PROFESSIONAL NEWS

As public finance and public assets are increasingly managed through data and information systems, the State Audit Office of Vietnam (SAV) needs a corresponding legal framework. The focus of legalizing auditing in the digital environment is not to introduce a new type of audit or incorporate specific technologies into the Law, but to ensure that the right to access data is enforceable, while going hand in hand with responsibilities for data protection and the quality of audit evidence.

Increasing the proportion of thematic audits, auditing 100% of state budget finalization reports, and focusing on key and high-risk areas are among the prominent orientations in the proposed 2027 State Audit Plan. The key requirement set by the National Assembly Standing Committee (NASC) is that auditing activities must be closely aligned with the National Assembly's program of activities, while strengthening early warnings, prevention, and policy recommendations to help create a favorable institutional environment for development.

The Standing Committee of the National Assembly highly appreciated the State Audit Office of Vietnam (SAV) for making new strides in renewing its operating methods, streamlining its organizational structure, strengthening the application of artificial intelligence (AI), and improving audit quality. These notable achievements not only reaffirm the SAV’s position but also make positive contributions to strengthening discipline and order in the management and use of public finances and public assets, preventing and combating corruption and waste, and improving the legal and institutional framework.

From deeper participation in multilateral mechanisms to expanding cooperation with Supreme Audit Institutions (SAIs), the working trip of the State Audit Office of Vietnam (SAV) delegation, led by Deputy Auditor General Ha Thi My Dung, to Kazakhstan and Slovakia demonstrated that international integration is being pursued within a broader framework. The objective is not only to enhance the standing of the SAV, but, more importantly, to strengthen its contribution to international professional organizations while acquiring knowledge, experience, and new standards to support institutional improvement, methodological innovation, and the modernization of audit activities.

On the afternoon of September 21, at the headquarters of the State Audit Office of Vietnam (SAV), Deputy State Auditor General Bui Quoc Dung chaired a working session with the Information Technology Department (IT Department) and the consulting unit to review and finalize the draft Digital Architecture Framework of the SAV for the 2026–2031 period before submitting it to the competent authorities for consideration and approval.

As part of the State Audit Office of Vietnam (SAV)’s 2026 Training and Professional Development Plan, on September 21 and 22, the School of Audit Training and Professional Development organized a training course on performance auditing of investment projects (Class 5) for nearly 50 auditors from SAV-affiliated units.

The State Audit Office of Vietnam (SAV) has developed a proposed 2027 State Audit Plan comprising 139 audit tasks, including audits of 100% of budget final accounts reports of ministries, central-level agencies and localities. Notably, the SAV will focus on a range of major projects involving expressways, urban railways, high-speed railways, airports, seaports, and educational, healthcare and social infrastructure.

The National Assembly Standing Committee basically agreed with the proposed 2027 State Audit Plan, emphasizing areas involving significant resources, including the state budget, public investment, land, public assets, state capital in enterprises, and banking and finance.

At the invitation of the Chair of the Asian Organization of Supreme Audit Institutions (ASOSAI) and the Chair of the Supreme Audit Institution of Kazakhstan, a delegation from the State Audit Office of Vietnam (SAV), led by Deputy Auditor General Ha Thi My Dung, attended the 63rd ASOSAI Governing Board Meeting. The meeting focused on reviewing activities and outcomes since the previous meeting, considering key directions in governance, finance, capacity development, and knowledge sharing, and preparing for the 17th ASOSAI Assembly in 2027.

Within the framework of the International Conference and the 63rd Meeting of the Governing Board of the Asian Organization of Supreme Audit Institutions (ASOSAI) in Astana, Kazakhstan, the delegation of the State Audit Office of Vietnam (SAV), led by Deputy State Auditor General Ha Thi My Dung, discussed orientations for future cooperation with the delegation of the Accounts Chamber of the Russian Federation, led by Ms. Galina Izotova, Deputy Chairwoman of the Accounts Chamber of the Russian Federation.

Following the public disclosure of the audit results on the 2025 local budget and the thematic audit of tax inspection and examination; tax exemptions, reductions, and extensions of tax payment deadlines; and VAT refunds for the 2023–2025 period in Tay Ninh Province, the State Audit Office of Vietnam (SAV) identified a number of shortcomings and limitations.

During their participation in the 63rd ASOSAI Governing Board Meeting, the international seminar “Supreme Audit Institutions in the Future: Innovation, Digital Transformation and Sustainable Development,” and the 30th Anniversary Ceremony of the State Audit Office of Kazakhstan, the delegation of the State Audit Office of Vietnam (SAV), led by Deputy Auditor General Ha Thi My Dung, held a bilateral meeting with a delegation from the State Control Committee of Belarus, led by its First Deputy Chairman Dmitry Basko.