Position and function

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Position and functions

- The State Audit Inspectorate (a department level equivalent) is a direct subordinate of the State Audit Office of Vietnam, whose responsibility shall carry out administrative inspections of the SAV’s units and individuals in their implementation of policies, and the assigned powers and duties.

- The State Audit Inspectorate shall have the function of assisting the Auditor General to manage and implement in a uniform manner inspections, handling complaints and denunciations, fighting corruption, practicing thrift, and preventing wastefulness; to conduct public service inspections during audit performance; and to inspect the compliance with legal provisions and the SAV’s regulation by units and individuals within the SAV.

Duties and powers


- To develop the annual inspection plans to submit to the Auditor General for approval; and to organise for the implementation of the inspection plans upon the approval of the Auditor General.

- To inspect the implementation of policies, laws, delegated duties and powers by the SAV’s units, organizations, and individuals in audit activities.

- To inspect cases relating to management responsibility of units and heads of the units under the Auditor General’s jurisdiction.

- To assist the Auditor General in his/her receptions of citizen, and in dealing with complaints and denunciations in accordance with the legal provision thereof.

- To support the Auditor General in combating corruption, thrift practice, and wastefulness prevention at the SAV.

- To coordinate with relevant agencies to develop guidelines on inspection, complaints, denunciations, and corruption prevention to submit for the Auditor General’s approval; to instruct, propagate, examine and inspect the compliance with legal provisions thereof at the SAV.

- To direct, guide, organize and conduct inspection tasks; to provide professional training on inspection expertise to inspection practitioners.

- To sum up and make reports on the results of inspections, handling complaints and denunciations, combating corruption and thrift practice within the SAV’s work sphere; to conclude lessons from inspection experience.  

- To coordinate with the Department of General Affairs and related agencies to examine the implementation of audit conclusions and recommendations by the SAV’s units.

- To coordinate with the Department of International Cooperation in undertaking international cooperation activities on inspection, dealing with complaints and denunciations, and combating corruption.  

- To examine, supervise, and monitor the implementation of the Chief Inspector’s conclusions and recommendations by the SAV’s units and individuals; to advise on the Auditor General treatment decisions and post-inspection measures.

-  To perform other duties and powers assigned and/or authorized by the Auditor General or as prescribed by the laws.

- To inspect other cases as delegated by the Auditor General.


- To request the inspected entities, organizations and individuals, and the related entities, organizations and individuals to provide in a sufficient, accurate and timely manner information and documents necessary for the inspection.

- To request the inspected entities and individuals to implement the inspection conclusions and recommendations.

- To suggest the Auditor General to make recommendations to competent agencies of the State for amending, supplementing, and promulgating regulations and policy basing on the inspection results so as to turn them more appropriate to current management requirements; to make proposals on suspension or revocation of unlawful regulations detected during inspections and examinations.