PROFESSIONAL NEWS

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.

In the data era, digital transformation is no longer an option but has become an essential requirement for audit activities. For the State Audit Office of Vietnam (SAV), this is not merely a matter of applying technology or digitizing documents, but a fundamental transformation in working methods, audit thinking, and the capacity to oversee public finances. From data analytics to the application of artificial intelligence, the SAV is gradually making digital auditing a core component of its operations.

As of July 31, 2026, the implementation rate of audit conclusions and recommendations for the 2026 audit year concerning the 2024 budget year increased by 52.06% compared with the same period last year. This result demonstrates the decisive direction of the Party Committee and leadership of the State Audit Office of Vietnam (SAV), as well as the efforts of units across the sector. However, many recommendations remain outstanding due to objective factors and the process of organizational restructuring, requiring the SAV to clearly distinguish the causes, properly identify responsibilities, and address each bottleneck, thereby improving the effectiveness and efficiency of implementing audit conclusions and recommendations.

Closely following the new requirements for the management and administration of socio-economic development, the State Audit Office of Vietnam (SAV) has implemented its 2026 work program with a proactive, decisive, flexible, and innovative approach, from planning and organizing audits to monitoring and urging the implementation of audit recommendations. These shifts in thinking and operational approaches have created a clear imprint, with a stronger focus on the effectiveness of resource utilization, early risk prevention, and contributing to policy improvement.

Implementing internal audit (IA) standards is not a “compliance burden” but rather a strong “shield” that helps enterprises remain resilient in the market. Enterprises that proactively transform and standardize their control systems in accordance with legal requirements and international practices can create competitive advantages and strengthen their credibility and transparency in the eyes of investors on the path toward sustainable integration.