State budget audit organization conducted by the State Audit of Vietnam

Industry structure, such as revenue and expenditure budget, construction investment; balance between officers and technicians with practical experience in the field of finance and budget with the organization of recruitment exams and reception of technicians;

Third, develop a training strategy for the audit staff in all aspects and have specific training and development goals, appropriate for each stage, first of all in terms of professional expertise, focusing on in-depth training according to audit subjects, experience in auditing budget settlement reports and appraising budget estimates, and auditing in an information technology environment. Strengthen training and development of auditors, it is necessary to require auditors to attend training courses, update and improve their knowledge every year; all subjects, training and development courses must organize exams to evaluate results, to create self-awareness, seriousness in learning for auditors, improve the quality and effectiveness of training. The training and development program for auditors focuses on in-depth training in auditing theory and practice, behavioral culture, and building a team of lecturers with qualifications and knowledge of the State budget. In training programs, the State Audit Office needs to supplement and integrate specialized seminars on problems encountered in the audit process to clearly analyze the causes of limitations and shortcomings and propose solutions to overcome them.

CONCLUDE

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With the aim of perfecting the organization of State budget audit conducted by the State Audit of Vietnam, the thesis has achieved the following results:

1. The thesis delves into the basic theory of the State budget associated with the State budget audit organization, the theory of the State budget audit organization. Analyze and clarify the nature of the State budget, the basic characteristics of the State budget management organization, the functions of State budget audit, the nature of the types of audit applied in State budget audit, the steps of organizing State budget audit work. Study 03 models of the State budget audit apparatus organization associated with the State Audit apparatus organization in the relationship with the State budget management and operation agency, which is the government and the agency responsible for approval.

and the National Assembly supervises the State budget; 02 popular models of organization and assignment of State budget audit tasks associated with the organization of the State budget system, 02 models of organization of State budget audit teams. The thesis has deeply analyzed foreign experiences in State budget audit, focusing on determining the objectives, types of audit, audit subjects, and State budget audit cycles.

2. The thesis has studied the current situation of the State budget audit organization of the State Audit of Vietnam in nearly 15 years of operation, pointing out the shortcomings and causes in the State budget audit organization. This is the basis for proposing solutions to improve the State budget audit organization.

3. Based on the analysis of the trend of reforming the State budget management in Vietnam, analyzing the issues raised for the State budget audit organization, the Thesis proposes 10 groups of solutions to improve the State budget audit organization. The author has affirmed the necessity of regular audit of level I budget units under the Central Government and provinces and cities directly under the Central Government and proposed to enhance the State budget audit capacity for specialized and regional State audits. For the first time, the author clearly identifies the subjects of State budget audits at all levels in theory and practice, puts forward the concept of organizing the current State budget audit into many State budget audits in the form of thematic audits and supplementing the organization of State budget audit teams in the online model. Changing the audit sequence, focusing on auditing before the budget settlement report is prepared and promoting pre-audit activities, considering the type of operational audit as important as compliance audit and financial statement audit in State budget audit.

Although I have tried my best, due to time constraints and the State budget being a very broad issue, the research process is inevitably flawed. The author hopes to receive comments from teachers, scientists and colleagues to make the Thesis more complete./.

LIST OF AUTHOR'S RESEARCH WORKS

1. Nguyen Huu Phuc (2003), “Auditing at state administrative agencies implementing payroll and administrative management budget allocation”, Auditing Magazine, No. 3, June 2003, Hanoi.

2. Nguyen Huu Phuc (2003), Head, "Scientific basis and practice of research on evaluating internal control system in auditing budget settlement reports of ministries", Basic level scientific research project, State Audit, Hanoi.

3. Nguyen Huu Phuc (2005), Secretary, "Orientation and solutions to innovate the State budget audit work in the context of implementing the revised State budget law", ministerial-level scientific topic, State Audit, Hanoi.

4. Nguyen Huu Phuc (2005), "Further discussion on orientations and solutions to innovate state budget auditing work in the context of implementing the revised State Budget Law", Auditing Magazine, No. 9, December 2005, Hanoi

5. Nguyen Huu Phuc (2007), “Some issues on state budget and state budget auditing activities”, Journal of Auditing Science Research, No. 04, October 2007, Hanoi.

6. Nguyen Huu Phuc (2008), “Impacts of state budget management innovation related to state budget audit organization”, Auditing Magazine , No. 04, April 2008, Hanoi.

7. Nguyen Huu Phuc, “Building a state budget audit process in State Audit activities, current situation and solutions for improvement”, Journal of Auditing Science Research , No. 08, June 2008, Hanoi.

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English

60. Sally Wehmeier (1997), O xford advanced learn's Dictionary , Oxford University Press, pp.193].

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