Presentation-SAI Vietnam

Report
Introduction about the State Audit of Vietnam
At the 1st Meeting of the 10th ASOSAI Research
Project
Presented by:
1. Dao Thi Thu Vinh – Deputy Director of The Policy and Audit Quality Control
Department
2. Le Minh Tam – Auditor, SAV department No.1a.
Shenzhen - China, 11 December 2012
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• Official Name: Socialist Republic of Vietnam
ISO Country Code: vn
Time:
Local Time = UTC +7h
Country Calling Code: +84
Capital City: Hanoi (Ha Noi)
Government:
Independence: 2 September 1945. Totally 30 April 1975
New constitution: 15 April 1992.
Geography:
Location: Southeastern Asia, bordering the Gulf of
Tonkin and South China Sea.
Area: 332,000 km² (127 243 sq. mi.)
Terrain: Varies from mountainous to coastal delta.
Climate: Tropical monsoon
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People:
Nationality: Vietnamese
Population: (2011) 87.8 million
Ethnic Groups: Vietnam is a multi-nationality country with 54
ethnic groups. Viet (Kinh) (87%)
Religions: Buddhism, Hoa Hao, Cao Dai, Christian, animism,
Islam.
Languages: Vietnamese (official)
Natural resources: Phosphates, coal, manganese, bauxite,
chromate, offshore oil and gas deposits, forests, hydropower.
Agriculture products: Paddy rice, coffee, fish and seafood,
rubber, cotton, tea, pepper, soybeans, cashews, sugar cane,
peanuts, bananas, poultry.
Industries: Food processing, garments, shoes, machinebuilding, mining, cement, chemical fertilizer, glass, tires, oil,
coal, steel, paper.
Currency: Dong (VND)
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The headquater of SAV
111 TRAN DUY HUNG,
CAU GIAY, HANOI,
VIETNAM.
TEL: +84 4 62822158;
FAX:+84 4 62822159;
Emai:
[email protected]
4
• The State Audit Office of Vietnam (SAV) was established by
the Government on 11th July 1994 under Decree No. 70/CP
and functions in accordance with the Charter on its
Organisation and Operation which was promulgated under
Decision No. 61/TTg dated 24th January 1995 by the Prime
Minister.
• On 14th June 2005, at its seventh session the Law on State
Audit was ratified by the eleventh National Assembly of the
Socialist Republic of Vietnam, and became effective from
1st January 2006.
• The Law on State Audit regulates on the legal position,
mandates, tasks, powers and organization of the State
Audit; tasks and powers of the State auditors, the audited
entities and relevant individuals and organizations; the
activities and assurance for the activities of the State Audit.
5
ORGANISATIONAL CHART OF THE SAV
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Types of audit
• the financial audit;
• the compliance audit;
• the performance audit.
7
Mandates of the State Audit:
The State Audit shall have mandates for
auditing financial statements, the legal
compliance and the performance of every
agency, institutions managing and using the
State budget, funds and assets.
8
Legal position of the State Audit:
The State Audit shall be the agency specializing
in the field of checking the State finance
established by the National Assembly,
performing independently and subject only to
law.
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Purposes of audit:
• State audit activities are aimed at serving the
check and supervision of the State on
management and utilization of the State
budget, money and assets; contributing to
practicing thrift, fighting against corruption,
losses and wastes, detecting and preventing
any legal violations; enhancing efficiency in
using the State budget, money and assets.
10
Contents of SAV’ strategic plan relating
to Tackling Fraud and Corruption in Auditing :
• Complete the overall and adequate legal status for
SAV’s organisation and operations, such as revise
and supplement the SAV law and promulgate the
guidelines to have the legal basic to implement
audits on the economic responsibility of
leaders/managers before appointment and
discharge of manager position or assignment of new
task to enhance the role and responsibility of SAV in
tackling Fraud and Corruption, implementing
operations economically against wasting.
• Develop and implement performance audit
guidelines to valuate the economy, efficiency and
effectiveness of use and manage of the state budget,
money and assets.
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Article 73. Treatment to violations
Investigation
agencies,
the
People's
Procuracies, the People's Courts shall be
responsible
for
reviewing
the
recommendations of the State Audit in order
to deal with legal violations within their scope
of competence.
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Thank you four your attention!
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