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Official Gazette

Thursday, August 17, 2017

State Audit Office - A constitutional institution to guarantee democracy

Updated: 10:56’ - 19/12/2014

State Auditor General

Dr. Nguyen Huu Van


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Deputy Auditor General Doan Xuan Tien and ACCA Global President Martin Turner jointly sign a professional cooperation agreement __Photo: Hoang Hung/VNA

Vietnam’s new Constitution, which was passed by the XIIIth National Assembly at its sixth session last year, enshrines many substantive, profound and synchronous political and economic changes, demonstrating more clearly and substantially the democratic and progressive nature of the Vietnamese State and regime.

Among such new fundamental contents is Article 118 on the State Audit Office, which aims to ensure the effect, efficiency and transparency in activities of agencies and organizations that manage and use public finance and assets and to bring into full play the people’s mastery. 

Being a body set up by the National Assembly, which “shall operate independently, abide only by the law and audit the management and use of public finance and assets” (Clause 1, Article 118), the State Audit Office plays an important role in ensuring transparency in the national administration, contributing to the assurance of democracy and people’s mastery. Its important role is demonstrated as follows:

Firstly, state audit enhances the oversight by the National Assembly and the people of the management and use of state budget, money and assets...

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