The State Audit of Vietnam (SAV) was established based on a decree No.70/CP on July 11, 1994. The SAV is an independent body that has a responsibility to report its audit results to the government, national assembly, or standing committee. The SAV is an agency with the executive that functions to monitor legal complianceand preparations of financial reports. The law on SAV was approved by the national assembly on May 20, 2005. The law rules on the formation of SAV and the appoinment of auditor general by parliament. After the law was put into effect since January 1, 2006, the SAV became independent from the government and only comply with the law.

 Constitutional Position

SAV was set up by the legislative body and responsible to the prime minister, who decides the allocation of annual budget to the SAV that is financially independent. The chairman of SAV or auditor general is decided by the national assembly based on the proposal from the standing committee after consulting the prime minister. The tenure of an auditor general is 7 years, but can be reelected twice at the maximum. The criteria of auditor general is determined by the standing committee to the national assembly. The auditor general has the right to have legal protection in doing their jobs The position of auditor general is equal to the chairpersons of committees in the national assembly and at the same level with ministries. Deputy auditor general is an assistance responsible to auditor general in supervising certain areas of audit. Their appoinment and dismissal were decided by the standing committee of the national assembly based on the proposal from the auditor general.


Agencies that are subject to audits by SAV include the central government,administrations of provincesand regencies, non-governmental institutionsfunded by government, banks partly owned by the government, independent bodies funded by the government, entities owned and managed by the government, income of the government, agents and institutions specially licenced by the government to manage the public resources, aids or grants from foreign governments, institutions that manage privatizations, environment, pollution supervision, telecommunication, etc. SAV has the authority to ask for all data needed for audit. It has the right to seal, search and confiscate documents, and to do other necessary things needed for audits. It can also interview people related to the need of audit and ask for cooperations from other institutions to conduct audit and investigations. SAV is not a legal body and based on the recommendations written on the audit reports given to the government and later sent to the auditee, SAV monitors the implementation of recommencations by the auditee. It has decided and followed a special standard, and guidance according to the international standard in conducting audits and reports. SAV can consultate and cooperate with SAI of other countries and other international organizations in audits of projects funded by the World Bank, and Asian Development Bank. SAV can also employ consultants or other professional services in conducting audits. It reports any misappropriation of state funds, if there is any loss incurred to the state.  SAV submits its reports to the prime minister and send them to the auditee and institutions concerned. The reports contain all audit findings and recommendations. The SAV has the right to monitor all recommendations it had given to the auditee. It can change all accounts and recommends state fund allocations to the government. After being submitted formally, the financial audit can be published through the media.