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
Specialised Audit Departments
Regional State Audit Offices
Service Delivery Units
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.