Introduction about the State Audit of Vietnam At the 1st Meeting of the 10th ASOSAI Research Project Presented by: 1. Dao Thi Thu Vinh – Deputy Director of The Policy and Audit Quality Control Department 2. Le Minh Tam – Auditor, SAV department No.1a. Shenzhen - China, 11 December 2012

Official Name: Socialist Republic of Vietnam ISO Country Code: vn Time: Local Time = UTC +7h Country Calling Code: +84 Capital City: Hanoi (Ha Noi) Government: Independence: 2 September 1945. Totally 30 April 1975 New constitution: 15 April 1992. Geography: Location: Southeastern Asia, bordering the Gulf of Tonkin and South China Sea. Area: 332,000 km² (127 243 sq. mi.) Terrain: Varies from mountainous to coastal delta. Climate: Tropical monsoon

People: Nationality: Vietnamese Population: (2011) 87 People: Nationality: Vietnamese Population: (2011) 87.8 million Ethnic Groups: Vietnam is a multi-nationality country with 54 ethnic groups. Viet (Kinh) (87%) Religions: Buddhism, Hoa Hao, Cao Dai, Christian, animism, Islam. Languages: Vietnamese (official) Natural resources: Phosphates, coal, manganese, bauxite, chromate, offshore oil and gas deposits, forests, hydropower. Agriculture products: Paddy rice, coffee, fish and seafood, rubber, cotton, tea, pepper, soybeans, cashews, sugar cane, peanuts, bananas, poultry. Industries: Food processing, garments, shoes, machine-building, mining, cement, chemical fertilizer, glass, tires, oil, coal, steel, paper. Currency: Dong (VND)

The headquater of SAV 111 TRAN DUY HUNG, CAU GIAY, HANOI, VIETNAM. TEL: +84 4 62822158; FAX:+84 4 62822159; Emai: VIETNAMSAI@GMAIL.COM

The State Audit Office of Vietnam (SAV) was established by the Government on 11th July 1994 under Decree No. 70/CP and functions in accordance with the Charter on its Organisation and Operation which was promulgated under Decision No. 61/TTg dated 24th January 1995 by the Prime Minister. On 14th June 2005, at its seventh session the Law on State Audit was ratified by the eleventh National Assembly of the Socialist Republic of Vietnam, and became effective from 1st January 2006. The Law on State Audit regulates on the legal position, mandates, tasks, powers and organization of the State Audit; tasks and powers of the State auditors, the audited entities and relevant individuals and organizations; the activities and assurance for the activities of the State Audit.

Organisational Chart of the SAV

Types of audit the financial audit; the compliance audit; the performance audit.

Mandates of the State Audit: The State Audit shall have mandates for auditing financial statements, the legal compliance and the performance of every agency, institutions managing and using the State budget, funds and assets.

Legal position of the State Audit: The State Audit shall be the agency specializing in the field of checking the State finance established by the National Assembly, performing independently and subject only to law.

Purposes of audit: State audit activities are aimed at serving the check and supervision of the State on management and utilization of the State budget, money and assets; contributing to practicing thrift, fighting against corruption, losses and wastes, detecting and preventing any legal violations; enhancing efficiency in using the State budget, money and assets.

Contents of SAV’ strategic plan relating to Tackling Fraud and Corruption in Auditing : Complete the overall and adequate legal status for SAV’s organisation and operations, such as revise and supplement the SAV law and promulgate the guidelines to have the legal basic to implement audits on the economic responsibility of leaders/managers before appointment and discharge of manager position or assignment of new task to enhance the role and responsibility of SAV in tackling Fraud and Corruption, implementing operations economically against wasting. Develop and implement performance audit guidelines to valuate the economy, efficiency and effectiveness of use and manage of the state budget, money and assets.

Article 73. Treatment to violations Investigation agencies, the People's Procuracies, the People's Courts shall be responsible for reviewing the recommendations of the State Audit in order to deal with legal violations within their scope of competence.

Thank you four your attention!