Preventing corruption and negativity within the Office: Enhancing the prestige and credibility of the SAV

Early actions by the SAV

According to Chief Inspector of the SAV Luu Truong Khang, in order to effectively implement anti-corruption measures, the SAV took proactive steps at an early stage to enhance internal integrity. In 2013, the SAV issued a decision to establish its Inspectorate Department, tasked with conducting administrative inspections within audit activities and ensuring compliance with legal regulations and internal policies. This initiative has significantly reinforced anti-corruption efforts across the organisation.

Numerous directives and regulations have been issued to uphold professional ethics and prevent bureaucratic harassment, including the Code of Ethics – SAS 30, the Internal Monitoring and Supervision Programme for Anti-Corruption, Directive No. 1346/CT-KTNN (dated October 28, 2022) on Strengthening Discipline, Administrative Order, and Professional Ethics, and the Anti-Corruption Plans for 2023 and 2024.

Upon assuming office, on 28/10/2022, Auditor General Ngo Van Tuan issued Directive No. 1346/CT-KTNN, titled “Strengthening discipline, administrative order, and professional ethics; resolutely fighting against corruption and negativity in public services”. The directive called for stricter leadership, governance, and enforcement of administrative discipline in audit activities. It also emphasized intensified inspections and oversight of compliance with professional codes of conduct and ethical standards among auditors, officials, and staff.
Several strong measures were introduced, such as prohibiting individuals who have violated professional ethics from participating in audit teams, tightening control over audit scope and limits, and strictly sanctioning cases of unauthorised audits beyond assigned mandates.

Following the Politburo’s issuance of Regulation No. 131-QD/TW on 27/10/2023, which strengthens power control and anti-corruption measures in inspection, supervision, disciplinary enforcement, and auditing activities, the SAV promptly aligned its internal anti-corruption framework with this regulation
 

"In 2022 alone, the SAV reviewed 75 regulatory documents related to audit procedures to prevent corruption and negativity. It also reinforced discipline and accountability, emphasized the role of the Heads, intensified oversight mechanisms, strengthened the role of the Inspectorate Department, and strictly dealt with any signs of corruption, negativity, etc." - Auditor General Ngo Van Tuan

The SAV remains committed to fostering professional ethics, cultural awareness, appropriate conduct, accountability, and a strong sense of professional integrity among its auditors. It aims to build a workforce that is “well-versed in the law, highly skilled in professional expertise, and driven by ethical principles.” Continuous training and professional development are key priorities, ensuring auditors maintain high standards of competency and integrity.

At the same time, the SAV is strengthening quality control mechanisms in auditing, inspection, and supervision at all managerial levels. This ensures higher accountability in audit operations, tighter control over power, and stronger measures to combat corruption, negativity, and wastefulness within the organisation.

A particular focus is placed on ensuring the completeness and appropriateness of audit evidence, identifying inconsistencies in audit findings, and ensuring that all audit conclusions and recommendations are supported by clear, legally compliant evidence.

Innovating every aspect of audit activities

At the 7th Session of the 15th National Assembly, in response to inquiries from National Assembly deputies, Auditor General Ngo Van Tuan reaffirmed that as an oversight tool of the Party and the State in monitoring the management and utilisation of public finance and
assets, preventing and combating corruption and negativity within the SAV remains a top priority.

To ensure transparency and openness in its organisation and operations, the Auditor General has closely directed and decisively implemented reforms across all phases of audit activities. These reforms are executed through a strictly regulated process, covering annual audit planning, audit execution, and the issuance of audit reports.

Recognising that personnel management is the “key of all keys”, the SAV has actively implemented the Politburo’s regulations on power control and anti-corruption measures in inspection and audit activities. In recent years, the SAV has continuously rotated and reassigned personnel within its agencies and units.

According to the Auditor General, regional audit offices must rotate their auditors and leaders every 2-3 years to oversee audits in different localities and regions, thereby minimising personal affiliations and undue influence. The SAV has also focused on rotating personnel between the headquarters and regional offices, across different locations, and among different audit fields. "We hope that such measures will effectively minimise corruption and wrongdoing within our organisation," stated Auditor General Ngo Van Tuan during his response to the National Assembly.

The SAV has also strengthened inspections and the resolution of complaints and denunciations, thereby reinforcing integrity education and enhancing the awareness and responsibility of public officials and state auditors (SAV auditors). These measures aim to improve audit quality and effectiveness, while promptly identifying and addressing irregularities uncovered through inspections and reviews.

To further its role in power control and anti-corruption efforts in the new context, the Auditor General emphasised that the SAV remains committed to strictly implementing Party, State, and institutional regulations on discipline, administrative order, and professional ethics. At the same time, it continues to enhance audit quality and efficiency, apply information technology in audit activities, and promote transparency and accountability through public disclosure of audit results.

Additionally, the SAV is focused on building a workforce that meets both quantitative and qualitative demands, ensuring that its personnel possess strong political will, professional integrity, and expert proficiency.

A key priority is the continued strengthening of internal anti-corruption measures through enhanced inspections and oversight at all levels. The SAV is determined to strictly enforce disciplinary actions against violations, including breaches of audit regulations, professional ethics, and legal provisions. These measures ensure that audit activities are conducted with discipline, structure, quality, and efficiency, thereby maintaining the trust of the Party, the State, and the public in the SAV.
 

Between 2015 and 2020, the SAV rotated and reassigned 287 civil servants and public employees across its affiliated units and changed the work positions of 210 personnel within individual units. Between 2015 and 2020, the SAV rotated and reassigned 287 civil servants and public employees across its affiliated units and changed the work positions of 210 personnel within individual units. In 2024 alone, the SAV reassigned and appointed 44 senior officials at the department level, including 18 directors-general or equivalent; 87 mid-level officials and managers at the divisional level; 19 civil servants without managerial positions; 111 personnel underwent internal job position changes within SAV units.