Position and functions

1. The Centre for Science and Staff Training (hereinafter called “Training Centre”) is a public service delivery unit subordinated to the State Audit Office. It takes the function of assisting the Auditor General in managing and organizing scientific, technological activities in the State Audit Office; organizing for implementation of training officials and staffs of the State Audit Office; organizing training services and providing consulting services on accounting, auditing and financial management for organizations and individuals of demands.

2. The Training Centre has its own legal person status, seals and account. The budget of the Training Centre includes annual budget provided by the State Audit Office; revenues from services delivered by the Training Centre and other incomes as stipulated by law.

3. The Training Centre has its own head-office based in Hanoi. Depending on its tasks in each period, training facilities or branches could be established in other localities by decisions of the Auditor General.

Duties and powers

1. In management, organization and implementation of scientific and technological activities, The Training Centre has following tasks and powers:

a) to make long-term, annual scientific and technological activity plan of the State Audit Office of Vietnam and its options for the implementation and submit them to the Auditor General for approval;

b) to study audit science and other state audit related studies to create basis for making audit strategic development plan and establishing professional standards, procedures and methodologies on audit;

c) to study the application of audit scientific and technological achievements of the country and the world into the actual operations of the State Audit Office;

d) to receive and provide selected information for scientific study activities, management and implementation of audit tasks of the State Audit Office;

đ) to organize and manage audit scientific – technological library;

e) to preside in preparing documents stipulating scientific activities of the State Audit Office and submit them to the Auditor General for issuance;

g) to organize and manage the implementation of scientific and technological study tasks of the State Audit Office; manage and register scientific and technological research results according to provisions of law and the Auditor General;

h) Set up a network of scientific collaborators inside and outside the State Audit Office;

i) to organize the implementation of scientific and technological cooperation tasks with local and foreign organizations and individuals in line with provisions of law and by the Auditor General;

k) to manage budget for scientific and technological activities according to provisions of law and by the Auditor General;

l) to act as the Science Council Office of the State Audit Office, and to ensure conditions of equipments, documents and working programmes of the Science Council Office of the State Audit Office;

m) to issue notifications on scientific and technological research results, publications, scientific research topics in state audit field.

2. In training officials and staffs of the State Audit Office, the Training Centre shall have the following tasks and rights:

a) To engage in making long-term/medium-term/annual staff training and fostering plan of the State Audit Office;

b) to organize the implementation of officials and staffs training plan approved by the Auditor General;

c) to preside in preparing documents, curriculums, books for training officials and staffs of the State Audit Office;

d) to undertake directly one part of training volume for training classes of the State Audit Office;

e) to organize training classes for official examination and examinations for increasing the auditor grade and issuing the State auditor certificate according to provisions of law and the Auditor General;

f) to coordinate with units subordinated to the State Audit Office in ensuring physical conditions for training officials and staffs of the State Audit Office;

g) to organize the implementation of scientific and technological cooperation with local and foreign organizations and individuals on the State Audit Office’s officials and staffs training according to provisions of law and by the Auditor General;

3. In organization of training services, provision of consulting services on accounting, auditing and financial management for organizations and individuals, the Training Centre shall have the following tasks and rights:

a) to organize classes for professional training on internal audit for agencies and organizations as stipulated at Point 15, Article 15 of the State Audit Law;

b) to organize classes for professional training in terms of accounting, auditing, chief accountant and financial management;

c) to organize training classes to develop knowledge on information technology and foreign language in the area of accounting, auditing and financial management;

d) to cooperate with schools and universities to organize training classes on financing, accounting and auditing for organizations and individuals in demand;

e) to provide consulting services on internal audit, financial management, accounting and tax; 

f) to provide consulting services on formulation and appraisal of feasibility study projects, investment budget estimates, bidding documents, evaluation and final reports for investment projects;

g) to sign contracts on study and application of scientific research results on accounting, auditing and financial management; to provide consulting services on establishment of internal control system.

4. In organization and operation, the Training Centre shall have the following powers:

a) to organize activities in line with provisions of law and of this Decision;

b) to request other units subordinated to the State Audit Office to provide documents and reasoning and professional documents, annual audit reports of audit departments and regional state audit offices, annual reviewing reports of other units of the State Audit Office to serve scientific researches and training; manage and use the above documents according to provisions of law and by the Auditor General;

c) to organize conferences, seminars or scientific forums on auditing, financing, accounting, law in line with programs approved by the Auditor General;

d) to sign and organize the implementation of scientific research contracts, information, services with foreign organizations and agencies as authorized by the Audit General;

d) to cooperate with foreign agencies and organizations and international organizations in study and information exchange as authorized by the Audit General in such areas as assigned to the Training Center according to provisions of law;

e) to use the budget appropriated by the Audit General for its activities after it has been approved; to take initiative in implementing collections and payments as regulated by the State on financial regime of public service delivery units.

5. to manage its officials and staffs as stipulated by the State and assigned by the Auditor General; organize the implementation of tasks on commending, awarding, disciplining, filing, communicating, scientific researches as under provisions of the State and the Auditor General; to make periodical reports (monthly/quarterly/annually) or at request of the Auditor General, on its implementation results;

6. to organize accounting works, annual budget finalization; manage and use its assets and equipment according to the provisions of the State and the Auditor General; to take initiative in implementing collections and payments from/to service activities according to provisions of law and by the Auditor General;

7. to carry out other tasks as assigned or authorized by the Auditor General.