Current Situation of State Management on Mineral Mining in The North Eastern Vietnam and Tasks Proposal for Audit Activities

Abstract

Vietnam is a country with abundant mineral resources, in recent years, the minerals mining (MM) has affirmed its very important
position in contributing to the development of the national products, alleviate Vietnam's economy to a higher level at a rapid pace in
recent years. However, the MM in recent years has caused many negative impacts on long-term economic and social development,
posing unpredictable consequences on the environment... This leads to the need to strengthen the Government’s management work. In
the effort to manage mining extraction, this is considered a complex field that has not been uniformly understood, and there remains
several inadequacies and insufficient support in the process of performing management procedure. Therefore, although the Government
requires to tighten the management of mineral exploitation, the effectiveness and efficiency are not reached, and many mistakes occur
in the process of the procedure. Given the mentioned challenges of the management of control and the audit results of the State Audit on
internal audit in recent years, there are a number of important tasks that need to be focused on auditing, including (i) Audit of mining
license; (ii) Audit of mined reserves and output; (iii) Audit of environmental safety protection and inspection of mining activities.