The State audit has the development history hundreds of years old, and has become an integral part of the State apparatus in many countries. In Vietnam, the State Audit Bureau was established and put into operation on the basis of the Government Decree No 70/CP dated 11^th July 1994. The coming into being of the State Audit Bureau was one of the achievements of the renewal process of the national administration in the process of building the Socialist State of Law in Vietnam

To quickly and sustainably develop the State Audit Bureau in the process of industrialization and modernization and international economic integration, the State Audit Bureau has laid down development goals to 2015 and vision to 2020: Improving its operational capacity, legal validity and quality of audit activities so as to make the State Audit Bureau a strong instrument of the State in controlling public finance and assets; rendering due efforts to make the Vietnam State Audit Bureau compatible with the level of advanced countries in the region according to international practices and standards.

The developmental guideline of the State Audit Bureau is defined in three aspects: effectiveness, efficiency and capacity.

Key contents of the development roadmap of the State Audit Bureau in the coming years include:

- Diversifying the auditing forms according to the provisions of the Law on State Audit.

- Standardizing and regularizing and professionalizing State auditing activities in order to improve the quality of auditing services.

- Making State audit activities transparent and public, from the stage of planning, through issuing decisions on whether or not an audit will be carried out, the implementation and the writing of audit reports, to making audit conclusions and suggestions according to the provisions of law.

- Promoting the decentralization of tasks and power to functional units of the State Audit Bureau, regional and specialized State audit lines in auditing activities.

- Strengthening the monitoring and quality control of auditing activities and the professional ethics of auditors.

- Modernizing the organization and operation of State Audit Bureau.

- Making the organizational and personnel work the foundation for the implementation of functions and tasks of the State Audit Bureau.