposals handling another
9,344 billion. Summary of audit activities SAV 15 years (1994-2008) showed
that the for one dong funding for SAV, which saved 58 dong, including increase
of 36 dong and decrease of 22 dong for state budget.
- Public audit results
Every year, the SAV publicize audit results in a number of audits in the
form of a press conference and posted on electronic information and Auditing
Journal prescribed. The public audit results to ensure compliance with the law,
taking direction, is widely agreed and appreciated.
However, besides the achieved results, the implementation of the law on
state audit also some limitations, the following exist:
First, the size of the SAV is very limited compared with the requirements,
the control subjects using budget, public money and property according to the
functions assigned, especially in the field of control State budget.
Second, the quality and progress of audit gaps against the requirements of
the State Audit Law, unanswered due to pressing issues of the negative
phenomena as well as effective management and use of budget money and state
property.
Third, the low effective audit, the implementation of the conclusions and
recommendations audit, especially handling the responsibility of organizations
and individuals for violations incomplete, strict and timely. Quality of financial
management, budgeting, cash and assets the state has been strengthened and
perfected a level appropriate in auditees.
Fourth, facilities, equipment, are very lack.

17
Fifth, addressing the relationship between expansion and improve audit
quality and preserve the moral requirements, quality staff, state auditors is
always a challenge.
3.2.4 . The cause of the limitations and shortcomings
3.2.4.1 . The objective reasons
- Audit activity in general, the state audit activities in particular is a new
field of operations in Vietnam.
- The establishment of SAV legal status in our country are bound by
existing legal environment of Vietnam, especially the Constitution and the laws
of the state apparatus with the institutional capital that the laws of this
institution can not quickly adjust to change in accordance with the conditions of
life and activities of the SAV.
3.2.4.2 . The subjective reasons
- Auditing is new activity, organization and operation of the SAV
unprecedented in the organization and operation of our state apparatus; new
state audit agency was established, so experience in construction law,
organization and implementation of audit work is limited.
- Awareness of all levels and sectors of the lawmakers on the state auditing
is limited.
- Audit established after Congress passed the 1992 Constitution should not
be defined legal status in the Constitution of the SAV.

Chapter 4

VIEWPOINTS AND SOLUTIONS FOR COMPLETING LEGAL ON
STATE AUDIT IN VIETNAM

4.1. VIEWPOINTS FOR COMPLETING LEGAL ON STATE

AUDIT IN VIETNAM
4.1.1.
To improve the legal on state audit must thoroughly understand and
institutionalize the Party's views on the development of the SAV
.
4.1.2.
Upgrade the legal on state audit have to determine appropriate
organizational model of the SAV
4.1.3
. To improve the legal on state audit in order to ensure the
independence of the SAV.
4.1.4
. To improve the law on state audit in order to build the SAV actually
become a tool to examine the financial state effectively and efficiently.
4.1.5.
To improve the legal on state audit in order to meet the requirements
of international integration, in accordance with the principles and international
practices and the actual conditions of Vietnam.
4.2. SOLUTIONS FOR COMPLETION OF LEGAL ON SATE
AUDIT IN VIETNAM
4.2.1. Group of solutions for content law
4.2.1.1. The legal status of the SAV

18
Legal on state audit firstly determine the legal status of the SAV in the
organizational structure of the state system. The problem defined legal status
and independence of the State Audit agency affirmed in Article 5, Declaration
of Lima: "
The establishment of the supreme audit institutions and its
independence must be guaranteed in the Constitution and other statutes

". This
is an important principle in the state audit office established in all countries over
the world.
4.2.1.2. Functions, duties and powers of the SAV
a) The functions of the SAV
Law on state audit must clearly define the functions of the Audit on both
aspects of auditing and consulting.
Regarding the audit function, the SAV to simultaneously perform three
types of audits: financial statement audits, compliance audits and performance
audits.
On advisory functions, the SAV is responsible for auditing the results
reported to National Assembly, the Standing Committee of the National
Assembly and submit an audit report to the government and other agencies,
related organizations, through which advise the agencies about measures to
improve the management, budgeting, management and use of assets, capital and
funding; to supplement and amend the policy mechanisms, financial and
budgetary regime, accounting, settlement accordingly.
b) Duties and powers of the SAV
- SAV shall have access to all documents related to financial activities and
may request the auditees provide information, documents and settlement
statements also as other documents related to the audit.
- SAV can make decisions in each case that the audit conducted at the
headquarters of the audiees or offices at the headquarters of the SAV.
- In a time prescribed by law, the audit unit must have an opinion on these
comments, the findings of the Supreme Audit Office and must be disclosed,
given the remedy, repair the errors on the basis of that conclusions.
- For the Supreme Audit Offices are not concluded by offering other forms
of legally required to take action, the supreme audit agency should have the
right to petition the competent bodies the right to take necessary measures and
binding.

- SAV may submit to the National Assembly, the Government reporting
critical appraisal through his work experience, including comments on the laws
and regulations of the problem general finance will be issued. The acceptance or
rejection depends on the organ of State power, however, the task may not lead
to influence, the audit conclusions and operation of the SAV.
- The rules on the settlement process is only allowed with the uniform
issued by the Supreme Audit Institutions.
4.2.1.3. Audit Object and scope of the SAV
From the orientation of the Lima Declaration, it can summarize the scope
and object of SAV on the following main features:

19
- SAV to audit state agencies, including state institutions based in foreign
countries, the business units of the State, the state economic organizations,
programs and projects of national organizations political and socio - political,
social and professional use of state budget funds.
- SAV audit of social contributions for the fund, first examine the legality
and validity of the revenues, expenditures and examine the use of public funds
for the purposes of each fund are prescribed by law.
- SAV review contracts, tenders for the construction of state agencies with
outside. Specifically, expenditures by the government for the use of service
contracts and the construction signed with individuals and outside organizations
to provide services or complete programs and projects on economy, culture and
society.
- Audit check the receipt, use, settlement aid, public debt in the country
and abroad.
- Audit inspection of financial and economic activities that the State
engaged in international treaties, bilateral and multilateral.
4.2.1.4. Organizational models and staffing of the SAV
a) The organization of the SAV model

In 190 countries are members of the International Organization of Supreme
Audit Insstitutions, SAV models are diverse organization can be a level (linear)
centralized and unified state audit includes central and regional state audit
directly under the central audit, audit not made locally or can be multi-level
organization, at every level of government are setting up their respective state
audit agency, the audit agency level totally independence of each other. State
Audit Office of Vietnam was held in the form of linear. This organizational
model is suitable SAV specific conditions of Vietnam. To ensure the principle
of independence and compliance with the law in audit activities, improving the
legal orientation SAV should continue to develop the system 's organizational
structure in our country according to the state audit management model
focusing system most, including: the advisory units, the specialized audit
offices, and the regional audit units.
b) Personnel of the State Audit
According to the recommendations of INTOSAI: The independence of the
Supreme Audit Institutions can not be separated from the independence of its
staff. The independence of the staff must be guaranteed by the Constitution.
Specifically, dismissal procedures must also be specified in the Constitution and
not affect the independence of the staff. Mode of appointment and dismissal of
staff depending on the constitutional structure of each country. The Constitution
of most countries in the world are competent election regulations, dismissal or
removal from office of the General Auditor of the legislature; General Auditor
tenure is longer than the term of the National Assembly.
4.2.1.5. Mechanism of action of the SAV
The laws on State Audit of other countries over the world regulated on the
mechanism of action of various state audit offices, but basically two forms of
online application form and the form of contract. State Audit Offices of

20
Vietnam was held in the form of linear. Heading is General Auditor, elected by

the National Assembly. In addition, the State Audit Law also contains certain
elements of a state audit agencies have co- regulation through regulation of the
State Audit Office.
4.2.1.6. On the handling violations of state audit law
To have a legal basis to strictly handle all violations, we must first define
legal responsibilities of SAV, the entities involved in legal relations of the state
audit. Principles for handling violations of the law are: Depending on the nature
and seriousness of their violations, be disciplined, administratively sanctioned
or examined for penal liability; if causing damage, pay compensation in
accordance with law.
4.2.2. Group of solutions on forms
4.2.2.1. Additional provisions of the State Auditor in Constitution
a) objective requirement stipulated the SAV in the Constitution
The addition to the provisions of SAV in the Constitution stems from the
objective requirements of the following:
- Request from the role, function: SAV plays an important role in national
governance through audit activity resources, National Audit property to ensure
the effectiveness, efficiency and transparency in activities of the agencies and
organizations funded, public money and property.
- Request from the independent nature of the SAV: From rules "
established
by Congress, to operate independently and only obey the law
" shows: The legal
position of an independent body such can not defined somewhere other than the
Constitution.
b) Propose additional content to the Constitution provides for the SAV
On the SAV:
"
1. Audit the financial inspection agency highest state established by
Congress, to operate independently and only obey the law, to audit the

management and use of state finances and public property.
2. Organization, responsibilities and powers of Audit established by law
".
On General Auditor:
"
1. President is the head of the State Audit Office, elected by the National
Assembly and dismiss. The term of the General Auditor is seven years, but may
be re-elected no more than two terms.
2 . General Auditor is responsible and report audit results, reports to
Congress; during the National Assembly responsible and report before the
National Assembly Standing Committee.
"
4.2.2.2. Amending and Supplementing the State Audit Law
The amendments and supplements to the State Audit Law must thoroughly
understand the viewpoints:
First, full institutionalization and comprehensive views, policies and
guidelines of the Party of the SAV development.
Second, to ensure the independence of the state audit activities; complete
the legal position of the SAV to ensure adequate position and role of the state

21
audit agency as a financial examination of the State's highest established by
Congress, to operate independently and follow only law.
Third, inherit and promote the positive aspects of State Audit Law;
Additional content has not been adjusted or unclear regulations or lack of
unified regulations abolished no longer consistent with the actual operation of
the SAV; ensure consistent and synchronized between the State Audit Law,
Law on Congress organization, Government organization Law, State Budget
Law and other related laws in the legal system of the State.
Fourth, expand the scope and object of the State Audit assurance cover the

duties of the State Audit of inspection and control all financial resources of state
and public property.
Fifth, selectively acquire international experience on the organization and
operation of state audit to ensure conformity with the reality of Vietnam.
Grasping the viewpoints mentioned above, the amendments and
supplements to the State Audit Law was carried out according to the content -
oriented as follows:
First: The legal status of the Audit
On the basis of the Constitution by the National Assembly passed
amendments to Article 13 of the Law on the legal status SAV accordingly.
Second: Duties and powers of the SAV
- Additional duties: Tax Audit; audit of public debt; prevention of
corruption; audit budget estimation, projects, important projects to serve the
nation for consideration and decision of the National Assembly.
- Additional SAV competent in handling violations of the law on state audit
of organizations and individuals concerned.
Third : Object and scope of audit
Expanding the scope of the SAV’s object, ensuring cover all the financial
resources of state and public property, including the state budget, state money
and property, land, mineral resources and for others are owned or managed by
the State under the provisions of law.
Fourth : On the General Auditor, Deputy General Auditor
Need more decentralization and greater accountability for the General
Auditor in a number of problems for the organization and operation of the SAV.
To consider amending regulations on the appointment of Deputy General
Auditor in the direction of Deputy General Auditor proposal by the President to
appoint, dismiss, demote. The term of office of the Deputy General Auditor is 5
years in accordance with the provisions of the Cilvil Law.
Fifth : On the State Auditor
Considering give state auditor reserve quota to ensure consistent and

compatible with the Civil Law and overcoming the limitations of recruitment
and use of the SAV team.
Sixth : In the state audit activities
- Additional duties towards codifying the powers of the head of the state
audit professional SAV area in all steps of the audit process; enhance
accountability of the Head of Audit units in the survey, collecting information

22
to planning the audit, selection, staffing audit team issued the audit decisions to
ensure compliance of time and personnel to the content and scope of the audit.
- Define a logical object, the size and scope of an audit by the SAV;
Research clearly defined criteria in terms of time, personnel and funding for an
audit to ensure the efficient operation of the state audit.
- Additional provisions on the content and form of quality control and
accountability audit quality control audits of entities involved in the operation of the
SAV.
- The responsibility of auditing units, organizations and individuals
involved in the implementation of fully, timely recommendations of the SAV,
to ensure the effectiveness of the audit activities.
Seventh: On the auditees
- Adding units are audited business units with revenues ensure full cost of
operation in paragraph 7 of Article 63 of the Law on State Audit.
- It is recommended to replace the provisions of Clause 11, Article 63 of
the Law on State Audit of "State Owned Enterprise" by "The enterprise
management and use of State capital and assets". This regulation aims to ensure
compliance with the 2005 Enterprise Law; and ensure SAV tasks for controlling
all financial resources of state and public property.
4.2.2.3. To amend and supplement the relevant laws
Research and State Audit Law amended the relevant legislation to clearly
define the position and function of state audit agencies inspecting and

supervising other State; at the same time, ensure consistency and compatibility
of the State Audit Law, Law on Congress organization, Law on government
organization, State Budget Law, Civil Law.
4.2.2.4. Completing documents guiding the implementation of the State Audit Law
Continue to develop and perfect the legal documents guiding the
implementation of the Law on State Audit, including: Resolution of the
Standing Committee of the National Assembly work location, job titles,
organizational structure of the SAV; Resolution of the National Assembly
Standing Committee on General Auditor standards; Decree on organization and
operation of internal audit at the agencies, organization, management units,
funded, public money and property; Regulation on resolving the
recommendations of the auditees
4.2.2.5. Perfecting System standards, audit procedures
Audit should soon complete system standards, audit procedures in order to
improve the quality of the State Audit activities; 2015, the system has sufficient
standards, procedures for financial audits, compliance audits, performance
audits; specific step by step the process of specialization audits in accordance
with the type of audit under the provisions of the State Audit Law.
4.2.2.6 . Issued by Government Decree on sanctioning of administrative
violations in the field of state audit
Decree of the Government on sanctioning of administrative violations in
the field of Audit should focus on 03 groups following violations:

23
First, violations of the audited units and organizations and individuals
involved violations of prohibitions , violation of legal obligations under the
provisions of the State Audit Law in the audit process.
Second, violations of the audited units and organizations and individuals
involved in the implementation of conclusions and recommendations of the
SAV.

Third, violations of the audited units and organizations and individuals
involved in the audit results public.
4.2.3. Group on solutions for implementation
4.2.3.1. Capacity Building civil servants working in construction of state
audit law

Force draft legislation on state audit should be a combination of three
expert groups: (1) Technical Expert Group on Audit audit office, a number of
universities, research institutes; (2) The group of legal experts of the State
Audit, Ministry of Justice, the Government Office, the Office of the National
Assembly and (3) expert team of foreign consultants. This combination is
aimed at ensuring the legal system of the state audit recently inherited foreign
experience, both in accordance with the conditions of economic development,
social Vietnam.
4.2.3.2 . Promote communication and dissemination , education law and
state audit officials and employees of the State Auditor and the agencies and
organizations
Promote propaganda, popular, extensive education on Audit Law, the guiding
documents to all officers and employees, the state agencies from central to local
levels, especially agencies, organizations and units within the scope of the SAV.
4.2.3.3. Advanced training qualifications, quality of political cadres, civil
servants and State Auditor
Must have strategic training and retraining to ensure that staff and public,
state auditor of political stability, high professional ethics, expertise,
professional, commensurate with the requirements of the audit profession.
4.2.3.4 . Synchronous development and modern infrastructure,
promoting scientific research and application of information technology in
audit activities
First, infrastructure development and appropriate remuneration particular
career suited for officials, civil servants, SAV’s auditors.

Second, the promotion of scientific research and application of information
technology in audit activities.
4.2.3.5. Strengthening supervision over the activities of the SAV
Strengthen inspection and supervision of the National Assembly, the
National Assembly Standing Committee, the authority of Congress to ensure the
objectivity and validity of the monitoring activities .