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


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

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,

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

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.

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 .

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

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

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

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

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

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

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

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

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,

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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


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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

". 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.

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

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

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

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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

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

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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

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.