Department of Legal Affairs is a subordinated department of the State Audit office (SAV) which has the advisory function to assist Auditor General on legality state management in the organization and operation of SAV; organizing legislation development; assessing, reviewing and systemizing legal instrument; publicizing, educating law and evaluating the implementation of legal instrument on state audit; performing inspecting duty, settling complaints and denunciations within the circumstance of SAV’s management with regard to legislation.     

1. In carrying out the duty of legislation development, Department of Legal Affairs has the following responsibility and right:

a) Conducting and submitting to Auditor General annual, medium and long-term development plan of SAV’s legal instrument and organizing the implementation of the Auditor General’s approved plan;

b) Chairing or participating in drafting legal instrument on state audit according to Auditor General’s assignment; evaluating the legality factor and drafting the SAV’s legal instrument to submit to Auditor General or authorized agency for approval;

c) Authorized by Auditor General to engage with government and National Assembly’s agencies upon request to develop and verify bills, ordinances and other legal instruments;

d) Evaluating and participating in commenting on the legal facet of SAV’s draft management document which is prepared by subordinated units before submitting to Auditor General for approval;

đ) Instructing other departments in performing SAV’s procedure, protocol and techniques of presenting document according to legislation;

e) Developing and submitting to Auditor General for issuing SAV’s working regulation; instructing and evaluating other department’s working regulations before submitting to Auditor General for approval.

2. In carrying out the duty of reviewing and systemizing SAV’s legal instrument and management acts, Department of Legal Affairs has the following responsibility and right: 

a) Organizing the reviewing and systemizing SAV’s legal instrument and management acts in relation to SAV’s operations; consulting Auditor General plan to resolve the result of legal instrument’ reviewing;

b) Chairing or coordinating with related agencies to consult Auditor General making proposal to state authorized agencies to suspend the implementation or amend, supplement and repeal legal instrument which are issued by Ministries, governmental branches and localities but conflict with legal documents on State Audit office; 

c) Proposing to Auditor General to suspend the implementation or to repeal documents which are issued by SAV’s subordinated departments but in contradiction with SAV’s documents;

d) Monitoring, inspecting and supervising law implementation; reviewing the implementation of legal instrument and proposing solution to strengthen law enforcement in SAV’s operation.

3. In carrying out the duty of legal disseminating and educating, examining law implementation, Department of Legal Affairs has the following responsibility and right:

a) Chairing or coordinating with related agencies to disseminate and educate law to SAV’s staff, official, civil servant and employee; 

b) Disseminating law on State Audit office; organizing the dissemination and training on SAV’s legal instrument to SAV’s staff, official and civil servant; monthly and annually updating new legal instrument to serve SAV’s operation;

4. In carrying out the duty of inspection, settlement of complaints and denunciation in compliance with law, Department of Legal Affairs has the following responsibility and right:

a) Developing annual inspection plan to submit to Auditor General and organizing the implementation of inspection plan upon Auditor General’s approval; performing unscheduled inspection upon Auditor General’s request;  

b) Inspecting the implementation of policy, law and assigned task performed by SAV’s agencies and individual;

c) Assisting Auditor General in meeting with citizens and proposing solutions to settle complaints and denunciation in compliance with law;

d) Consulting Auditor General in dealing with complaint, denunciation letter from organization or individual in compliance with law; consulting Auditor General to response to organization or individual on issues arrived when settling complaint, denunciation in compliance with law; 

đ) Proposing Auditor General form of punishment applied to organization or individual who violate law and Auditor General’s regulation after clarification through inspection procedure.

5. Participating in the evaluation stage of audit report’s legality;

6. Managing staff, official and employee in accordance with State regulations and Auditor General’s authorization; organizing the implementation of the following tasks: emulation, commendation, discipline, clerical work, archive, propaganda, scientific research in its own department in accordance with State and Auditor General’s regulations; reporting to Auditor General its working results monthly, quarterly, annually or unscheduled; managing its equipment;

7. Performing other responsibility and right upon Auditor General’s assignment or authorization. 
(Quoted from Decision No.594/QD-KTNN dated 2^nd August, 2006 by Auditor General).