| THE NATIONAL ASSEMBLY ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
| No. 37/2005/QH11 | Hanoi, June 14, 2005 |
NATIONAL ASSEMBLY OF THE SOCIALIST REPUBLIC OF VIETNAM
THE XITH TERM , 7 TH SESSION
From the 5th of May 2005 to the 14th of June 2005
STATE AUDIT LAW
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10 of December 25th, 2001 of the Xth National Assembly, the 10th session;
Pursuant to the Law on Organization of the National Assembly;
This Law regulates on state audit
Chapter I
GENERAL PROVISIONS
Article 1. Coverage of Regulation
This Law 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.
Article 2. Objects for application
1. The audited entities;
2.The State Audit;
3. Other organizations and individuals concerning to state audit activities.
Article 3. 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.
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