Natural resources have long been argued to be an important input for economic growth. Vietnam is rich in natural resources but it has been claimed for excessive usage. Sustainable usage is thus called for. Regarding mineral resource exploitation and usage in Vietnam, there remain many problems however. Audit for mineral resources has recently been raised by the State Audit of Vietnam. The paper aims at analysing the current status of audit of mineral resources in Vietnam then providing recommendations on audit of mineral resources for sustainable development purposes. | Audit of mineral resources for sustainable development in Vietnam: Recommendations for the state audit and internal audit