Volume 11 - Volume 11
Completion of the Law on State Audit in Vietnam
Abstract
The Law on State Audit plays a particularly important role in the organization and operation of the
State Audit Office. The author analyzes the role of this law in determining the legal status of the
institution as an independent constitutional agency. The Law on State Audit defines the functions,
tasks, powers and legal validity of the audit reports, the audited entities, the operation principles, the
prohibited activities and the organizational system of this agency. On the basis of analyzing the
provisions of Vietnam’s and foreign laws on the organization and operation of the State Audit Office,
the author suggests some recommendations to complete the Law on State Audit so as to enhance the
function and operation of this institutional organization.
Paper Details
PaperID: 2494
Author's Name: Dr. Thai Vinh Thang
Volume: Volume 11
Issues: Volume 11
Keywords: Perfecting the Law, State Audit, Vietnam, Audit Law.
Year: 2021
Month: August
Pages: 4647-4668