Nghị quyết 927/2010/UBTVQH12 của Ủy ban Thường vụ Quốc hội về việc ban hành chiến lược phát triển kiểm toán nhà nước đến năm 2020

 

RESOLUTION

PROMULGATING THE STRATEGY FOR DEVELOPMENT OF THE STATE AUDIT THROUGH 2020

THE NATIONAL ASSEMBLY STANDING COMMITTEE OF THE SOCIALIST REPUBLIC OF VIETNAM

 

Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10;

Pursuant to the Law on Organization of the National Assembly and the Law on Stale Audit;

At the proposal of the State Auditor General,

RESOLVES:

Article 1. To promulgate together with this Resolution the Strategy for development of the State Audit through 2020.

Article 2. This Resolution takes effect on April 19, 2010.

 

 

STRATEGY FOR DEVELOPMENT OF THE STATE AUDIT THROUGH 2020
(Promulgated together with the National Assembly Standing Committee's Resolution No. 927/2010/UBTVQH12 of April 19, 2010)

1. Viewpoints on development of the State Audit

The Strategy for development of the Stale Audit through 2020 must demonstrate the following viewpoints:

1.1. The State Audit should be developed into a major and effective tool of the Party and the State in inspecting and controlling the management and use of the state budget, money and assets and of the National Assembly and People's Councils at all levels in supervising and deciding on important national and local issues.

1.2. The State Audit should be developed in line with the Party's viewpoints, guidelines and policies and accordance with the State's legal system, and the independence of state audit activities should be assured so that the State Audit can perform all of its functions and tasks as provided by law. better meeting the requirements of the management of the state budget, money and assets in the process of renewal.

1.3. The State Audit should be developed in line with the viewpoints on administrative reform in general and public finance reform in particular, and its reasonable scope should be identified in each period to meet the requirements of assigned tasks. The State Audit should be step by step built into a professional and modern agency with a reasonably developed quantity and improving quality and a neat apparatus that operates efficiently and effectively. Modern information technologies should be extensively applied to audit management and operations.

1.4. The State adopts policies to prioritize necessary resources for the organizational structure and operation of the State Audit, investment in the development of information technologies in the sector and support for training the sector's personnel to meet international integration requirements.

1.5. The Slate Audit should be developed to meet the requirements of international economic integration and in accordance with international principles and practices and Vietnam's practical conditions.

2. Objectives of development of the State Audit through 2020

To meet the development requirements in the period of national industrialization and modernization and the process of international economic integration, the objectives of development of the Stale Audit through 2020 are "to raise the operating capacity, legal effect and operational quality and effectiveness of the State Audit as an effective tool of the State in inspecting and controlling the management and use of the state budget, money and assets; to build the State Audit into a public finance inspection agency of higher professionalism, modernity, responsibility and prestige, meeting requirements of the cause of national industrialization and modernization and conforming to international practices and standards."

3. Major contents of the Strategy for development of the State Audit through 2020

3.1. Creation of complete and comprehensive legal grounds for the organization and operation of the State Audit

- Studying and proposing the addition, at an appropriate time, to the Constitution of the Socialist Republic of Vietnam of some articles or clauses (as provided in the Law on State Audit) regarding the legal position and independence of the State Audit: and procedures and competence for appointing, dismissing or removing from duty the State Auditor General with the following specific provisions:

+ "The State Audit is a state financial inspection agency established by the National Assembly, operates independently and abides only by law."

+ "The National Assembly elects, dismisses or removes from duly the State Auditor General."

- Proposing amendments and supplements to the Law on Organization of the National Assembly and the Law on Organization of the Government concerning the State Audit in order to assert that the State Audit is a state financial inspection agency, operates independently and abides only by law.

- Further elaborating and improving legal documents detailing the Law on State Audit:

+ Studying and promulgating legal grounds for auditing the economic liability prior to appointment and upon expiration of the term of office of leading officials and for auditing other tasks to suit the State Audit's role and responsibilities in corruption prevention and fighting and thrift practice and waste combat.

+ Issuing legal documents prescribing penalties on units, organizations and individuals that fail to strictly fulfill their obligations under the Law on State Audit, especially implementation of audit conclusions and recommendations.

+ Formulating a mechanism for using collaborators and a regime of entrusting or hiring audit companies to audit a number of subjects falling within the competence of the State Audit: prescribing the solicitation of expert opinions to serve auditing jobs.

- Revising laws and relevant legal documents on the Slate Audit in order to ensure the consistency and uniformity of provisions of the legal system on the organization and operation of the State Audit:

+ Studying amendments to the Law on State Audit and relevant laws to clearly define the role and functions of the State Audit and distinguish them from those of other state inspection and supervision agencies while assuring the compatibility and consistency of the Law on State Audit with the Law on Organization of the National Assembly, the Law on the State Budget. the Law on Cadres and Civil Servants, etc.. which would serve as a basis for consolidating the organization, functions and tasks of the State Audit. Improving the Law on Stale Audit towards enabling the State Audit to inspect and control all public asset sources, and expand corporate audit activities to audit the management and use of slate capital, assets at enterprises in which the State does not hold controlling shares, in addition to current business audits.

+ Studying amendments to the Law on the Slate Budget, the Accounting Law and relevant laws to make them consistent with those of the Law on State Audit concerning such issues as preparation of audit opinions on state budget estimates and tentative plans on allocation of the central budget, time limit for ministries, branches, provinces and centrally run cities to submit their annual budget finalization reports.

3.2. The strategy for development of the organizational apparatus system of the State Audit office

To further develop and improve the organizational apparatus system of the State Audit after the current model of centralized and unified management, consisting of advisory units, specialized state audit offices at the central level, regional state audit offices and non-business units. To strive to basically complete the State Audit's organizational structure by 2015 and build its organizational apparatus with a complete structure and sufficient personnel for proper operation by 2020. specifically as follows:

3.2.1. Reorganizing and consolidating advisory units within the executive apparatus in the direction of reducing intermediary units to assure a neat and simple advisory apparatus in which each unit will not perform too many functions and tasks, thereby contributing to raising the operational effectiveness of the State Audit. Enhancing the capacity of the General Affairs Department as a coordinator and advisor for the State Audit's leadership on audit activities in the whole sector. From now to 2015. the following units will be established:

- The State Audit Inspectorate (of departmental level), which will function as a specialized inspectorate in the domain of state audit under the Law on Inspection.

- The Emulation and Commendation Department, which will function to monitor, inspect and launch emulation and commendation movements in the entire sector when the total number of its staff members reach 1.500 as currently prescribed.

- The Finance Department on the basis of the Finance and Accounting Section of the Office of the Slate Audit.

3.2.2. Developing specialized and regional state audit offices with appropriate payrolls and structures in the direction of specializing the management of audited subjects in more specialized areas and rotating audited subjects. Studying and improving the functions and tasks of specialized and regional state audit offices in order to assign appropriate tasks to them, taking into account the rotation of auditing tasks or managerial officials and auditors to different working positions after every 3-5 years: restructuring sections of regional state audit offices to combine the organization of the sections with audit delegations. Assigning the tasks of auditing public debts and assessing national indexes in the state budget audit in conformity with international practices and relevant operations of other state audit agencies. Assigning the tasks of inspecting, analyzing, assessing and preparing opinions on state budget, central budget and local budget estimates to specialized and regional state audit offices.

- From now to 2015:

+ To establish 2 more specialized state audit offices, raising the total number of specialized state audit offices to 9. sufficiently capable of auditing ministries and central agencies.

+ To establish 4 more regional state audit offices, including one audit office for Cao Bang. Bac Kan and Lang Son provinces, one for the Central Highlands, one for the eastern South Vietnam and one for the northern Central Vietnam, raising the total number of regional state audit offices of the State Audit to 13.

- During 2016-2020: To establish 2 more regional state audit offices, raising the total number of regional state audit offices to 15. In this period, each regional state audit office will take charge of 4-5 provinces and centrally run cities, except the state audit offices in Hanoi and Ho Chi Minh City which will audit only these cities' budgets.

When the number of regional state audit offices reaches 15, these audit offices shall audit annually almost all budget finalization reports of provinces and centrally run cities and districts: and strive to audit around 30-40% of budget finalization reports of communes and wards. They will also inspect, analyze, assess and prepare opinions on all localities* budget estimates and expand operation audit, specialized audit, economic liability audit and audit related to burning issues of public concern.

3.2.3. Developing non-business units towards organizational and financial autonomy under the State's policies on socialization of non-business activities in order to assure the proactive promotion of the role of these units; further consolidating and developing the Informatics Center and the Audit Review. From now to 2015 the following units shall be established:

- The Information. Documentation and Library Center, which will function to archive information, documents and serve as a library providing audit information and documents within the audit sector and lo concerned agencies.

-The Auditor Training School (or Center) and the Audit Science Research Institute on (he basis of the present Scientific and Personnel Training Center.

The Auditor Training School (or Center) shall perform the task of training and retraining state auditors under the Law on State Audit: organize training and refresher courses for organizations and individuals that wish to improve their skills in order to meet the requirement for qualitative and quantitative development of human resources for society in general and for the state audit sector in particular: provide consultancy to deputies to People's Councils at all levels and full-time members of the National Assembly's bodies and internal auditors.

The Audit Science Research Institute shall conduct scientific research into audit in general and state audit in particular and transfer scientific research outcomes for practical application; coordinate with other units in conducting postgraduate training: study, survey and summarize public opinions on the direction, administration, management and use of resources for economic, scientific and social development, security and defense, thereby determining the scale and mode of organization of state audit activities in general and specific audits in particular to meet social demands and bring into the fullest play the role of the State Audit.

- The Audit Times newspaper to meet the society's demands for information on raising the use efficiency of state financial resources through audit activities.

3.2.4. Radically decentralizing the operational organization, and assigning specific functions, tasks, powers and responsibilities to each level in the organizational system of the State Audit, ensuring the autonomous organization and operation and concurrently raising the sense of responsibility of each individual or unit;

- Establishing a uniform regime of responsibility of each management level in the organizational system of the State Audit so as to democratize and raise the sense of responsibility for operational organization; building a strict and scientific working regime to create synchrony in the operation of the organizational system.

- Elaborating regulations on use of resources for organizing audit so as to create a mechanism for stimulating and promoting reasonable and fair competition among units.

- Periodically assessing the rationality and effectiveness of the organizational structure and personnel so as to make appropriate and timely adjustments to raise the effectiveness and efficiency of state audit activities.

3.3. The strategy for development of human resources

3.3.1. Developing the contingent of cadres, civil servants and public employees which is sufficient in quantity and rational in professional and rank structure:

- Regarding personnel quantity, from now to 2015 and during 2016-2020 the State Audit will need a total staff of some 2,600 and 3.500 respectively and each unit performing the audit task (specialized and regional audit office) will be staffed with around 120 persons.

- Regarding the working domain-based structure, state auditors will account for around 85% of the total, while civil servants engaged in administrative work in the entire sector and public employees (at all ranks) in non-business units will account for around 10% and 5% respectively;

- Regarding the rank and grade-based structure, senior auditors, principal auditors, auditors and reserve auditors will account for 3-5%, 20-25%. 40-45% and 20-25%, respectively.

For the rank of official and equivalent ranks (including those of non-business units): Senior officials and equivalent, principal officials and equivalent, officials and equivalent, technicians and non-ranking staff members will account for 2-3%. 30-35%. 50-55% and 5-7%. respectively.

- Regarding the trained qualification-based structure: the number of cadres possessing a university or higher degree will account for 95%. including 50% trained in finance-accounting audit-banking; 25% in construction-transport- irrigation-architecture: and 20% in economic management, state administration, law. information technology and other disciplines. Cadres with collegial or intermediate or lower degree will account for around 5% of the total number of cadres and civil servants.

3.3.2. Building a contingent of state audit cadres, civil servants and public employees who have a firm political stance, good professional ethics, sound professional skills and professionalism commensurate with requirements of the audit profession and the international integration.

3.3.2.1. Reforming the work of organization and personnel to raise personnel quality:

- Periodically examining, testing and assessing the contingent of cadres, civil servants and public employees based on rank standards so as to work out appropriate training, retraining and arrangement plans. Implementing regulations on the rotation of cadres, especially those holding managerial posts and auditors, once every 3-5 years.

- Improving and adequately and promptly updating information on the capabilities of cadres, civil servants and public employees of the State Audit, serving as a basis for working out plans on their training and retraining: revising regulations on the decentralization of personnel management. Extending the personnel management powers and responsibilities of units: re-evaluating regulations on the standards of slate auditor ranks to revise and supplement them in response to the requirements of audit tasks in the new period: elaborating regulations on state payroll streamlining for regularly excluding from the apparatus cadres, civil servants and public employees who are professionally incompetent, commit illegal acts or breach professional ethics.

- Building and perfecting a personnel database for the purpose of incrementally computerizing personnel management work.

3.3.2.2. Realizing the strategy for training and retraining of cadres and civil servants

- Formulating and renovating title-based training programs and contents combined with standardization of cadres: attaching theory with practice and combining the provision of professional knowledge with improvement of political qualities, professional ethics and culture, legal knowledge and practical skills to meet requirements of financial statement audit, compliance audit and operation audit tasks: adding some training contents on new auditing domains such as environmental audit, economic liability audit, operation audit and specialized audit; intensifying the audit profession training in an information technology environment and providing foreign language and computer skill training for cadres and civil servants, especially auditors, in order to meet requirements of international integration.

- Renewing training and retraining methods: developing correspondence training, self-training, workshop or experience exchange training.

- Recruiting cadres, civil servants and auditors and holding exams for the grant of state auditor certificates and managing the grant and use of state auditor cards under regulations. Adopting medium-term plans on training of a contingent of top experts in each professional domain who will attain the qualification levels in advanced regional countries and the world and building a pool of lecturers with outstanding professional qualifications and practical experience for that objective.

- Accelerating domestic and international cooperation and intensifying the exchange and study of audit operations, attaching special importance to exams for certified professional accountant (C'PA) certificates and certificates of the Association of Chartered Certified Accountants (ACCA); sending cadres to some developed countries to learn experience in e-Government and computerization of auditing operations.

3.4. The strategy for raising audit quality

Comprehensively raising audit quality in the three aspects of capability, effectiveness and efficiency

3.4.1. Audit capability

Developing the State Audit to better serve the Slate's inspection and supervision of management and use of the state budget, money and assets: contributing lo thrift practice, fighting of corruption, loss and waste and detection and prevention of illegal acts: raising the efficiency of use of the state budget, money and assets. Harmoniously combining financial statement audit, compliance audit and operation audit on the basis of best performing financial statement audit and compliance audit, with a view to promoting operation audit to inspect and assess the economy, effectiveness and efficiency of the management of the slate budget, money and assets, especially in the domains of budget management and use. construction investment and national target programs. Preparing all necessary conditions, especially human resources, for conducting audit in an information technology environment and meeting the following requirements:

- By 2015. basically conducting annual audit o\' class-I units funded with central and provincial-level budgets. Increasing the general scope of audit and the number of these units to be audited in order to meet the requirements of certification of the correctness and truthfulness of financial statements and budget finalization reports: assessing the lawfulness, economy, effectiveness and efficiency of the management and use of the state budget, money and assets under the Law on State Audit.

- Concentrating on auditing the management and use of the state budget, the implementation of fiscal year and monetary policies, management and use of public assets and public financial funds outside the state budget, construction investment projects and national target programs, management and use of state capital and assets at enterprises and economic organizations.

- Raising the quality of inspection, analysis and evaluation of state budget estimates so as to provide with reliable, independent and objective information for the National Assembly to decide on state budget estimates, allocation of the central budget and investment in projects and works of national importance. Step by step advising People's Councils on decision on local budgets.

3.4.2. Audit effectiveness

Step by step improving the legality and validity of audit reports and intensifying specialized audit of the management of the state budget, money and assets, burning issues of public concern and important national issues in order to provide reliable, truthful, accurate and timely information to meet requirements of the management and administration by the Government and People's Committees at all levels; requirements of the inspection and oversight of and decision on important issues by the National Assembly and provincial-level People's Councils: requirements of the inspection and supervision by Party agencies, and concurrently to provide information to law enforcement agencies and other state agencies for performing their functions and tasks. Intensifying the inspection of the implementation of audit conclusions and recommendations in order to contribute to raising the quality of the management of the state budget, money and assets. Studying, improving and adding penalties and inspecting the enforcement of these penalties for violations of the Law on State Audit and the Law on the State Budget: powers and responsibilities of the State Audit for handling violations in the management and use of the state budget, money and assets.

Adequately and promptly satisfying demands of the public and the press for information on and facilitating their supervision of the management of the state budget, money and assets through publicizing audit results and results of implementation of audit conclusions and recommendations of the State Audit under law.

3.4.3. Audit efficiency

Unceasingly raising audit quality and shortening audit time; economically and efficiently using resources for state audit organization and operation; renewing audit organization, especially organization of audit delegations and teams: raising the quality of audit survey and planning as well as analysis and summarization of audit results. Gradually computerizing state management and state audit activities: intensifying the application of modern methods and information technology to audit operations in order to gradually increase the number of audits at State Audit offices and gradually reduce the time of audits conducted at units in order to cut expenses, enhance the management of auditors and cause no troubles to audited units.

Closely coordinating with the Party's and the State's inspection and examination agencies in performing professional tasks, especially the elaboration of audit plans and information exchange: enhancing coordination with functional agencies in implementing conclusions and recommendations of the inspection and examination system in general and of the State Audit in particular.

To achieve above objectives, from now to 2020 the State Audit should increase audit quality towards publicity, transparency, professionalism and modernity, and improve the inspection and control of audit quality, concentrating efforts on performing the following key tasks:

- Diversifying types of audit under the Law on State Audit, focusing on financial statement audit and compliance audit and step by step conducting operation audit to assess the efficiency of the management and use of the state budget, money and assets. Perfecting financial statement audit in order to certify the correctness and truthfulness of financial statements. providing information to the Government for its administration, to the National Assembly and People's Councils at all levels for consideration and approval of budget finalization reports and budget supervision: raising the quality of compliance audit, promptly detecting and pointing out errors and violations and violators, clearly identifying collective and personal liabilities and resolute proposing the handling of every illegal act; step by step organizing operation audit, which should become a major type of audit in the future when the economy is more developed, in order to inspect and assess the economy, effectiveness and efficiency of the management of the state budget, money and assets: prioritizing operation audit of national target programs, national key projects and works and some provinces, cities, ministries and central branches with relatively large budgets: step by step raising the quality of comments on the state budget estimates, central budget allocations and projects and works of national importance.

Accelerating audit work to ensure the timeliness of audit information and identifying an appropriate scope of compliance audit of the management of state budget revenues and expenditures in order to intensify thrift practice and waste combat in audit activities.

- Stepping up the inspection and assessment of the implementation of the State Audit's conclusions and recommendations: coordinating with functional agencies in examining and handling violations of financial regimes, policies and discipline, especially repeated and systematic intentional violations.

Standardizing, specializing and professionalizing audit work to raise its quality; elaborating and perfecting audit processes and standards of and regulations on audit operations. By 2015. the State Audit will have a complete system of audit processes, standards and professional audit methods, forms and dossiers of financial audit, compliance audit and operation audit; step by step specifying audit processes applicable to narrow specialties and suitable to each type of audit: elaborating a process of preparing comments on budget estimates at all levels or even auditing budget estimates in order to raise the quality of information to be provided to the National Assembly and People's Committees for decision on budget estimates.

- Organizing audit delegations suitable to particular characteristics of different audits, with heads of audit delegations playing a decisive role in raising audit quality: and attaching importance to general audit and prior audit.

- Conducting annual inspection, control and assessment of audit quality. Intensifying the assignment of tasks and decentralization of powers to advisory units and specialized and regional state audit offices to conduct audits. Clearly defining audit operation-related

responsibilities and powers of each level, including audit teams, audit delegations, leaderships of specialized and regional state audit offices and leadership of the State Audit, and at the same time heightening the competence of advisory units in supervising audit activities.

- Studying foreign experience to selectively apply new audit methods and methods of audit in an information technology environment to audit activities in Vietnam, striving to conduct international audits; widely applying advanced and modern technical methods to audit activities; and applying in a coordinated manner all audit methods of financial statement audit, compliance audit and operation audit.

- Providing more professional guidance on internal audit operations; using inspection and examination results and results of other audits in state audit work.

- Entrusting or hiring, on a pilot basis in 2011 and officially from 2012 on. audit firms to conduct a number of audits of financial statements or construction investment capital finalization reports.

3.5. The strategy for development of physical foundations, public information and propaganda and scientific and information technology development

3.5.1. The strategy for development of physical foundations and preferential treatment of cadres, civil servants and auditors of the State Audit

Formulating priority policy to vigorously mobilize resources for building special physical foundations for the entire system of the State Audit. The building of physical foundations and the formulation of preferential treatment regimes for the State Audit's cadres, civil servants and auditors should focus on:

- Building and adequately equipping the system of offices and working facilities for the State Audit at central and local levels according to the State Audit's development progress, attaching importance to investment in equipment for performing audits. Striving for a target that by 2015 the building and equipping of sufficient and complete working facilities, equipment and tools for all units attached to the State Audit according to norms and limits set by the Government will be basically completed.

- Coordinating with the Ministry of Finance and concerned units in studying, elaborating and promulgating norms and limits for the use of funds, budgets and facilities suitable to characteristics and particularities of audit activities and duties and tasks of auditors. Ensuring sufficient funds for audit activities and adopting appropriate preferential treatment regimes for the State Audit's cadres, civil servants and auditors: investing in the development of information technology infrastructure and facilities, computers and tools supporting audit activities.

- Stepping up the mobilization and efficient use of international financial aid and assistance to build and modernize physical and technical foundations for better serving the State Audit's operations.

3.5.2. The strategy on public information and propaganda

Intensifying and diversifying forms of intensive and extensive public information and propaganda about the law on audit organization and operation as well as audit practices through formulation of specific plans combined with inspection and assessment of their implementation.

3.5.3. The strategy for scientific and information technology development

3.5.3.1. Scientific activities

Stepping up scientific activities associated with information technology development in the State Audit's operations in order to make great progress in management and professional audit operations based on the application of information technology. Combining scientific research activities with training and retraining of state auditors and application of scientific research outcomes to audit practices. Studying and perfecting management models and methods and professional audit methods.

3.5.3.2. Application of information technology

- From now to 2015

Stepping up the application of information technology in the State Audit to meet requirements of operation modernization:

+ Basically completing the building of information technology infrastructure in the entire service, ensuring sufficient information and communications equipment for management, administration and audit activities. Consolidating and upgrading the system of wide-area networks, thereby assuring the stable operation and confidentiality security of the information and data system.

+ Building, perfecting and putting into effective operation an audit information and data system and application software for management, administration and audit activities, and a system for online briefings within the entire sector.

+ Developing comprehensive information technology human resources; training audit cadres and auditors in information technology knowledge.

- During 2016-2020:

Synchronously and widely applying modern information technology to the State Audit's operations.

3.6. The strategy for international integration and cooperation in state audit

Developing existing and traditional bilateral and multilateral cooperation relationships with members of the Asian Organization of Supreme Audit Institutions (ASOSAI) and the International Organization of Supreme Audit Institutions (INTOSAI):

- Maintaining and strengthening existing relationships and cooperation, developing new forms of cooperation and partnership; sending lecturers for regional audit training courses: stepping up the implementation of bilateral cooperation programs, attaching importance to the conclusion of cooperation agreements with foreign countries: actively participating in international training activities and audits in coordination with foreign countries for ODA programs and projects; assuming the prime responsibility for organizing international workshops and training courses in Vietnam; efficiently using technical assistance of international organizations and foreign governments; further stepping up propaganda about the Vietnamese State Audit through available information channels within the framework of ASOSAI and INTOSAI. raising the quality of its website in English and publish a periodical state audit bulletin in bilingual Vietnamese-English.

- Effectively bringing into play the role of a member of the ASOSAI 12 Executive Board and successfully hosting conferences of the ASOSAI Executive Board, and eventually hosting the ASOSAI Congress for 2015-2020 period; sending cadres to join INTOSAI and ASOSAI working parties; appointing cadres to join INTOSAI and ASOSAI commissions. Raising the effectiveness of bilateral cooperation and bilateral agreement conclusion and efficiency of projects on technical assistance from international organizations and foreign governments.

4. Organization of implementation

4.1. The Government shall direct concerned ministries and branches in closely coordinating with the Stale Audit and the National Assembly's agencies in implementing this Strategy.

4.2. The National Assembly's agencies shall:

- Study some new provisions (as in the Law on Stale Audit) on the legal position and independence of the State Audit and competence to appoint, dismiss or relieve from duty the Slate Auditor General, then direct and coordinate with concerned agencies in proposing these provisions to the National Assembly for addition to the Constitution at an appropriate time: perfect regulations on organization and operation of the State Audit in order to assure the consistency and completeness of the system of laws and sub-law documents.

- Direct, supervise, coordinate and monitor the implementation of this Strategy.

4.3. The State Audit shall base itself on this Strategy to specify its tasks and programs in its annual working plans and organize the effective implementation thereof, take the initiative in coordinating with concerned ministries and branches in promptly and adequately implementing this Strategy, periodically review and report to the National Assembly Standing Committee on implementation results and propose adjustments and supplements to this Strategy. Particularly for development of its physical foundations, the State Audit shall coordinate with the Ministry of Finance, the Ministry of Planning and Investment and concerned agencies in elaborating and proposing a specific scheme on development of its physical foundations to the Government for approval before implementing it.-