ORGANIZATIONAL STRUCTURE

State Audit Office of Vietnam (SAV) is organized and managed under a centralized and unified model which comprises governing advisory departments, specialised audit departments, regional state audit offices and service delivery units. The National Assembly Standing Committee prescribes in details the organizational structure of SAV. The Auditor General prescribes in details the functions, tasks, powers and organization structure of SAV’s affiliated integral departments. The number of specialised audit departments and regional audit offices at different periods will be determined on the basis of  requirements which will then be submitted by the Auditor General to the National Assembly Standing Committee for approval.   

At present, SAV’s organizational structure consists of 31 departments and department-level units as follows:

Governing Advisory Departments

1. Department of Administration;
 -Position and function
-Organizational structure
-Executive management
2. Department of Personnel and Organization;
-
Position and function
-Organizational structure
-Executive management
3. Department of General Affairs;
 -Position and function
 -Organizational structure
 -Executive management
4. Department of Audit Policy and Quality Control;
 -Position and function
 -Organizational structure
 -Executive management
5. Department of Legal Affairs;
 -Position and function
 -Organizational structure
 -Executive management
6. Department of International Cooperation;
 -Position and function
 -Organizational structure
 -Executive management
7. State Audit Inspectorate
 -Position and function
 -Organizational structure
 -Executive management

Specialised Audit Departments

1. Specialised Audit Department No Ia (defense field);
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Position and function
-
Organizational structure
-
Executive management
2. Specialised Audit Department No Ib (national security, Party’s finance and budget, cipher activities and State reserves);
-
Position and function
-
Organizational structure
-
Executive management
3. Specialised Audit Department No II (central budget of ministries and sectors with nationwide and/or macroeconomic functions);
-
Position and function
-
Organizational structure
-
Executive management
4. Specialised Audit Department No III (central budget of ministries, sectors and Government agencies, etc);
-
Position and function
-
Organizational structure
-
Executive management
5. Specialised Audit Department No IV (capital infrastructure investments and projects);
-
Position and function
-
Organizational structure
-
Executive management
6. Specialised Audit Department No V (industrial and civil investments and projects);
-
Position and function
-
Organizational structure
-
Executive management
7. Specialised Audit Department No VI (State-owned groups and corporations);
-
Position and function
-
Organizational structure
-
Executive management
8. Specialised Audit Department No VII (banks and financial institutions).
-
Position and function
-
Organizational structure
-
Executive management

Regional State Audit Offices
 
1. Regional State Audit Office No I (Hanoi City);
-
Position and function
-
Organizational structure
-
Executive management
2. Regional State Audit Office No II (Vinh city, Nghe An province);
-
Position and function
-
Organizational structure
-
Executive management
3. Regional State Audit Office No III (Da Nang city);
-
Position and function
-
Organizational structure
-
Executive management
4. Regional State Audit Office No IV (Ho Chi Minh city);
-
Position and function
-
Organizational structure
-
Executive management
5. Regional State Audit Office No V (Can Tho city).
-
Position and function
-
Organizational structure
-
Executive management
6. Regional State Audit Office No VI (Ha Long city, Quang Ninh province);
-
Position and function
-
Organizational structure
-
Executive management
7. Regional State Audit Office No VII (Yen Bai city, Yen Bai province);
-
Position and function
-
Organizational structure
-
Executive management
8. Regional State Audit Office No VIII (Nha Trang city, Khanh Hoa province);
-
Position and function
-
Organizational structure
-
Executive management
9. Regional State Audit Office No IX (My Tho city, Tien Giang province);
-
Position and function
-
Organizational structure
-
Executive management
10. Regional State Audit Office No X (Thai Nguyen city, Thai Nguyen province);
-
Position and function
-
Organizational structure
-
Executive management
11. Regional State Audit Office No XI (Thanh Hoa city, Thanh Hoa province);
-
Position and function
-
Organizational structure
-
Executive management
12. Regional State Audit Office No XII (Buon Ma Thuot city, Dak Lak province);
-
Position and function
-
Organizational structure
-
Executive management
13. Regional State Audit Office No XIII (Vung Tau city, Ba Ria-Vung Tau province).
-
Position and function
-
Organizational structure
-
Executive management

Service Delivery Units

1. Centre of Science Research and Training
-
Position and function
-
Organizational structure
-
Executive management
2. Centre for Information Technology
-
Position and function
-
Organizational structure
-
Executive management
3. Auditing Newspaper
-
Position and function
-
Organizational structure
-
Executive management

Each department/region office/unit shall be comprised of functional divisions to undertake its tasks. Department of Administration is entitled to have its own seal; Regional State Audit Office and Service Delivery Units are eligible to have their own legal personal status, seals, accounts and head offices.

Specialised Audit Departments undertake their audits of agencies and bodies at central level in accordance with their designated fields of specialty; Regional State Audit Offices carry out audits of agencies and bodies at local level within their respective geographical areas, and other audit tasks as assigned by the Auditor General.

Chief auditors and deputy heads of departments, regional offices and service delivery units shall be appointed, dismissed and removed from office by the Auditor General.

SAV’s staff members are public servants which are recruited from 02 main sources:

* Those are public servants holding bachelor’s or higher degrees in such sectors as auditing, accounting, finance, banking, economics, law or having worked in other fields with enriched practical experiences. They are selected predominantly from various agencies, enterprises and localities.  

* Those are new graduates from universities and academies whose major subjects were in such areas as auditing, accounting, finance, banking, economics, law or other fields. They are selected after passing a statutory cadre and public servant selection examination.

The job titles for State auditor includes: Assistant Auditor; Auditor; Principal Auditor; Senior Auditor. Auditor and Principal Auditor are appointed and dismissed by the Auditor General in accordance with law. Senior Auditor is appointed and dismissed by the National Assembly Standing Committee in compliance with law.

State Auditors have to meet every qualification criteria commonly applicable to cadres and public servants as prescribed by legislation on cadres and public servants. They are also required to satisfy the following additional standards:

1. Having good ethical qualities and sense of responsibility, probity, honesty, and objectivity;

2. Possessing at least 01 university degree or higher in one of the fields of auditing, accounting finance, banking, economics, law or other fields directed relating to auditing activities;

3. Having at least 05 consecutive years experienced in the fields that he/she have been trained on; or have minimum 03 years having engage in auditing employment in SAV;

4. Having passed the State auditor training programme and having been granted a certificate thereto by the Auditor General.