Legal status

Constitution of Vietnam 2013

Aricle 118
1. The State Audit Office is an organ created by the National Assembly, shall act independently and only obey the law. It exercises the audit of the management and use of public finance and property. 
2. The Head of the State Audit Office presides the State Audit Office, elected by the National Assembly. The term of Head of the State Audit Office shall be provided by the law. The Head of the State Audit Office is responsible and makes his reports of the result of audit to the National Assembly and, when the latter is not in session, to its Standing Committee. 
3. The details of the organization, duties, and authorities of the State Audit Office shall be provided by the law.

State Audit Law 2015

Article 9. Functions of the State Audit Office
The State Audit Office has the functions of providing assessments, confirmations, conclusions and recommendations with regard to the management and use of public finance and/or public assets.

Article 10. Duties of the State Audit Office
1. Prepare annual audit plans and submit them to the National Assembly before implementation.
2. Organize the implementation of annual audit plans and perform duties at the request of the National Assembly, Standing Committee of the National Assembly, the President, the Government, and the Prime Minister.
3. Consider and perform audits at the request of the Ethnic Council, Committees of the National Assembly, National Assembly Delegations, Standing Committee of the People’s Council, the People’s Committees of centrally-affiliated cities and provinces, and other agencies and organizations not included in the annual audit plans of State Audit Office.
4. Propose opinions of the State Audit Office to the National Assembly for consideration and decision of state budget estimates, allocation of the central government budget, strategic investment in national target programs, projects of national importance, and approval of state budget final accounts.
5. Join other agencies of the National Assembly and the Government in reviewing state budget estimates, allocation of the central government budget proposal, adjustment of state budget estimates, proposals of funding for national target programs and projects of national importance decided by the National Assembly and state budget final accounts.
6. Join other agencies of the National Assembly in supervising implementation of laws and resolutions of the National Assembly, and ordinances and resolutions of the Standing Committee of the National Assembly on Budget – Finance; and supervising implementation of the state budget and financial policies upon request.
7. Join other agencies of the National Assembly, the Government, and competent authorities in drafting and proposing law/ordinance projects.
8. Submit annual consolidated reports on audit results and implementation of audit conclusions and recommendations to the National Assembly and the Standing Committee of the National Assembly; and send those reports to the President, the Government, the Prime Minister, the Ethnic Council, and Committees of the National Assembly; provide audit results to the Ministry of Finance, the National Assembly Delegation, People’s Councils, People’s Committees at the locations where audits are carried out, and other agencies as prescribed by laws.
9. Provide explanation of audit results to the National Assembly and other agencies of the National Assembly as prescribed by laws.
10. Publish annual consolidated reports on audit results and the implementation of audit conclusions and recommendations, in accordance with Article 50 and Article 51 of this Law and relevant regulations.
11. Monitor and inspect the implementation of audit conclusions and recommendations of the State Audit Office.
12. Transfer documentation to investigation agencies, the People’s Procuracies and other competent regulatory agencies for handling suspected criminal cases and violations committed by agencies, organizations and individuals, if such criminal cases or violations are discovered during the audit.
13. Maintain audit documentation; and keep accounting figures, documents, and information on the operations of audited entities confidential, as prescribed by laws.
14. Perform international cooperation duties in State Audit Officeing.
15. Organize and manage activities of scientific research, training, and development of the human resources of the State Audit Office. 
16. Organize examinations, and issue, revoke and manage State Audit Officeor certificates.
17. Conduct communication, dissemination and education of laws and regulations on State Audit Officeing.
18. Develop the Strategy for Development of the State Audit Office and submit it to the Standing Committee of the National Assembly for promulgation.
19. Perform other duties as prescribed by laws.

Article 11. Powers of the State Audit Office
1. Submit law/ordinance projects and draft resolutions to the National Assembly and Standing Committee of the National Assembly as prescribed by laws.
2. Request audited entities and related organizations and individuals to promptly provide sufficient and accurate information and documents required for its audits.
3. Request audited entities to implement audit conclusions and recommendations of the State Audit Office with regard to irregularities in the financial statements and non-compliance; recommend improvements to address weaknesses discovered by the State Audit Office.
4. Urge competent agencies or persons to request audited entities to implement audit conclusions and recommendations of the State Audit Office with regard to irregularities in the financial statements and non-compliance; request legal actions against audited entities for failure to implement or to adequately and promptly implement audit conclusions and recommendations of the State Audit Office. 
5. Urge competent agencies or persons to deal with violations are committed by agencies, organizations and individuals, if such violations are discovered during the audit.
6. Request competent agencies or persons to deal, in accordance with the law, with agencies, organizations and individuals that obstruct the audit of the State Audit Office or that provide false information/documents to the State Audit Office and State Audit Officeors.
7. Request professional consultation when necessary.
8. Authorize or hire audit firms to carry out audits at agencies and organizations that manage and/or use public finance and/or public assets; the State Audit Office is ultimately responsible for the truth and fairness of figures, documents, and audit conclusions and recommendations provided by such audit firms. 
9. Provide recommendations to the National Assembly, Standing Committee of the National Assembly, the Government, the Prime Minister, and other regulatory agencies of the State to amend and supplement policies and laws.