The Department of audit policy and quality control is the unit under direct management of the State Audit Office of Vietnam (SAV) and it has the function to advise the Auditor General in aspect of preparation, issuance, guidance, checking and implementation of the documents with regard to the standards, procedures and method of professional audit practices of state audit; preparation, issuance of guidance documents, instructions on profession, internal audit practices ; setting up for monitoring of audit quality.

1. In preparation, issuance, guidance, checking and implementation of the documents with regard to state audit standards, procedures and professional method practices, the Department of Audit Policy and Quality Control has the following duties, power:

a) Prepare and submit to the Auditor General for approval of the preparation plan of state audit standard, procedure and professional method practices;

b) Main in charge and coordinate with the concerned agencies to prepare the audit standard, procedure, professional method practices, audit document to be applicable for each audit sector of SAV; to guide the units, organizations to apply SAV standards, procedures and professional method, audit document;

c) Prepare and submit to the Auditor General to issue the procedures of appraisal, issuance and public notice of audit report;

d)  Frequently update the information of principle, policy of the Communist Party, policy and laws of the Government in connection to the audit activities to have basis for supplementation, modification, completion or new issuance of the standard system, procedure, professional method and audit document;

đ) Advise the Auditor General in supplementation, modification, completion standard system, procedure, professional method and audit document for each audit sector. In necessary case, if any outstanding issues in the adoption of standard system, procedure, professional method and audit document and it would affect to the audit quality, prompt request of necessary modification, supplementation should be raised up to the Auditor General;

e) By six month period and annual period to report the Auditor General about implementation, adoption of SAV standards, procedure, professional method, audit document in each audit sector of SAV;

2. In the preparation of guidance document, instruction about the profession, internal audit practices, the Department of Audit Policy and Quality Control has the following duties, power:

a) Prepare and submit to the Auditor General for issuance of regulations on the profession, internal audit practices and guidance document for implementation, adoption of internal audit to conform with each type of organization as specified in the Article 6 of SAV Law;

b) Advise the Auditor General to implement the internal audit in organizations, units as specified in the Article 6 of SAV Law;

c) Examine, evaluate the adoption of internal audit profession, practice; frequently update the information of policy, economic management, investment and development and accounting regimes to have basis for supplementation, modification, completion or new issuance of internal audit profession, practice;

d) Advise the Auditor General to request the heads of organizations, units as specified in the Article 6 of SAV Law to report the adoption of internal audit profession, practice in their organizations, units;

đ)  By six month period and annual period to prepare summary evaluation, report to the Auditor General about implementation, adoption of the internal audit profession, practice in each type of organization, unit and make proposal to the Auditor General with regard to supplementation, modification, completion of internal audit profession, practice.

3. In audit quality control, Department of Audit Policy and Quality Control has duties and power as follows: 

a) Prepare and submit the Auditor General to issue audit quality control process; guide and organize implementation after the issuance of the Auditor General;

b) Prepare annual audit quality control plan to submit to the Auditor General’s approval and performance organization; report audit quality control result to the Auditor General;

c) Inspect, evaluate observance of norm, process, and professional method regarding state audit shown by audit agent, audit delegation, audit team, and auditor; check file and audit document management of audit entities; propose solutions in respect of audit quality improvement to the Auditor General;  

d) Prepare and submit decision, instruction, and working regulations to the Auditor General;

đ) Advise the Auditor General with regard to specific measures to strengthen disciplines, rules in state audit activities and measures to affirm the independence of auditing activity of SAV

e) Request to the Head of audit units, chief of audit delegation, leader of audit team and auditor to report the issues related to the conformity of audit standard, procedure, professional method and working policies of SAV;

g) Request the Auditor General to treat any team, individual who is not conformed with the audit standard, procedure, professional method and working policies of SAV;

h) Participate in appraisal of audit report as requested by the Auditor General.

5. Manage staff, civil servants and employee in accordance with the Government’s regulation and duty delegation by the Auditor General; organize and implement the duties of competition, reward, punishment, correspondence filing, propaganda, scientific research in accordance with the Government’s regulation and by regulation set forth by the Auditor General; make periodical  monthly, quarterly, annually or random report to the Auditor General about the working result of the organization; manage working equipment of the organization;

6. Implement some other tasks and obligations assigned or authorized by the Auditor General.

(Excerpted from Decision No. 593/QĐ-KTNN dated 2/8/2006 of the Auditor General)