Promoting cooperation and coordination to enhance the quality of environmental auditing
(sav.gov.vn) - The ASEANSAI (ASEAN Supreme Audit Institutions) Experience - Sharing Workshop on "Environmental management and protection in industrial clusters and traditional villages" was a great success, reflecting the solidarity and responsibility of member Supreme Audit Institutions (SAIs) in promoting cooperation and coordination to improve the quality of environmental auditing for sustainable development.
At the workshop, delegates from ASEANSAI member SAIs exchanged valuable experiences and discussed various auditing methods, technical standards for environmental auditing, and how these standards serve as the basis for forming findings and audit recommendations. They also shared approaches for organizing and tracking audit recommendations, as well as solutions to address challenges in environmental auditing.
In discussions with SAI Indonesia on standards to conduct a performance audit at the State Audit Office of Viet Nam (SAV), Mr. To Tuan Anh, an auditor of SAV’s Specialised Audit Department No. III shared that environment is one of the special issues of concern in Viet Nam. Many environmental standards, such as those for wastewater, air emissions, hazardous waste, and surrounding environments (soil, water, air, etc.), have been issued by the Ministry of Natural Resources and Environment. During audits, auditors gather data from various sources, such as environmental monitoring plans from localities and automatic monitoring systems for wastewater and air emissions, then cross-check these data to ensure compliance with the prescribed standards.
Regarding the process for following up the implementation of audit findings and recommendations, Anh explained that according to the State Audit Law, audit reports, once published, are legally binding. SAV has developed a specific procedure for examining thereof. The unit in charge of the audit is responsible for following up and reporting the results thereof to the Auditor General. If the audited entities fail to implement recommendations or do not provide sufficient evidence, the audit unit in charge will plan and report to the Auditor General for his approval on an on-site follow-up audit.
Additionally, SAV reports to the National Assembly and makes the audit findings publicly available on its website.
SAI Malaysia highlighted the lack of information and specialized knowledge as key challenges in auditing water resource management. Ms. Jaminah Binti Amin, Deputy Director General of the Performance Audit at SAI Malaysia, noted that water resources technical terminologies differ from those used by auditors. To address this issue, SAI Malaysia has built a team of experts and technicians to help analyze and explain reports and data, enabling auditors to better understand and apply them in their audits.
Responding to a question from SAV delegation about the biggest challenge in monitoring and ensuring compliance with environmental regulations in oil extraction activities, Ms. Mya Thet Mon, Deputy Director General of SAI Myanmar, explained that the main barrier is the low awareness of local communities. "We have organized numerous meetings, workshops, and training sessions, while also enhancing cooperation with various ministries and stakeholders to share experiences and raise awareness about environmental auditing," she said. This has been one of the key strategies to successfully carry out audits on the environmental impacts of oil drilling and extraction.
In a discussion with SAI Malaysia about penalties for environmental violations, Mr. Do Anh Duy, an SAV auditor, explained that Viet Nam has issued numerous decrees and circulars relating to penalties under the Environmental Protection Law, the Water Resources Law, and laws regulating mineral resources. For example, for illegal or excessive resource extraction, violators face administrative fines, confiscation of illegal earnings, and must compensate for environmental damage and restore the environment to its original condition before the exploitation.
In her closing speech, Ms. Hoang Thi Vinh Thuy, Deputy Director General at SAV, praised the insightful presentations and discussions from ASEANSAI member SAIs during the workshop. She emphasized that the knowledge, experience, and information shared at the workshop would lay a solid foundation for practical actions in the future, contributing to enhancing the effectiveness of environmental auditing activities and aligning them with the sustainable development goals of ASEAN countries.
In discussions with SAI Indonesia on standards to conduct a performance audit at the State Audit Office of Viet Nam (SAV), Mr. To Tuan Anh, an auditor of SAV’s Specialised Audit Department No. III shared that environment is one of the special issues of concern in Viet Nam. Many environmental standards, such as those for wastewater, air emissions, hazardous waste, and surrounding environments (soil, water, air, etc.), have been issued by the Ministry of Natural Resources and Environment. During audits, auditors gather data from various sources, such as environmental monitoring plans from localities and automatic monitoring systems for wastewater and air emissions, then cross-check these data to ensure compliance with the prescribed standards.
Regarding the process for following up the implementation of audit findings and recommendations, Anh explained that according to the State Audit Law, audit reports, once published, are legally binding. SAV has developed a specific procedure for examining thereof. The unit in charge of the audit is responsible for following up and reporting the results thereof to the Auditor General. If the audited entities fail to implement recommendations or do not provide sufficient evidence, the audit unit in charge will plan and report to the Auditor General for his approval on an on-site follow-up audit.
Additionally, SAV reports to the National Assembly and makes the audit findings publicly available on its website.
SAI Malaysia highlighted the lack of information and specialized knowledge as key challenges in auditing water resource management. Ms. Jaminah Binti Amin, Deputy Director General of the Performance Audit at SAI Malaysia, noted that water resources technical terminologies differ from those used by auditors. To address this issue, SAI Malaysia has built a team of experts and technicians to help analyze and explain reports and data, enabling auditors to better understand and apply them in their audits.
Responding to a question from SAV delegation about the biggest challenge in monitoring and ensuring compliance with environmental regulations in oil extraction activities, Ms. Mya Thet Mon, Deputy Director General of SAI Myanmar, explained that the main barrier is the low awareness of local communities. "We have organized numerous meetings, workshops, and training sessions, while also enhancing cooperation with various ministries and stakeholders to share experiences and raise awareness about environmental auditing," she said. This has been one of the key strategies to successfully carry out audits on the environmental impacts of oil drilling and extraction.
In a discussion with SAI Malaysia about penalties for environmental violations, Mr. Do Anh Duy, an SAV auditor, explained that Viet Nam has issued numerous decrees and circulars relating to penalties under the Environmental Protection Law, the Water Resources Law, and laws regulating mineral resources. For example, for illegal or excessive resource extraction, violators face administrative fines, confiscation of illegal earnings, and must compensate for environmental damage and restore the environment to its original condition before the exploitation.
In her closing speech, Ms. Hoang Thi Vinh Thuy, Deputy Director General at SAV, praised the insightful presentations and discussions from ASEANSAI member SAIs during the workshop. She emphasized that the knowledge, experience, and information shared at the workshop would lay a solid foundation for practical actions in the future, contributing to enhancing the effectiveness of environmental auditing activities and aligning them with the sustainable development goals of ASEAN countries.
