The functions, tasks and powers of the State Audit are specifically stipulated in the 2015 State Audit Law and the Law amending and supplementing a number of articles of the 2019 State Audit Law:

FUNCTIONS

The State Audit has the function of assessing, confirming, concluding and making recommendations on the management and use of public finance and public assets.

DUTIES AND POWERS

Duties of the State Audit

1. Decide on the annual audit plan and report to the National Assembly before implementation.

2. Organize the implementation of the annual audit plan and perform audit tasks at the request of the National Assembly, the National Assembly Standing Committee, the President, the Government and the Prime Minister.

3. Consider and decide on audits upon request of the Nationalities Council, National Assembly committees, National Assembly delegations, People's Council Standing Committees, People's Committees of provinces and centrally run cities, and agencies and organizations not included in the annual audit plan of the State Audit.

4. Submit the State Audit's opinions to the National Assembly for consideration and decision on the state budget estimates, central budget allocation decisions, investment policies for national target programs and important national projects, and approval of state budget settlement.

5. Participate with agencies of the National Assembly and the Government in considering the state budget estimates, central budget allocation plans, state budget estimate adjustment plans, budget allocation plans for national target programs and important national projects decided by the National Assembly, and state budget settlement.

6. Participate with the National Assembly agencies in supervising the implementation of laws, resolutions of the National Assembly, ordinances, resolutions of the National Assembly Standing Committee on finance and budget, supervise the implementation of the state budget and financial policies when requested.

7. Participate with the National Assembly agencies, the Government, and competent agencies in submitting draft laws and ordinances when requested in the development and examination of draft laws and ordinances.

8. Report the summary of annual audit results and the results of implementing audit conclusions and recommendations to the National Assembly and the National Assembly Standing Committee; send the summary of annual audit results and the results of implementing audit conclusions and recommendations to the President, the Government, the Prime Minister, the Council of Nationalities, and the National Assembly Committees; provide audit results to the Ministry of Finance, the National Assembly delegation, the People's Council, the People's Committee where the audit is conducted, and other agencies as prescribed by law.

9. Explain the audit results to the National Assembly and its agencies in accordance with the provisions of law.

10. Organize the public announcement of audit reports, annual audit results summary reports and reports on the implementation of audit conclusions and recommendations in accordance with the provisions of Articles 50 and 51 of this Law and other relevant provisions of law.

11. Organize the monitoring and inspection of the implementation of the conclusions and recommendations of the State Audit.

12. Transfer files to the investigation agency, the People's Procuracy and other competent State agencies to consider and handle cases with signs of crimes and violations of the law by agencies, organizations and individuals that have been discovered through audit activities.

13. Manage audit records; keep confidential documents, accounting data and information on the activities of audited units in accordance with the provisions of law.

14. Carry out international cooperation in the field of state audit.

15. Organize and manage scientific research, training, fostering and human resource development of the State Audit.

16. Organize examinations, grant, revoke and manage State Auditor certificates.

17. Organize information, propaganda, dissemination and education of laws on state audit.

18. Develop and submit to the National Assembly Standing Committee for promulgation the State Audit Development Strategy.

19. Perform other tasks as prescribed by law.

Powers of the State Audit

1. Submit draft laws, draft ordinances and draft resolutions to the National Assembly and the National Assembly Standing Committee as prescribed by law.

2. Request audited entities and relevant organizations and individuals to provide complete, accurate and timely information and documents for the audit.

2a. Conduct inspection and verification of contents directly related to the audit content and scope of the audited unit at agencies, organizations and individuals related to the audit activities.

3. Request the audited unit to implement the State Audit's audit conclusions and recommendations on violations in financial reports and violations in law compliance; recommend measures to overcome weaknesses in the unit's operations discovered by the State Audit.

4. Recommend competent agencies and individuals to request the audited unit to fully and promptly implement the audit conclusions and recommendations on violations in financial reports and violations in law compliance; propose handling according to the provisions of law in cases of non-implementation or non-implementation