Functions and mandates

Audit Department No. Ib is a subordinate department of the State Audit Office of Vietnam (SAV) whose mandate is to assist the Auditor General in performing funcitons of financial audit, compliance audit and performance audit in managing and using state budget, money and assets of agencies and units operating in national security field, which are under audit scope and competence of SAV and audit contents specified in Resolution No.1011/2006/NQ-UBTVQH11 on 30 March 2006 by 11^th National Assembly Standing Committee  on separate auditing of a number of defence and security field; performing audits in managing and using state budget, money and assets of agencies and units operating in fields of Party’s finance and budget, cipher activities and State reserves.

Duties and powers

1. Tracking and capturing the situation of the management and use of state budget, money and assets of agencies and units under its audit scope as prescribed by law to facilitate audit work; developing its annual audit plan under its assigned audit scope and audit contents prescribed in Point a, b, c, d, đ under Clause 1, Article 2 of Resolution No.1011/2006/NQ-UBTVQH11 to submit to the Auditor General for approval and carry out the audit plan assigned by the Auditor General.    

2. Carrying out the audit in accordance with audit contents prescribed in Point e, g under Clause1, Clause 2 and Clause 3, Article 2 of Resolution No.1011/2006/NQ-UBTVQH11.

3. Studying and using internal audit results of agencies and organizations where internal audit system is available, and taking responsibility before the Auditor General for using those results.

4. Reviewing and taking responsibility before the Auditor General and the law for audit minutes and audit reports prepared by its audit teams before submitting to the Auditor General for approval. 

5. Preparing audit reports of security fields and submitting to the Auditor General for approval before sending to authorized individuals and agencies specified in Article 7 of Resolution No.1011/2006/NQ-UBTVQH11.

6. Summarizing audit results and results of implementing audit recommendations of annually audited entities under its audit scope, reporting to the Auditor General; audit results and the implementation results of audit recommendations for security field are summarized separately to submit to the Auditor General before sending to authorized individuals and agencies specified in Article 7 of Resolution No.1011/2006/NQ-UBTVQH11. 

7. Preparing audits on national target programs under its audit scope in accordance with approved audit plan and as assigned by the Auditor General.

8. Collaborating with Department of General Affairs and related units to prepare comments on annual state budget estimates, central budget allocations and annual state budget settlements for the Auditor General to present to the National Assembly.

9. When performing audit tasks, the Audit Department No. Ib has the powers:

a) Requesting audited entities and related organizations and individuals to provide complete and accurate information in a timely manner to facilitate audit work; to request related agencies to coordinate in fulfilling assigned tasks; to request state agencies, mass unions, social organizations and citizens to support and facilitate task implementation;

b) Requesting audited entities under its audit scope to implement SAV’s audit conclusions and recommendations for errors in financial statements and violations of legal compliance; proposing implementation of measures to overcome those shortcomings found by SAV in audited entities’ performance;

c) Checking the implementation of SAV’s audit conclusions and recommendations in audited entities under its audit scope; 

d) Advising the Auditor General to request authorized state agencies to ask audited entities to implement audit conclusions and recommendations for errors in financial statements and violations of legal compliance; Proposing penalties in accordance to the law for units failing to perform or not perform all SAV’s audit conclusions and recommendations in a timely manner; 

đ) Advising the Auditor General to request authorized state agencies to impose penalties on organizations and individuals for law violations that have been clarified in audit activities;

e) Advising the Auditor General to request authorized state agencies to impose penalties on organizations and individuals for obstructing audit activities or providing false information and documents for audit teams, audit groups and auditors;

g) Advising the Auditor General to request experts’ opinions if necessary;  

h) Advising the Auditor General to consign or hire auditing enterprises to audit agencies and organizations under its audit scope;

i) Based on audit activities, advising the Auditor General to propose the National Assembly, the National Assembly Standing Committee, the Government, the Prime Minister, the People’s Council, the People’s Committee and other state agencies to amend and supplement mechanisms, policies and laws accordingly.

10. Collaborating with Department of Audit Policy and Quality Control to develop standards, procedures and methodologies on state audit and internal audit in assigned audit fields; proposing the Auditor General to amend, supplement and complete standards, procedures and methodologies on state audit and internal audit in audit fields conducted by the Department.  

11. Managing audit records prepared by the Department; keeping confidential documents, accounting data and information on audited entities’ activities in accordance with state laws and regulations set by the Auditor General;  assuring confidentiality on audit situation and results, audit records and reports conducted by the Department  as prescribed in Article 8 of Resolution No.1011/2006/NQ-UBTVQH11.

12. Managing organizational apparatus, officials and staffs in accordance with the regulations of the State and of the Auditor General on the decentralized management; implementing tasks on emulation, reward, discipline, storage, propaganda and scientific research in accordance with the regulations of state and the Auditor General; reporting its work results to the Auditor General on a monthly, quarterly, yearly or extraordinary basis;  managing and using its assets and equipment in accordance with the regulations of State and the Auditor General.

13. Performing a number of other tasks and powers as assigned or authorized by the Auditor General.