Completion of the Law on State Audit in Vietnam

Abstract

The Law on State Audit plays a particularly important role in the organization and operation of the State Audit Office. The author analyzes the role of this law in determining the legal status of the institution as an independent constitutional agency. The Law on State Audit defines the functions, tasks, powers and legal validity of the audit reports, the audited entities, the operation principles, the prohibited activities and the organizational system of this agency. On the basis of analyzing the provisions of Vietnam’s and foreign laws on the organization and operation of the State Audit Office, the author suggests some recommendations to complete the Law on State Audit so as to enhance the function and operation of this institutional organization.