State Audit Office of Viet Nam - Milestones of 2024
(sav.gov.vn) - The year 2024 holds significant importance in successfully implementing the 2021-2025 Five-Year Socio-Economic Development Plan and advancing the State Audit Office of Viet Nam (SAV) Development Strategy by 2030. Notably, this year marks the SAV's audit of numerous key plans, programmes, policies, and directives of the Party, the National Assembly, and the Government, including themes serving the oversight activities of the National Assembly and its Standing Committee. Furthermore, 2024 is a landmark year, celebrating the 30th anniversary of the SAV’s establishment (11 July 1994 - 11 July 2024). With utmost determination and effort, the entire Office has excellently and comprehensively fulfilled its work plan, affirming the confidence and resilience of its 30-year legacy, while making a substantial contribution to national development and progress.
Member of the Party Central Committee, Auditor General Ngo Van Tuan: The SAV has successfully and comprehensively fulfilled its tasks
To accomplish its mission and entrusted responsibilities, the SAV has designated 2024 as a year of strengthened discipline and compliance in public service execution, enhancement of audit quality, and continued promotion of its role as an effective instrument of the Party and the State in monitoring and supervising the management and utilisation of public finance and assets, as well as in combating corruption, wastefulness, and negativity.
Guided by the directives and policies of the Party, the State, and the SAV's Party Affairs Committee and Party Executive Committee, the SAV’s officials, civil servants, and employees have demonstrated unwavering commitment, ensuring the successful and comprehensive completion of the 2024 work plan.
During task implementation, the SAV leadership has adopted a proactive, decisive, and well-coordinated approach, closely aligning with practical circumstances. The timely and regulated disclosure of audit results has been maintained, while the legal framework governing the SAV’s operations has been further strengthened to enhance the effectiveness and efficiency of audit activities. The sector has actively pursued administrative reform, advanced IT applications, enforced stringent discipline in public service, and reinforced anti-corruption, waste prevention, and negativity mitigation efforts through auditing. Consequently, the quality, effectiveness, and impact of audit activities have been significantly improved.
Notably, over the past year, the SAV has meticulously prepared and successfully organised the 30th Anniversary Celebration of its establishment in a solemn, economical, and effective manner. The recognition of the SAV’s contributions by the Party and State, highlighted by the conferral of the First-Class Labour Order, has further motivated the whole Office to embrace and execute even more demanding and complex tasks in the future.
Deputy Auditor General Nguyen Tuan Anh: Party leadership ensures the successful fulfilment of political tasks
Under the action motto: "Quality and Ethics in Public Service delivery" from the outset of 2024, the SAV Party Affairs Committee and Party Executive Committee have issued action programmes, plans, directives, and resolutions to lead and direct the whole Office in enhancing audit quality and professional ethics among SAV auditors. The Party Standing Committee of the SAV issued Directive No. 881-CT/BTV on 05/01/2024, setting forth key political tasks for 2024.
Notably, the SAV Party Affairs Committee and Party Executive Committee jointly issued Resolution No. 11/NQLT-BCSĐ-ĐU on 23/01/2024 regarding "Leadership in Implementing Key Political Tasks for 2024," which outlines specific responsibilities of each unit. This resolution serves as a fundamental basis for units to execute and evaluate their 2024 performance across the entire Party organisation. Evaluations indicate that most units have adhered closely to directives and resolutions, effectively executing their assigned political tasks.
Efforts to promote political and ideological education for officials, civil servants, and Party members across the sector have also been intensified. As for the crucial task of Party building through inspection and supervision, the SAV Party Executive Committee has expanded the scope and diversified methods of inspections and supervisions. Both scheduled and ad-hoc oversight activities have yielded high effectiveness, reinforcing the fight against corruption, wastefulness, and negativity.
Deputy Auditor General Doan Anh Tho: Comprehensive and determined reforms in audit activities
Throughout the past year, the SAV has continued to implement comprehensive, decisive, and practical reforms in audit activities through a well-coordinated approach. The principle of "concise yet high quality" has been deeply ingrained into every aspect of the audit process. Audit plans have been meticulously crafted, and audit implementation strategies have been optimally integrated. Notably, audit results have yielded numerous critical findings, leading to objective and well-founded recommendations that have significantly reinforced financial discipline in the management and utilisation of public finance and assets, as well as in promoting thrift and preventing wastefulness and negativity.
As of now, the SAV has successfully completed the issuance of audit reports, ensuring both progress and quality. The audit results have led to the annulment, amendment, supplementation to some legal and regulatory documents, and new issuance of 148 more. Of particular significance, in addition to recommendations for rectifying audited entities' operations and holding relevant individuals and organisations accountable, the SAV has referred two cases to the Police Investigation Agency for further examination. The implementation of audit conclusions and recommendations has been closely monitored, ensuring timely resolution of challenges and obstacles.
Deputy Auditor General Ha Thi My Dzung: International cooperation enhancing the prestige and standing of the SAV
In 2024, the SAV has achieved significant milestones in international cooperation, contributing to enhancing its prestige and standing on the global stage.
Within the framework of ASEAN cooperation, the SAV has continued to effectively fulfil its role as Chair of the Strategic Planning Committee of the ASEAN Supreme Audit Institutions (ASEANSAI), while also remaining an active member of the Knowledge Sharing Committee and a responsible participant within ASEANSAI.
The SAV has also actively strengthened its role and position within the Asian Organisation of Supreme Audit Institutions (ASOSAI). Notably, at the 16th ASOSAI Assembly held in India, the SAV was, for the first time, honoured to be elected as a member of the ASOSAI Audit Committee for the 2024–2027 term. This milestone marks a significant step in the SAV’s international integration.
The SAV has thoroughly reviewed, assessed, and fully implemented the contents of cooperation agreements with supreme audit institutions (SAIs) worldwide, with a particular focus on exchanging and learning from SAIs with strengths in IT auditing and environmental auditing. The SAV has actively and effectively participated in working groups where it holds membership, namely the Big Data Working Group (WGBD) and the Environmental Auditing Working Group of the International Organisation of Supreme Audit Institutions (INTOSAI). A key highlight was the successful hosting of the 8th INTOSAI WGBD Meeting, which attracted representatives from 22 SAIs and three international organisations.
In particular, on the occasion of the 30th Anniversary of the SAV’s establishment (11 July 1994 – 11 July 2024), the SAV successfully organised the international conference on “The Role of SAIs in Combating Corruption, Enhancing Public Transparency, Integrity, and Good Governance”. It provided a warm welcome to delegations of SAI leaders from various countries attending the conference and the Anniversary Celebration in Viet Nam.
Deputy Auditor General Bui Quoc Dzung: Training and capacity building to meet the requirements of a new context
Focusing on capacity development in line with the SAV’s Development Strategy by 2030 and meeting the demands of a rapidly evolving context, the SAV has consistently strengthened its training and capacity-building efforts, achieving noteworthy results.
The SAV has effectively implemented its training and development plans in a timely and systematic manner, ensuring alignment with annual audit objectives and updating policies and regulations relevant to various audit areas. Special emphasis has been placed on incorporating knowledge related to anti-corruption, waste prevention, and negativity, in accordance with the regulations of the Party and the State. In addition, the SAV has dispatched numerous officials and civil servants on study tours, training programmes abroad, and capacity-building initiatives organised by international SAIs.
A key highlight of 2024 has been two significant advancements in the SAV’s scientific research activities. For the first time, the SAV has introduced key commissioned research projects, which not only receive priority funding but also set higher quality standards for the products. The SAV’s leadership expects these initiatives to serve as a foundation and motivation for elevating the SAV’s research activities to a new level.
In 2024, large-scale international forums and conferences have been held regularly, receiving positive recognition from ministries, sectors, local authorities, and SAIs worldwide. These forums and specialised conferences have provided a comprehensive overview of key audit-related issues, enabling the SAV to stay updated, exchange insights, and share best practices and valuable experiences from both domestic and international sources.
Deputy Auditor General Tran Minh Khuong: Proactively strengthening the legal framework for the SAV
The enhancement of the legal framework governing the operations of the SAV remains a key priority for the Party Affairs Committee, the Party Executive Committee, and the Auditor General. It is identified as one of the core annual tasks, serving as a fundamental criterion for evaluating the performance of affiliated units.
Based on the SAV’s Development Strategy and to ensure effective governance, the Auditor General has issued the 2024 legal development agenda, comprising 62 regulatory and management documents within its jurisdiction. To date, all planned legislative activities have been implemented as scheduled. These legal documents have fully institutionalised the Party’s regulations and the State’s laws related to the SAV, including key provisions on power control, anti-corruption, and negativity in inspection, supervision, disciplinary enforcement, and auditing. They also address power control and anti-corruption in personnel management, staff rotation policies, and revolutionary ethical standards for officials and Party members in the new era.
A particularly notable achievement in 2024 has been the issuance of the new State Audit Standards, comprising 43 standards, ensuring alignment with practical requirements and international best practices.
To accomplish its mission and entrusted responsibilities, the SAV has designated 2024 as a year of strengthened discipline and compliance in public service execution, enhancement of audit quality, and continued promotion of its role as an effective instrument of the Party and the State in monitoring and supervising the management and utilisation of public finance and assets, as well as in combating corruption, wastefulness, and negativity.
Guided by the directives and policies of the Party, the State, and the SAV's Party Affairs Committee and Party Executive Committee, the SAV’s officials, civil servants, and employees have demonstrated unwavering commitment, ensuring the successful and comprehensive completion of the 2024 work plan.
During task implementation, the SAV leadership has adopted a proactive, decisive, and well-coordinated approach, closely aligning with practical circumstances. The timely and regulated disclosure of audit results has been maintained, while the legal framework governing the SAV’s operations has been further strengthened to enhance the effectiveness and efficiency of audit activities. The sector has actively pursued administrative reform, advanced IT applications, enforced stringent discipline in public service, and reinforced anti-corruption, waste prevention, and negativity mitigation efforts through auditing. Consequently, the quality, effectiveness, and impact of audit activities have been significantly improved.
Notably, over the past year, the SAV has meticulously prepared and successfully organised the 30th Anniversary Celebration of its establishment in a solemn, economical, and effective manner. The recognition of the SAV’s contributions by the Party and State, highlighted by the conferral of the First-Class Labour Order, has further motivated the whole Office to embrace and execute even more demanding and complex tasks in the future.
Deputy Auditor General Nguyen Tuan Anh: Party leadership ensures the successful fulfilment of political tasks
Under the action motto: "Quality and Ethics in Public Service delivery" from the outset of 2024, the SAV Party Affairs Committee and Party Executive Committee have issued action programmes, plans, directives, and resolutions to lead and direct the whole Office in enhancing audit quality and professional ethics among SAV auditors. The Party Standing Committee of the SAV issued Directive No. 881-CT/BTV on 05/01/2024, setting forth key political tasks for 2024.
Notably, the SAV Party Affairs Committee and Party Executive Committee jointly issued Resolution No. 11/NQLT-BCSĐ-ĐU on 23/01/2024 regarding "Leadership in Implementing Key Political Tasks for 2024," which outlines specific responsibilities of each unit. This resolution serves as a fundamental basis for units to execute and evaluate their 2024 performance across the entire Party organisation. Evaluations indicate that most units have adhered closely to directives and resolutions, effectively executing their assigned political tasks.
Efforts to promote political and ideological education for officials, civil servants, and Party members across the sector have also been intensified. As for the crucial task of Party building through inspection and supervision, the SAV Party Executive Committee has expanded the scope and diversified methods of inspections and supervisions. Both scheduled and ad-hoc oversight activities have yielded high effectiveness, reinforcing the fight against corruption, wastefulness, and negativity.
Deputy Auditor General Doan Anh Tho: Comprehensive and determined reforms in audit activities
Throughout the past year, the SAV has continued to implement comprehensive, decisive, and practical reforms in audit activities through a well-coordinated approach. The principle of "concise yet high quality" has been deeply ingrained into every aspect of the audit process. Audit plans have been meticulously crafted, and audit implementation strategies have been optimally integrated. Notably, audit results have yielded numerous critical findings, leading to objective and well-founded recommendations that have significantly reinforced financial discipline in the management and utilisation of public finance and assets, as well as in promoting thrift and preventing wastefulness and negativity.
As of now, the SAV has successfully completed the issuance of audit reports, ensuring both progress and quality. The audit results have led to the annulment, amendment, supplementation to some legal and regulatory documents, and new issuance of 148 more. Of particular significance, in addition to recommendations for rectifying audited entities' operations and holding relevant individuals and organisations accountable, the SAV has referred two cases to the Police Investigation Agency for further examination. The implementation of audit conclusions and recommendations has been closely monitored, ensuring timely resolution of challenges and obstacles.
Deputy Auditor General Ha Thi My Dzung: International cooperation enhancing the prestige and standing of the SAV
In 2024, the SAV has achieved significant milestones in international cooperation, contributing to enhancing its prestige and standing on the global stage.
Within the framework of ASEAN cooperation, the SAV has continued to effectively fulfil its role as Chair of the Strategic Planning Committee of the ASEAN Supreme Audit Institutions (ASEANSAI), while also remaining an active member of the Knowledge Sharing Committee and a responsible participant within ASEANSAI.
The SAV has also actively strengthened its role and position within the Asian Organisation of Supreme Audit Institutions (ASOSAI). Notably, at the 16th ASOSAI Assembly held in India, the SAV was, for the first time, honoured to be elected as a member of the ASOSAI Audit Committee for the 2024–2027 term. This milestone marks a significant step in the SAV’s international integration.
The SAV has thoroughly reviewed, assessed, and fully implemented the contents of cooperation agreements with supreme audit institutions (SAIs) worldwide, with a particular focus on exchanging and learning from SAIs with strengths in IT auditing and environmental auditing. The SAV has actively and effectively participated in working groups where it holds membership, namely the Big Data Working Group (WGBD) and the Environmental Auditing Working Group of the International Organisation of Supreme Audit Institutions (INTOSAI). A key highlight was the successful hosting of the 8th INTOSAI WGBD Meeting, which attracted representatives from 22 SAIs and three international organisations.
In particular, on the occasion of the 30th Anniversary of the SAV’s establishment (11 July 1994 – 11 July 2024), the SAV successfully organised the international conference on “The Role of SAIs in Combating Corruption, Enhancing Public Transparency, Integrity, and Good Governance”. It provided a warm welcome to delegations of SAI leaders from various countries attending the conference and the Anniversary Celebration in Viet Nam.
Deputy Auditor General Bui Quoc Dzung: Training and capacity building to meet the requirements of a new context
Focusing on capacity development in line with the SAV’s Development Strategy by 2030 and meeting the demands of a rapidly evolving context, the SAV has consistently strengthened its training and capacity-building efforts, achieving noteworthy results.
The SAV has effectively implemented its training and development plans in a timely and systematic manner, ensuring alignment with annual audit objectives and updating policies and regulations relevant to various audit areas. Special emphasis has been placed on incorporating knowledge related to anti-corruption, waste prevention, and negativity, in accordance with the regulations of the Party and the State. In addition, the SAV has dispatched numerous officials and civil servants on study tours, training programmes abroad, and capacity-building initiatives organised by international SAIs.
A key highlight of 2024 has been two significant advancements in the SAV’s scientific research activities. For the first time, the SAV has introduced key commissioned research projects, which not only receive priority funding but also set higher quality standards for the products. The SAV’s leadership expects these initiatives to serve as a foundation and motivation for elevating the SAV’s research activities to a new level.
In 2024, large-scale international forums and conferences have been held regularly, receiving positive recognition from ministries, sectors, local authorities, and SAIs worldwide. These forums and specialised conferences have provided a comprehensive overview of key audit-related issues, enabling the SAV to stay updated, exchange insights, and share best practices and valuable experiences from both domestic and international sources.
Deputy Auditor General Tran Minh Khuong: Proactively strengthening the legal framework for the SAV
The enhancement of the legal framework governing the operations of the SAV remains a key priority for the Party Affairs Committee, the Party Executive Committee, and the Auditor General. It is identified as one of the core annual tasks, serving as a fundamental criterion for evaluating the performance of affiliated units.
Based on the SAV’s Development Strategy and to ensure effective governance, the Auditor General has issued the 2024 legal development agenda, comprising 62 regulatory and management documents within its jurisdiction. To date, all planned legislative activities have been implemented as scheduled. These legal documents have fully institutionalised the Party’s regulations and the State’s laws related to the SAV, including key provisions on power control, anti-corruption, and negativity in inspection, supervision, disciplinary enforcement, and auditing. They also address power control and anti-corruption in personnel management, staff rotation policies, and revolutionary ethical standards for officials and Party members in the new era.
A particularly notable achievement in 2024 has been the issuance of the new State Audit Standards, comprising 43 standards, ensuring alignment with practical requirements and international best practices.
