State Audit Office of Vietnam (Kiểm toán Nhà nước)
KTNN
Summary
The State Audit Office of Vietnam (Kiểm toán Nhà nước, KTNN) is constitutionally established under Article 118 of the Constitution of Vietnam (2013) and governed by the Law on State Audit (No. 81/2015/QH13). The Auditor General is elected by the National Assembly for a 5-year term aligned with the National Assembly's term and may be removed only by the National Assembly for cause. The KTNN has full access to accounts, documents, and electronic data of all state entities. Annual reports are submitted to the National Assembly and published. However, the KTNN operates within a one-party state; audit reports on sensitive subjects are subject to pre-publication political review.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Executive review |
Statute
- Name
- Law on State Audit of Vietnam (No. 81/2015/QH13)
- Citation
- Law on State Audit of the Socialist Republic of Vietnam (No. 81/2015/QH13), adopted 24 June 2015; Constitution of the Socialist Republic of Vietnam (2013), Art. 118
- Full text
- Agency website →
Jurisdiction scope
All management and use of public finance and assets of state agencies, organizations, and units; central and local government budgets; state funds; publicly-funded projects and programmes; state enterprises.