State Audit Office


The State Audit Office (SAI Vietnam) is established by an act of Parliament/Legislative body. The Government appoints the Head of  the SAI . The Head of the SAI can be removed by Prime Minister on behalf of Vietnamese Government. there is no fixed tenure or age limit for the Head of SAI .

The various conditions of service of the Head of the SAI to secure independence are:

The SAI ia a Governmental audit organisation. The Auditor General is responsible to the Prime Minister and is independent from legislature, judicial and investigating agencies. The SAI is fully financially independent. Prime Minister decides the allocation of annual budgetary source of the SAI. The accountability of the SAI is secured by the dcree No. 70 and other regulations of the Vietnamese Government.


The SAI's jurisdiction extends to following

SAI also has also Jurisdiction over fallowing


The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate. The SAI also has powers to enforce or initiate enforcement action to secure access to needed records which are not produced. The SAI has power to seal, search and seize documents and other related items considered necessary for audit and inspection. It  has power to seek testimonials of the persons concerned and can seek co-operation of persons other than agencies subject to audit and inspection as per the decree of the government. 

The SAI  has powers to instruct government investigating agencies to perform activities considered necessary. It has powers to decide on claims of interested persons in connection with official actions, duties and behaviour of persons subject to audit and inspection. The SAI has the authority to dispense with, in whole or part, the audit of Federal, Provincial and local Governments accounts and other related matters. The SAI annually selects local government accounts to be audited.

The SAI has powers to take punitive action and/or impose surcharges. The SAI has the powers to access the computer systems of the auditees and download and use electronic data either in site or off site. It can also review the development of computer systems by the auditees and suggest controls. The SAI has  no role in the appointment of the other external auditors engaged by auditees for meeting the statutory requirements but it can supervise them.

Audit Procedures and Functions

The SAI prescribes Financial, Compliance, and Performance  Audits in its scope of Audit. Financial, Compliance and Performance audits are provided by the decree of the government. The SAI conducts Pre-audit, Concurrence audit and Special Audit. For each type of audit, SAI has built the the audit methodolody and procedures including the steps of audit planning, exercising and reporting as well as follow up audit.

The SAI does not discharge judicial functions. Based on recommendations mentioned in the audit report that SAI submitted to the government and sent it to the auditee and relevant agencies, SAI re-examines the conduct of these recommendations of the auditee. The SAI is  required to follow specific standards, practices and guidelines in conducting audit and reporting. The SAI has set these standards and guidelines in reference to the international standards.

The SAI can consult and/or collaborate with other countries/SAIs and international organisations on matters relating to audit e.g. Audit of projects by ADB, WB etc. The SAI can engage consultants and/or obtain professional services in conducting audit. The SAI reports on the acts that infringe upon State economic interests like mass embezzlements of state assets etc. It does not require that any fraud or embezzlement be reported mandatory by auditees. 

The SAI SAI submits its reports to the prime Minister and sent to the auditees and relevant agencies including findings and recommendation part. The SAI has power to require the auditee implementing the recommendations and follow up the implementation. After formal reporting such audit reports can be shared with public and media. The SAI has powers to amend accounts in case of financial statements. The SAI has an advisory role, before taking a decision involving substantial consequences such as allocation of state budget etc. SAI advises the government on these matters.



The SAI is constituted as an audit office with monocratic status ie. with an auditor general or equivalent as head. The Auditor General is responsible for the functions of SAI. One of the vice Auditor General Assigned by the Auditor General is responsible for day to day functioning of the SAI.

Administrative functions and miscellaneous

The SAI submits the expenditure plan to the Ministry of Finance annually and this plan will be approved by Ministry of Finance. It has independence in forming its workplan. The SAI has right to independently organise the recruitment of audit and other staff and determine the condition of service of such staff. The SAI is not subjected to an independent audit. The SAI is required to submit a report on in respect of audit work to the Prime Minister.