Improving legals on state audit to meet requirements on building the socialist law state of vietnam

l audit office is specified in the Constitution, the state audit agency established by the State Council, under the leadership of Prime Minister of the State Council. National Audit Office is the highest organ of state, perform auditing tasks independently according to the law. b ) The functions, duties and powers - Functions and audit tasks: Perform audits on the implementation of the budget of the central government and the Prime Minister reported the results on their audit activities. - Powers auditing requirements to provide information, inspection, investigation, application of compulsory measures and propose rectifying mistakes, announced the results of audits, sanctions, transfer the files to the authorities ... c ) The object and scope of the audit: The revenues and expenditures of the agencies under the State Council, local governments at all levels, financial institutions and currencies of state agencies and enterprises. An audit by the military 's Central Military Commission regulations. 9 d ) Mechanism of action: The mechanism operating under the regime of leadership, the audit agency at the local level made the right equation independent audit in accordance with law, is responsible before the same level People's Committees and agencies superior audit. e ) Organizational structure and personnel: Audit was established at the central government level and at the district level upwards. General Auditor approved by the National Assembly, the President appointed. e ) Handling of violations: Sate Audit Law of PRC has 1 chapter provides for liability provisions quite adequate and specific measures to prevent and sanction (administrative , disciplinary, criminal) for violations . 2.5.1.3. Legal on State Audit of Korea a) Legal status: Board of Audit and Inspection of Korea (hereinafter referred to as BAI) is a constitutional agency, affiliated and independent President while performing the task. b ) The functions, duties and powers : the settlement tests , revenues and expenditures of the State and the other state settlement, the administrative activities of the state and its officials. c ) The object and scope of an audit of the State Accounts; account of the provincial government; account of the Central Bank and the account of the legal entity which has attracted more than half of the State; unit of account that under the provisions of other laws shall be subject to audit by the BAI. In addition to the mandatory audit object above, the BAI also objects voluntary audit. d ) Operating Mode: BAI mechanisms work colleagues, council members decided by a majority of the important work. e ) Organizational structure and personnel: BAI is organized on the principle of centralization and uniformity of services including functional, specialized audit and audit the regional unit. BAI chairman appointed by the President with the consent of Parliament, with the 04 year term and may be reappointed for one term. e ) Handling of violations : Law on State Audit of Korea, have one thing on punishment, specifying the level of imprisonment, fined or disciplined for violations. 2.5.2. The lessons for improving the state audit law of Vietnam Fisrt, whether organized under the SAV model is also designed to control the system from the external to the auditees. Second, independent objectivity is vital issue of principles in audit activities. Third, to ensure the independence of the State Audit Office, General- Auditor of the National Assembly elected for a term longer than the term of the National Assembly; SAV operating funds by the National Assembly at the proposal of the General-Auditor. Fourth, the State Audit Office to audit the financial statements, audit compliance and audit activities for all agencies and organizations involved in the management and use of budgets, money and property. 10 Fifth, to state audit operate effectively it should define the legal status of SAV in the Constitution. Depending on the specific conditions of each country, the provisions of the State Audit Institutions can be defined in a chapter, section, or part separately cataloged common or independent institutions located in the same program with the branch agencies the authority , and the principle of independence and Supreme of agency is still constitutional content are most popular. Sixth, there should be specific provisions for handling violations of state audit law, especially those failing to perform or not perform fully the conclusions and recommendations of the State Audit Office. Chapter 3 HISTORY AND DEVELOPMENT AND CURRENT SITUATION LEGAL ON STATE AUDIT IN VIETNAM 3.1. HISTORY AND DEVELOPMENT OF LEGAL ON STATE AUDIT IN VIETNAM 3.1.1. Generalizing the process of formation and development of the State Auditor in Vietnam State Audit Office of Vietnam was established by Decree No.70-CP of July 11, 1994 of the Government and from 01/01/2006 operating under the provisions of the State Audit Law. After nearly 20 years of operation, the SAV has gradually affirmed its position, its role in the structure of the state apparatus; affirmed the necessity and indispensable for the operation of the agency as one of the effective tools of the State in the inspection and control operations budget management, money and state assets in the economy socialist-oriented market . 3.1.2 . The process of formation and development of the law on state audit in Vietnam 3.1.2.1. Period from inception until the National Assembly passed the State Audit Law In the first phase, SAV organized and operated under two legal documents is 07.11.1994 Decree No.70-CP dated 11 July, 1994 of the Government on the establishment of state audit office and Decision 61 dated 24 January, 1995 of the Prime Minister promulgating the Charter on organization and operation of the SAV. To ensure the legal basis for state audit activity in conditions no State Audit Law, in the process of finalizing the legal system, the Socialist Republic of Vietnam has added a number of legal in the law governing the operation other areas of the relationship arising audits to ensure full legislative audit activity in those areas, namely: the State Budget Law, the Law on State Owned Enterprises, Law on the State Bank of Vietnam... However, it is easy to see the system prescribed in the early stages of a new state audit established several regulations scattered in different documents, are generally lacking and inconsistent. Adjustment directly on the organization and operation of the SAV is only available Decree of the Government and the decision of the Prime 11 Minister should review the written forms, the legal value is not high, not inclusive of problems of organization and operation of the SAV. Content of legal on state audit in this stage is also very limited: The legal position of the State Audit of Government agencies, state audit activities under the leadership of Prime Minister; SAV only performed the function assigned tasks auditing financial statements; objects are audited accounting data and accounting statements are only object of its financial statement audit, not covering all subjects of the State Audit activities related to management use of budget, public money and property. To overcome the above limitations; simultaneously, a complete step legal basis for the organization and operation of the SAV in accordance with the requirements of the public administration reform state government dated 13 August, 2003 issued Decree No. 93/2003 / ND - CP regulating functions, tasks, powers and organizational structure of the SAV. Decree No. 93/2003/ND-CP of the Government amending and supplementing a number of functions, tasks, powers and organizational structure of the state audit, namely: Audit is an agency of the Government; defined relatively complete and comprehensive state audit function of the audit of financial statements; audits assess compliance with the laws, economic management, budget and use of public property; additional task of state management sectors; continue to assert centralized organizational model, unified SAV, defined organizational structure of SAV has 19 units, including 16 units to help implement the General Audit functions, tasks and 3 public utilities; have a separate articles on the General- Auditor. However, through practical activities, Decree 93/2003/ND-CP and legal documents on the organization and operation of SAV in this period has revealed the inadequacies and limitations: First, there is no legal documents stipulating the organization and fully operation of SAV. Directly regulating activities of the SAV is the by laws. Second, the legal status of the SAV is low, is not commensurate with the functions and duties assigned. Third, more specific issues related to the activities of the SAV has not been fully defined, uniform or not fully meet international integration requirements for building a sound financial background, public and transparency as principles for audit activities; auditing activities; validity of reports of audit results; The auditees’s responsibilities and audit rules on disclosure of audit results... Fourth, many issues related to the State Budget Law and the State Audit Office in legal documents related only at the general rules, has not been concretized lead to difficulties in the process implementation as prescribed submission deadlines State budget settlement reports; audit budget settlement after the National Assembly approved; SAV’s responsibilities for audit reports... 3.1.2.2. State Audit Law has come into effect today State Audit Law was approved by National Assembl on 7th Session, adopted on 14/6/2005 and have effect from 01/01/2006. This is an important law in the legal system of the State, as a legal instrument to strengthen inspection and control of state financial resources, and the legal basis highest 12 current regulations quite adequate for a comprehensive and systematic organization and operation of the State Audit . 3.2. LEGAL STATUS OF STATE AUDIT IN VIETNAM TODAY 3.2.1. Current status of legal forms for state audit State Audit Law was approved by National Assembl on 7th Session, adopted on 14/6/2005 and have effect from 01/01/2006. This is the highest legal basis for the organization and current activities of the State Audit. Along with the State Audit Law, Law Practice thrift and combat waste, the Anti- Corruption Law, the Law on Promulgation of legal documents, Civil Laư... were issued during this period was also prescribed content related functions, duties and powers of the state audit office in the system of inspection and control of the Party and State. On the basis of the State Audit Law, SAV has active collaboration with other agencies of the Government and the National Assembly building the competent authorities promulgated and issued under the authority of documents guiding the implementation of the State Audit Law. So far, 10 Resolutions of the Standing Committee of the National Assembly, three Decrees of the Government, 01 Decision of the Prime Minister, 01 Decision of the Minister of Public Security, 04 Circulars and cross – sectional Circular has been issued joint direction detailed and comprehensive State Audit Law. Within the scope of its competence, the General Auditor issued 36 legal documents in the form of decisions to guide detailing the State Audit Law. On Sat 19/4/2010 Standing Committee of the National Assembly through Resolution No. 927/2010/NQ-UBTVQH12 on the issuance of Development Strategy of SAV to 2020 , creating a legal basis for the promotion of SAV growth to meet the requirements of the national renewal, construction of socialist rule in our Vietnam. However, even in the form of power law above state audit showed many problems arise and inadequacies, limitations require further study to complete. The shortcomings and limitations shown on the following key aspects: First, the legal status of SAV has not been defined in the Constitution as in most countries around the world . Second, there is no consistent and uniform in the middle of some provisions of the State Audit Law with relevant laws, including the Law on Organization of the National Assembly, Government Organization Law, Law on State Budget ... Third, guidelines under laws to guide the implementation of the State Audit Law and incomplete sync, there are no specific provisions on sanctions for violations of state audit law. Fourth, auditing standards, procedures, audit methodology was focused and improving, is developing fast in comparison with other state audit offices in the world and the region; however, still did not meet the requirements of the state audit activities. 3.2.2. Current status of legal content of state audit With the promulgation of the State Audit Law, the current legal system in our country on the State Audit of content has positive aspects as stipulated 13 operating principle independent audit and compliance with the law, secondary real objective; enhanced legal status of SAV; quite adequate regulations and comprehensive functions, duties, powers, organization and operation of the SAV; first, the problem of the validity of the audit report (Article 9), and shall submit the audit report provided (Article 15), publication of audit results, performance results the conclusions and recommendations audit (Article 58, Article 59) and audit oversight activities (Article 72) are defined in the State Audit Law is an important legal basis for the organization and operation control of financial state, enhance the effectiveness and management of the state audit activities. However, through the practical application of the State Audit Law and related documents have revealed some of the limitations and shortcomings. It make judgments reality content legislation through state audit of the following major contents: 3.2.2.1. In terms of legal status, functions, tasks, powers and organization of the SAV a) The legal status of the SAV With the provisions of Article 13 of the State Audit Law, SAV’s legal status has been enhanced by a step, basic overcome SAV legal status is low, is not commensurate with its functions and duties. However, regulation of the legal status of the SAV is not true to the nature of the supreme financial examination body. b) The functions, duties and powers of the SAVt As stipulated in Article 14 of the State Audit Law: SAV functions financial statement audits, compliance audits, performance audits of the agencies, organization management, using budget, public money and resources. To carry out the above functions, the SAV has responsibilities and powers defined in Article 15, Article 16 of the State Audit Law, which has many important new tasks. However, past practices have revealed shortcomings and problems: The task of the SAV not cover all of the inspection and control of the financial resources of state and public property; not to audit the management and use of State capital and assets in enterprises in which the State does not hold a controlling stakeholder; not obliged to conduct an audit of the state budget remittances economic organizations in all economic sectors; not specified task of preventing, detecting corruption... c) Model and organizational structure of the State Audit Through practical activities in the past years SAV confirmed organizational model and structure of the current state audit is appropriate and effective in accordance with the regulations on the management and administration of the state budget in accordance with the State Budget Law and consistent with international practices. However, the organizational structure of the state audit is still in the process of continuous completion. 3.2.2.2. Subjects and scope of audit Article 5 of the State Audit Law states: "The object of SAV is the activities related to the management and use of the budget, public money and property."Such regulations already distinguish the object of SAV are audited 14 agencies, organizations and units managed, funded, public money and property. However, existing primarily of state auditlaw the current audit is to determine the scope and object audit is incomplete, not covering all the financial resources of state and public property. 3.2.2.3 . About the General- Auditor, Deputy General- Auditor Along with provisions on the legal status of SAV, it is the first time the legal status of the General-Auditor has been prescribed clearly and fully. However, to increase independence for the General Auditor in accordance with international practices, meet the requirements of the administrative reform, there should be provisions to ensure the independence of the General Auditor, decentralization and strengthening responsibility of the General Auditor of setting up the system's organizational structure and the appropriate specific activity of SAV. - Regarding Deputy General Audit (Article 20) State Audit Law stipulates: Deputy General Auditor recommended by the National Assembly Standing Committee appointment, dismissal, demotion; Deputy General Auditor tenure is seven years (Article 20). Through practical application showed that the mechanism appointed deputy state audit in accordance with the current regulations are not very clear, cumbersome procedures, inconsistent with common practices and requires administrative reforms in Vietnam today. 3.2.2.4 . Provisions on State Auditor State Audit Law has devoted a separate chapter (Chapter III) and a number of other provisions in the relevant regulations of the state auditors, as specified in state auditor title (Article 27), general standards of state auditor and responsibility of the state audtior (Article 29, Article 30); regulations the case was not to audit (Article 31); specified duties and powers of the state auditors in the auditing (Article 48); regulations prohibited acts for State Auditors (Clause 1, Article 12). However, state auditors reserve quota regulations far inconsistent with the provisions of the Civil Law classified staff, civil servants and practices of the SAV. 3.2.2.5 . Regulations on operation of state audit State Audit Law has devoted a separate chapter (Chapter IV) includes 7 categories with 30 articles concerning the activities of the SAV. A new feature of the State Audit Law is relatively specific provisions on procedures and conduct audit activities, creating uniform legal basis for the implementation of the SAV’s tasks. However, through practical application, the provisions of the Law on State Audit on audit work has revealed a number of shortcomings in the audit team members (Article 44); not yet fully defined the responsibilities of the Head of Specialized Units in directing audit activities; no regulations on quality control activities of the SAV. 3.2.2.6. Regulations on Auditees State Audit Law has prescribed a separate chapter of the auditees, rights and obligations of the auditees (Chapter V). Thus, from the State Audit Law come into effect, the auditees were to raise awareness and responsibility in the 15 observance of law, has done better than the obligation to provide information, serve documentation for the audit and fully implemented, more timely conclusions and recommendations of the audit. However, through the auditing practices, a specified number of units to be audited has revealed the inadequacies and shortcomings, namely: auditees are not covering all subjects tested range SAV is math related operations management and use of the budget, public money and property; not specify the duration units perform the audit petitions; states: "The head of the auditees to sign audit records", does not guarantee the accuracy legally and affect the independence and objectivity of the SAV’s activities. 3.2.2.7. Regulations on ensuring the operation of the SAV Stat Audit Law is one of a handful of law in the legal system of the State has its own regulations on the activities of assurance (Chapter VI). But the offices of SAV has been built to meet part of the task, but generally the facilities, equipment, vehicles are still lacking. On the other hand, mechanisms, policies and remuneration for state auditors (subsidy and integrity...) has initially improved, but the state does not have preferential policies according to the nature of particular characteristics (such as mobile allowance and certain other allowances). 3.2.2.8. No provisions on sanctions for violations of the state audit law of auditees and other agencies State Audit Law and guiding documents virtually had no regulations on financial institutions, except for some very general rules such as: "responsible under the law"; "Propose competent agencies dealt with according to law"... so, the validity of audit activities and the strictness of the law has not achieved as expected, affecting the quality of operation and effect of the SAV. 3.2.2.9. Inconsistent in the State Audit Law and relevant laws Due to the legal status of SAV has not been defined in the Constitution, so the current situation is still not a consistent and uniform in a number of provisions between the State Audit Law with the relevant laws, especially the governing law of the state apparatus and the state budget. 3.2.3 . Current status of implementation With the legal framework gradually perfected, enhanced capacity, the state audit activities expanding in size, type and diversity of auditing methods, improving the quality of public audit and the audit in accordance with the provisions of the State Audit Law. After more than 7 years of implementation of the State Audit Law, activities of the SAV has made strides as follows: - Audit Quantity Since the State Audit Law has effect, each year SAV to audit some 100 audits (ministries, central agencies, provinces, cities, corporations, companies...), increase 2 times compared with the period before the State Audit Law. - Type and methodology audit Since the State Audit Law, SAV has fully implemented all three types of audits: financial statement audits, compliance audits and performance audits, 16 evaluation focused on the implementation of the Law on Anti-Corruption, Law practice thrift and combat waste. Besides the post- audit, the SAV has made evaluation and presented comments on the annual state budget, the national key projects submitted to the National Assembly for consideration and decision. - Audit Quality Audit quality increasing, more and better meeting the practical requirements. The recommendations of the Audit increasingly better quality, the Government and the National Assembly, ministries, branches and localities increasingly used in the review, approval and final estimated budget, budget monitoring and implementation of policies and laws; in construction management and fiscal policy, budget; the auditees to overcome the weaknesses and shortcomings, improving the system of internal control. - Audit results Through operational audit, SAV found multiple policy violations, regime of economic management, finance and financial proposals handling totaling 90,093 billion. For only 5 years after the effective State Audit Law, has proposed financial settlement 70,597 billion, or 78.36 % of the total financial proposals handling in the 16 years of establishment and operation activities, in which: increased tax revenues and other revenues 17,078 billion, decreased 10,806 billion state budget expenditures, accounts payable, reimbursement and budget management through 29,133 billion increase over the findings reported by authorities 7,871 billion of revenue, financial proposals handling another 9,344 billion. Summary of audit activities SAV 15 years (1994-2008) showed that the for one dong funding for SAV, which saved 58 dong, including increase of 36 dong and decrease of 22 dong for state budget. - Public audit results Every year, the SAV publicize audit results in a number of audits in the form of a press conference and posted on electronic information and Auditing Journal prescribed. The public audit results to ensure compliance with the law, taking direction, is widely agreed and appreciated. However, besides the achieved results, the implementation of the law on state audit also some limitations, the following exist: First, the size of the SAV is very limited compared with the requirements, the control subjects using budget, public money and property according to the functions assigned, especially in the field of control State budget. Second, the quality and progress of audit gaps against the requirements of the State Audit Law, unanswered due to pressing issues of the negative phenomena as well as effective management and use of budget money and state property. Third, the low effective audit, the implementation of the conclusions and recommendations audit, especially handling the responsibility of organizations and individuals for violations incomplete, strict and timely. Quality of financial management, budgeting, cash and assets the state has been strengthened and perfected a level appropriate in auditees. Fourth, facilities, equipment, are very lack. 17 Fifth, addressing the relationship between expansion and improve audit quality and preserve the moral requirements, quality staff, state auditors is always a challenge. 3.2.4 . The cause of the limitations and shortcomings 3.2.4.1 . The objective reasons - Audit activity in general, the state audit activities in particular is a new field of operations in Vietnam. - The establishment of SAV legal status in our country are bound by existing legal environment of Vietnam, especially the Constitution and the laws of the state apparatus with the institutional capital that the laws of this institution can not quickly adjust to change in accordance with the conditions of life and activities of the SAV. 3.2.4.2 . The subjective reasons - Auditing is new activity, organization and operation of the SAV unprecedented in the organization and operation of our state apparatus; new state audit agency was established, so experience in construction law, organization and implementation of audit work is limited. - Awareness of all levels and sectors of the lawmakers on the state auditing is limited. - Audit established after Congress passed the 1992 Constitution should not be defined legal status in the Constitution of the SAV. Chapter 4 VIEWPOINTS AND SOLUTIONS FOR COMPLETING LEGAL ON STATE AUDIT IN VIETNAM 4.1. VIEWPOINTS FOR COMPLETING LEGAL ON STATE AUDIT IN VIETNAM 4.1.1. To improve the legal on state audit must thoroughly understand and institutionalize the Party's views on the development of the SAV. 4.1.2. Upgrade the legal on state audit have to determine appropriate organizational model of the SAV 4.1.3. To improve the legal on state audit in order to ensure the independence of the SAV. 4.1.4. To improve the law on state audit in order to build the SAV actually become a tool to examine the financial state effectively and efficiently. 4.1.5. To improve the legal on state audit in order to meet the requirements of international integration, in accordance with the principles and international practices and the actual conditions of Vietnam. 4.2. SOLUTIONS FOR COMPLETION OF LEGAL ON SATE AUDIT IN VIETNAM 4.2.1. Group of solutions for content law 4.2.1.1. The legal status of the SAV 18 Legal on state audit firstly determine the legal status of the SAV in the organizational structure of the state system. The problem defined legal status and independence of the State Audit agency affirmed in Article 5, Declaration of Lima: "The establishment of the supreme audit institutions and its independence must be guaranteed in the Constitution and other statutes". This is an important principle in the state audit office established in all countries over the world. 4.2.1.2. Functions, duties and powers of the SAV a) The functions of the SAV Law on state audit must clearly define the functions of the Audit on both aspects of auditing and consulting. Regarding the audit function, the SAV to simultaneously perform three types of audits: financial statement audits, compliance audits and performance audits. On advisory functions, the SAV is responsible for auditing the results reported to National Assembly, the Standing Committee of the National Assembly and submit an audit report to the government and other agencies, related organizations, through which advise the agencies about measures to improve the management, budgeting, management and use of assets, capital and funding; to supplement and amend the policy mechanisms, financial and budgetary regime, accounting, settlement accordingly. b) Duties and powers of the SAV - SAV shall have access to all documents related to financial activities and may request the auditees provide information, documents and settlement statements also as other documents related to the audit. - SAV can make decisions in each case that the audit conducted at the headquarters of the audiees or offices at the headquarters of the SAV. - In a time prescribed by law, the audit unit must have an opinion on these comments, the findings of the Supreme Audit Office and must be disclosed, given the remedy, repair the errors on the basis of that conclusions. - For the Supreme Audit Offices are not concluded by offering other forms of legally required to take action, the supreme audit agency should have the right to petition the competent bodies the right to take necessary measures and binding. - SAV may submit to the National Assembly, the Government reporting critical appraisal through his work experience, including comments on the laws and regulations of the problem general finance will be issued. The acceptance or rejection depends on the organ of State power, however, the task may not lead to influence, the audit conclusions and operation of the SAV. - The rules on the settlement process is only allowed with the uniform issued by the Supreme Audit Institutions. 4.2.1.3. Audit Object and scope of the SAV From the orientation of the Lima Declaration, it can summarize the scope and object of SAV on the following main features: 19 - SAV to audit state agencies, including state institutions based in foreign countries, the business units of the State, the state economic organizations, programs and projects of national organizations political and socio - political, social and professional ... use of state budget funds. - SAV audit of social contributions for the fund, first examine the legality and validity of the revenues, expenditures and examine the use of public funds for the purposes of each fund are prescribed by law. - SAV review contracts, tenders for the construction of state agencies with outside. Specifically, expenditures by the government for the use of service contracts and the construction signed with individuals and outside organizations to provide services or complete programs and projects on economy, culture and society. - Audit check the receipt, use, settlement aid, public debt in the country and abroad. - Audit inspection of financial and economic activities that the State engaged in international treaties, bilateral and multilateral. 4.2.1.4. Organizational models and staffing of the SAV a) The organization of the SAV model In 190 countries are members of the International Organization of Supreme Audit Insstitutions, SAV models are diverse organization can be a level (linear) centralized and unified state audit includes central and regional state audit directly under the central audit, audit not made locally or can be multi-level organization, at every level of government are setting up their respective state audit agency, the audit agency level totally independence of each other. State Audit Office of Vietnam was held in the form of linear. This organizational model is suitable SAV specific conditions of Vietnam. To ensure the principle of independence and compliance with the law in audit activities, improving the legal orientation SAV should continue to develop the system 's organizational structure in our country according to the state audit management model focusing system most, including: the advisory units, the specialized audit offices, and the regional audit units. b) Personnel of the State Audit According to the recommendations of INTOSAI: The independence of the Supreme Audit Institutions can not be separated from the independence of its staff. The independence of the staff must be guaranteed by the Constitution. Specifically, dismissal procedures must also be specified in the Constitution and not affect the independence of the staff. Mode of appointment and dismissal of staff depending on the constitutional structure of each country. The Constitution of most countries in the world are competent election regulations, dismissal or removal from office of the General Auditor of the legislature; General Auditor tenure is longer than the term of the National Assembly. 4.2.1.5. Mechanism of action of the SAV The laws on State Audit of other countries over the world regulated on the mechanism of action of various state audit offices, but basically two forms of online application form and the form of contract. State Audit Offices of 20 Vietnam was held in the form of linear. Heading is General Auditor, elected by the National Assembly. In addition, the State Audit Law also contains certain elements of a state audit agencies have co- regulation through regulation of the State Audit Office. 4.2.1.6. On the handling violations of state audit law To have a legal basis to strictly handle all violations, we must first define legal responsibilities of SAV, the entities involved in legal relations of the state audit. Principles for handling violations of the law are: Depending on the nature and seriousness of their violations, be disciplined, administratively sanctioned or examined for penal liability; if causing damage, pay compensation in accordance with law. 4.2.2. Group of solutions on forms 4.2.2.1. Additional provisions of the State Auditor in Constitution a) objective requirement stipulated the SAV in the Constitution The addition to the provisions of SAV in the Constitution stems from the objective requirements of the following: - Request from the role, function: SAV plays an important role in national governance through audit activity resources, National Audit property to ensure the effectiveness, efficiency and transparency in activities of the agencies and organizations funded, public money and property. - Request from the independent nature of the SAV: From rules "established by Congress, to operate independently and only obey the law" shows: The legal position of an independent body such can not defined somewhere other than the Constitution. b) Propose additional content to the Constitution provides for the SAV On the SAV: " 1. Audit the financial inspection agency highest state established by Congress, to operate independently and only obey the law, to audit the management and use of state finances and public property. 2. Organization, responsibilities and powers of Audit established by law". On General Auditor: " 1. President is the head of the State Audit Office, elected by the National Assembly and dismiss. The term of the General Auditor is seven years, but may be re-elected no more than two terms. 2 . General Auditor is responsible and report audit results, reports to Congress; during the National Assembly responsible and report before the National Assembly Standing Committee." 4.2.2.2. Amending and Supplementing the State Audit Law The amendments and supplements to the State Audit Law must thoroughly understand the viewpoints: First, full institutionalization and comprehensive views, policies and guidelines of the Party of the SAV development. Second, to ensure the independence of the state audit activities; complete the legal position of the SAV to ensure adequate position and role of the state 21 audit agency as a financial examination of the State's highest established by Congress, to operate independently and follow only law. Third, inherit and promote the positive aspects of State Audit Law; Additional content has not been adjusted or unclear regulations or lack of unified regulations abolished no longer consistent with the actual operation of the SAV; ensure consistent and synchronized between the State Audit Law, Law on Congress organization, Government organization Law, State Budget Law and other related laws in the legal system of the State. Fourth, expand the scope and object of the State Audit assurance cover the duties of the State Audit of inspection and control all financial resources of state and public property. Fifth, selectively acquire international experience on the organization and operation of state audit to ensure conformity with the reality of Vietnam. Grasping the viewpoints mentioned above, the amendments and supplements to the State Audit Law was carried out according to the content - oriented as follows: First: The legal status of the Audit On the basis of the Constitution by the National Assembly passed amendments to Article 13 of the Law on the legal status SAV accordingly. Second: Duties and powers of the SAV - Additional duties: Tax Audit; audit of public debt; prevention of corruption; audit budget estimation, projects, important projects to serve the nation for consideration and decision of the National Assembly. - Additional SAV competent in handling violations of the law on state audit of organizations and individuals concerned. Third : Object and scope of audit Expanding the scope of the SAV’s object, ensuring cover all the financial resources of state and public property, including the state budget, state money and property, land, mineral resources and for others are owned or managed by the State under the provisions of law. Fourth : On the General Auditor, Deputy General Auditor Need more decentralization and greater accountability for the General Auditor in a number of problems for the organization and operation of the SAV. To consider amending regulations on the appointment of Deputy General Auditor in the direction of Deputy General Auditor proposal by the President to appoint, dismiss, demote. The term of office of the Deputy General Auditor is 5 years in accordance with the provisions of the Cilvil Law. Fifth : On the State Auditor Considering give state auditor reserve quota to ensure consistent and compatible with the Civil Law and overcoming the limitations of recruitment and use of the SAV team. Sixth : In the state audit activities - Additional duties towards codifying the powers of the head of the state audit professional SAV area in all steps of the audit process; enhance accountability of the Head of Audit units in the survey, collecting information 22 to planning the audit, selection, staffing audit team issued the audit decisions to ensure compliance of time and personnel to the content and scope of the audit. - Define a logical object, the size and scope of an audit by the SAV; Research clearly defined criteria in terms of time, personnel and funding for an audit to ensure the efficient operation of the state audit. - Additional provisions on the content and form of quality control and accountability audit quality control audits of entities involved in the operation of the SAV. - The responsibility of auditing units, organizations and individuals involved in the implementation of fully, timely recommendations of the SAV, to ensure the effectiveness of the audit activities. Seventh: On the auditees - Adding units are audited business units with revenues ensure full cost of operation in paragraph 7 of Article 63 of the Law on State Audit. - It is recommended to replace the provisions of Clause 11, Article 63 of the Law on State Audit of "State Owned Enterprise" by "The enterprise management and use of State capital and assets". This regulation aims to ensure compliance with the 2005 Enterprise Law; and ensure SAV tasks for controlling all financial resources of state and public property. 4.2.2.3. To amend and supplement the relevant laws Research and State Audit Law amended the relevant legislation to clearly define the position and function of state audit agencies inspecting and supervising other State; at the same time, ensure consistency and compatibility of the State Audit Law, Law on Congress organization, Law on government organization, State Budget Law, Civil Law. 4.2.2.4. Completing documents guiding the implementation of the State Audit Law Continue to develop and perfect the legal documents guiding the implementation of the Law on State Audit, including: Resolution of the Standing Committee of the National Assembly work location, job titles, organizational structure of the SAV; Resolution of the National Assembly Standing Committee on General Auditor standards; Decree on organization and operation of internal audit at the agencies, organization, management units, funded, public money and property; Regulation on resolving the recommendations of the auditees... 4.2.2.5. Perfecting System standards, audit procedures Audit should soon complete system standards, audit procedures in order to improve the quality of the State Audit activities; 2015, the system has sufficient standards, procedures for financial audits, compliance audits, performance audits; specific step by step the process of specialization audits in accordance with the type of audit under the provisions of the State Audit Law. 4.2.2.6 . Issued by Government Decree on sanctioning of administrative violations in the field of state audit Decree of the Government on sanctioning of administrative violations in the field of Audit should focus on 03 groups following violations: 23 First, violations of the audited units and organizations and individuals involved violations of prohibitions , violation of legal obligations under the provisions of the State Audit Law in the audit process. Second, violations of the audited units and organizations and individuals involved in the implementation of conclusions and recommendations of the SAV. Third, violations of the audited units and organizations and individuals involved in the audit results public. 4.2.3. Group on solutions for implementation 4.2.3.1. Capacity Building civil servants working in construction of state audit law Force draft legislation on state audit should be a combination of three expert groups: (1) Technical Expert Group on Audit audit office, a number of universities, research institutes; (2) The group of legal experts of the State Audit, Ministry of Justice, the Government Office, the Office of the National Assembly... and (3) expert team of foreign consultants. This combination is aimed at ensuring the legal system of the state audit recently inherited foreign experience, both in accordance with the conditions of economic development, social Vietnam. 4.2.3.2 . Promote communication and dissemination , education law and state audit officials and employees of the State Auditor and the agencies and organizations Promote propaganda, popular, extensive education on Audit Law, the guiding documents to all officers and employees, the state agencies from central to local levels, especially agencies, organizations and units within the scope of the SAV. 4.2.3.3. Advanced training qualifications, quality of political cadres, civil servants and State Auditor Must have strategic training and retraining to ensure that staff and public, state auditor of political stability, high professional ethics, expertise, professional, commensurate with the requirements of the audit profession. 4.2.3.4 . Synchronous development and modern infrastructure, promoting scientific research and application of information technology in audit activities First, infrastructure development and appropriate remuneration particular career suited for officials, civil servants, SAV’s auditors. Second, the promotion of scientific research and application of information technology in audit activities. 4.2.3.5. Strengthening supervision over the activities of the SAV Strengthen inspection and supervision of the National Assembly, the National Assembly Standing Committee, the authority of Congress to ensure the objectivity and validity of the monitoring activities . 24 CONCLUSIONS By approach and appropriate scientific research, the thesis "Improving the legal on state audit to meet requirments on building Socialist state law of Vietnam" has reached purpose and completion of research objectives setting out. The research results can be generalized as follow: 1. On the basis of a systematic study of the theoretical issues of Marxism - Leninism and Ho Chi Minh and the Communist Party of Vietnam on socialist law and legislation, has developed thesis concept state audit law, clarification of analysis, content and role of law in the state audit in accordance with the Party's views and practices of the SAV. 2 . The thesis also analyzes clarify the criteria for determining the level of perfection and the perfect conditions to ensure the law on state audit; requirements of state audit law for perfecting the socialist law. This is a whole new problem, theoretical significance and methodology in making the perfect solution for auditing law state in our country today. 3. The thesis analyzes and evaluates of the results achieved, the limitations and inadequacies of the law on state audit; simultaneously, interpretation causes limitations and shortcomings of the legal system of the state audit in our country today. This is a factual basis for the proposed solution feasible to complete law on state audit meet the requirements of building a law-governed socialist state in Vietnam. 4. Based on requirements derived from objective reality and the law on state audit present thesis proposes oriented perspectives and solutions team completed basic law on state audit meet the requirements of building socialist state law of Vietnam, namely: Group of solutions on content and form of the law on state audit, including the solution : Establish the legal status of SAV in the Constitution - the basic law of the State ; amending and supplementing the State Audit Law; amend and supplement the relevant laws; continue to develop and finalize the text for specific guidelines for implementation of the State Audit Law; continue to develop and perfect the system of standards and audit procedures; promulgation of decree on sanctioning of administrative violations in the field of public audit . In addition to the complete solution group content and form of the law on state audit mentioned above, the thesis also proposes solutions for implementation: Capacity building staff and public affairs construction law on state audit; promote the propagation and dissemination, education law and state audit officials and employees of the State Audit and the agencies and organizations; advanced training qualifications, quality of political cadres, civil servants and state auditors; develop comprehensive and modern infrastructure, promoting scientific research and application of information technology on auditing activities; strengthen supervision over the activities of the SAV. LIST OF PUBLISHED WORKS OF FELLOW RELATED TO TOPICS OF THE THESIS 1. Dang Van Hai (2010), "Completing the legal basis for full and comprehensive organization and operation of SAV " Journal of Auditing, (7), tr.47 - 49 . 2. Dang Van Hai (2011), "The experience of countries in the world to establish the legal status of the State Audit Office in the Constitution and apply for Vietnam" , Journal of Auditing, (3 ), p. 40-43. 3. Dang Van Hai (2011), "International Experiences in regulations on handling violations of the State Audit Law and ability to apply in Vietnam”, Journal of Auditing, (5) , p .54-56; ( 6 ), p .49-51. 4. Dang Van Hai (2012), "Requirements of a socialist law State Vietnam for improving the law on state audit in Vietnam", Journal of Auditing, (2), p. 36-39. 5. Dang Van Hai (2012), "The criteria for determining the degree of completion of the state audit law in Vietnam," Auditing Journal, (4), tr.19 - 22. 6. Dang Van Hai (2012), "Rules of the State Audit required by the Constitution objectively support the implementation of the supervisory power of National Assembly", Journal of Legislative Studies, (13), p. 11-15. 7. Dang Van Hai (2012), "Objective requirements and orientations to amend and supplement the State Audit Law", Journal of Legislative Studies, (24), p. 51-56.