Environmental audit in the process of development of the State Audit Office of Vietnam

Promoting environmental auditing
 
As a developing country, Vietnam's economic growth depends heavily on industrial production, and exploitation of natural resources and minerals. It is one of the 10 countries most affected by climate change. As a result, the environment has become increasingly vulnerable and faces more and more challenges and extremely serious problems.

Recognizing the importance of the environment to the sustainable development of the country, and the inevitable role and development of environmental audit, in October 2015, the State Audit established an environmental audit unit at the Department of International Cooperation to study international experiences in the field of environmental auditing and gradually apply it at the State Audit.
After 3 years, in October 2018, the environmental audit unit was transferred to Specialised Audit Department No. III.

The State Audit has researched, developed, and issued environmental audit guidance and environmental audit training materials based on the guidance of the International Organization of Supreme Audit Institutions (INTOSAI), the Organization of Supreme Audit Institutions (INTOSAI), Asian Supreme Audit Office (ASOSAI), combined with experience, domestic and international audit results, and adjusted to comply with regulations and practices on environmental management in Vietnam.

From 2015 to 2023, the State Audit conducted 12 comprehensive audits on environmental issues, including the management and protection of the environment in economic zones, industrial parks, thermal power plants, handicraft villages, the management of medical waste, imported waste materials, and the management of water resources in the Mekong River basin, which is directly linked to the achievement of sustainable development goals.

In addition, there are over 30 other thematic audits that integrate environmental content. Audit topics are issues that contain many risks of negative impact on the environment, which are of interest to the Government, Parliament, and people, have been thoroughly reviewed by the state audit, gathering information, evaluating before putting into the implementation plan.

Through environmental audit activities, the state audit has proposed to study, build, issue, amend, and supplement over 40 legal normative documents; make objective assessments, provide objective assessments, and comprehensive information and propose appropriate recommendations to improve management.
 
The State Audit has been an official member of ASOSAI's Environmental Audit Working Group since 2008, and has recently become a member of INTOSAI'S Environmental Audit Working Group (INTOSAI WGEA) in 2021. The state audit always strives to acquire international knowledge and experience in auditing activities. To achieve this goal, the audit appoints many officers and civil servants to participate in training courses, seminars, and conferences on environmental auditing worldwide. The audit also promotes the development of databases for the advancement of environmental auditing and participates in international cooperation audits and research project teams. The audit strengthens bilateral cooperation with other organizations in training, fostering, and supporting the implementation of environmental audits.
 
Since becoming an official member of ASOSAI's Environmental Audit Working Group in 2008, member of INTOSAI'S Environmental Audit Working Group (INTOSAI WGEA) in 2021, the State Audit always strives to acquire international knowledge and experience in auditing activities by sending many members to participate in training courses, seminars and conferences on environmental auditing in the world. The State Audit also promotes the development of databases for the development of environmental audits; participates in international cooperation audits, and research teams, and strengthens bilateral cooperation with many SAI in training and supporting the implementation of environmental audits.

The role of environmental auditing has been defined in the Environmental Protection Law issued in 2020 and effective from January 1, 2022, thanks to the efforts and achievements made in this field.
 
During the 22nd meeting of INTOSAI WGEA held in Finland in late January 2024, Deputy State Auditor General Bui Quoc Dung proposed that the Finnish audit should continue to assist the State Audit Office of Vietnam through multilateral cooperation frameworks such as INTOSAI and INTOSAI WGEA. He expressed his hope to receive support from the Finnish audit in areas where Finland excels, such as climate change adaptation audits in particular, and environmental audits in general.
 
Environmental Audit development orientation
 
Environmental audits is a new, diverse, complex activity. In the process of conducting environmental audits, the State Audit is experiencing many difficulties. In order to align with the global audit practices, sustainable development goals and the specific context of Vietnam, the State Audit has developed a roadmap for Environmental Audit until 2030. This roadmap is based on the approved views, objectives, and development pillars outlined in the State Audit's Strategy for Development until 2030.
 
According to a representative from the Specialized Audit Department No. III, the State Audit is planning to prioritize the completion of legal frameworks for environmental auditing activities, as well as the development of human resources, database building, and improving audit quality. Additionally, the State Audit plans to increase international cooperation regarding environmental audits and promote scientific research in this field.
 
In recent years, the State Audit has placed great emphasis on exchanging, sharing, and learning… from the SAIs in the world. During a business trip to Finland and Sweden in January, the State Auditor requested assistance from SAIs Finland and Sweden regarding issues where they faced difficulties.
 
At the same time, the State Audit calls for professional support to help build the roadmap for the development of Environmental Audit by 2030 as well as professional activities on Environmental Audit, climate change audit, and the audit of Sustainable Development Goals - one of the strengths of SAI Sweden.
 
After attending the 22nd INTOSAI WGEA conference in Finland, the delegation of the State Auditor had a meeting with SAI Sweden, attended the seminar, and shared experiences on the implementation of international audit standards and audit activities in the field of environment.