Enhancing the audit quality, effectiveness, and efficiency
(sav.gov.vn) - The State Audit Office of Viet Nam (SAV) has consistently recognised that improving the quality and value of audits plays a crucial role in increasing transparency and sustainability in national financial management. It also contributes significantly to the fight against corruption, wastefulness, and negativity in the management and use of public finance and assets. In 2025, the SAV will proactively implement a series of professional measures to achieve the goal of “Quality, more quality, and even more quality.”
116 audit assignments conducted in 2025
Maintaining the principle of “streamlined yet high qualified,” the SAV has set the following objectives for 2025 “effectively implementing the Development Strategy of the SAV by 2030, striving to achieve outstanding accomplishments in celebration of the 14th National Congress of the Party; strengthening discipline and accountability in public service execution, improving the quality of audit activities under the motto "Safety – Credibility", especially by effectively fulfilling the task of submitting opinions on the state budget estimates for the National Assembly’s consideration and decision thereon and on allocating the central budget, investment policies for national target programs and key national projects, and approval on the finalisation of the state budget; enhancing the effectiveness of audit conclusions and recommendations; continuing to uphold its role as an critical tool of the Party and the State in overseeing the management and utilisation of public finance and assets, as well as in preventing and combating corruption, wastefulness, and negativity”.
The SAV’s 2025 audit plan includes 116 assignments, a reduction of five compared to 2024. Apart from strengthening the audit of budget settlements of ministries, central agencies, and local authorities, as well as performance and thematic audits in line with the 2030 SAV’s Development Strategy, the 2025 plan also prioritises high-impact audit topics related to state budget management and broad-scope thematic audits of national interest. These audits aim to provide in-depth and comprehensive evaluations of the implementation of the Party’s policies, government’s policies and legal regulations. The findings will actively support the National Assembly’s legislative, oversight, and decision-making functions on key national issues.
Focusing resources on thematic audits for oversight purposes
To ensure high-quality, effective audits that contribute to the course of anti-corruption, anti-wastefulness, and prevention of negativity, the General Affairs Department has outlined key priorities for 2025:
Head of the affiliated units and audit delegations must strictly adhere to the SAV’s guidance on key objectives and priorities for 2025 when developing and implementing audit plans. In which resources should be concentrated on thematic audits aligned with the oversight programmes of the National Assembly and its Standing Committee. Particular attention must be given to areas which are highly exposed to risks of corruption, wastefulness, negativity such as public investment projects, land management and usage, state-owned property auctions, natural resources and mineral exploitation. These audits aim to identify negativity, waste and negativity, determine accountability, and recommend strict actions against those responsible. The SAV also prioritises improving the quality of its reports on state budget estimates, central budget allocation, and national-level investment projects, recognising these as essential and urgent tasks.
In addition, the SAV will allocate adequate time and personnel for comprehensive audits, ensuring a thorough evaluation of financial management practices across all levels and entities. These audits will assess the effectiveness of existing policies, detect potential loopholes that could lead to financial losses, and propose timely policy adjustments. This continuous and systematic audit process plays a vital role in refining financial and asset management policies, preventing systemic inefficiencies and wastefulness.
The SAV will also reinforce its anti-corruption, anti-wastefulnes and negativity prevention efforts, proactively sharing key audit findings and financial data with the National Assembly, Standing Committee, and Government authorities to support their oversight and decision-making processes; enhancing coordination with ministries, central agencies, local governments, and audit-related entities to ensure effective auditing; promptly referring audit findings to investigative and inspection agencies when legal violations are detected. These measures will further solidify the SAV’s role in the nationwide anti-corruption, anti-wastefulness and negativity prevention campaign, providing realiable sources of information for the fight against corruption, wastefulness, and negativity which is being rigorously and resolutely implemented by the Party and the State—with no exceptions and no safe zones.
Accelerating the development of an audit database in a digital environment
In addition, the SAV must innovate its audit organisation, refine professional techniques and methodologies, and update audit guidelines in alignment with its newly issued Audit Standards. It is essential to accelerate data development and the establishment of an integrated audit database, facilitating data sharing and utilisation. The SAV will gradually transition from traditional auditing to digital auditing, leveraging big data platforms with the support of information technology. The rapid adoption of advanced and modern technologies will significantly enhance the quality and effectiveness of audits.
Alongside this, the SAV will continue to strengthen the roles and responsibilities of Heads of affiliated units, of audit delegations, and auditors in executing their duties. This includes strict adherence to professional ethics standards, the Code of Conduct for State Auditors, and Decision No. 131-QĐ/TW dated October 27, 2023 by the Politburo, which focuses on power control and anti-corruption in inspection, supervision, disciplinary enforcement of the Party, and the inspecting and auditing activities. The SAV will also enhance inspection and audit quality control, ensuring strict actions against violations, including non-compliance with professional ethics and audit procedures; failure to adhere to the operation regulations of audit delegations; issuance of conclusions and recommendations without sufficient legal basis or supporting evidence; deliberate omission of violations and shortcomings identified during audits; any form of corruption, misconduct, or abuse of power. Strict disciplinary measures will reinforce the credibility of the SAV in particular and contribute to enhancing the reputation of state institutions in general.
Moreover, the SAV will expand and diversify the public disclosure of audit results and the implementation status of audit recommendations. This transparency will generate public scrutiny and accountability pressure on management agencies, reinforcing responsibility in financial oversight. By doing so, the SAV aims to improve the efficiency and effectiveness of public resource management, minimising waste and losses.
Maintaining the principle of “streamlined yet high qualified,” the SAV has set the following objectives for 2025 “effectively implementing the Development Strategy of the SAV by 2030, striving to achieve outstanding accomplishments in celebration of the 14th National Congress of the Party; strengthening discipline and accountability in public service execution, improving the quality of audit activities under the motto "Safety – Credibility", especially by effectively fulfilling the task of submitting opinions on the state budget estimates for the National Assembly’s consideration and decision thereon and on allocating the central budget, investment policies for national target programs and key national projects, and approval on the finalisation of the state budget; enhancing the effectiveness of audit conclusions and recommendations; continuing to uphold its role as an critical tool of the Party and the State in overseeing the management and utilisation of public finance and assets, as well as in preventing and combating corruption, wastefulness, and negativity”.
The SAV’s 2025 audit plan includes 116 assignments, a reduction of five compared to 2024. Apart from strengthening the audit of budget settlements of ministries, central agencies, and local authorities, as well as performance and thematic audits in line with the 2030 SAV’s Development Strategy, the 2025 plan also prioritises high-impact audit topics related to state budget management and broad-scope thematic audits of national interest. These audits aim to provide in-depth and comprehensive evaluations of the implementation of the Party’s policies, government’s policies and legal regulations. The findings will actively support the National Assembly’s legislative, oversight, and decision-making functions on key national issues.
Focusing resources on thematic audits for oversight purposes
To ensure high-quality, effective audits that contribute to the course of anti-corruption, anti-wastefulness, and prevention of negativity, the General Affairs Department has outlined key priorities for 2025:
Head of the affiliated units and audit delegations must strictly adhere to the SAV’s guidance on key objectives and priorities for 2025 when developing and implementing audit plans. In which resources should be concentrated on thematic audits aligned with the oversight programmes of the National Assembly and its Standing Committee. Particular attention must be given to areas which are highly exposed to risks of corruption, wastefulness, negativity such as public investment projects, land management and usage, state-owned property auctions, natural resources and mineral exploitation. These audits aim to identify negativity, waste and negativity, determine accountability, and recommend strict actions against those responsible. The SAV also prioritises improving the quality of its reports on state budget estimates, central budget allocation, and national-level investment projects, recognising these as essential and urgent tasks.
In addition, the SAV will allocate adequate time and personnel for comprehensive audits, ensuring a thorough evaluation of financial management practices across all levels and entities. These audits will assess the effectiveness of existing policies, detect potential loopholes that could lead to financial losses, and propose timely policy adjustments. This continuous and systematic audit process plays a vital role in refining financial and asset management policies, preventing systemic inefficiencies and wastefulness.
The SAV will also reinforce its anti-corruption, anti-wastefulnes and negativity prevention efforts, proactively sharing key audit findings and financial data with the National Assembly, Standing Committee, and Government authorities to support their oversight and decision-making processes; enhancing coordination with ministries, central agencies, local governments, and audit-related entities to ensure effective auditing; promptly referring audit findings to investigative and inspection agencies when legal violations are detected. These measures will further solidify the SAV’s role in the nationwide anti-corruption, anti-wastefulness and negativity prevention campaign, providing realiable sources of information for the fight against corruption, wastefulness, and negativity which is being rigorously and resolutely implemented by the Party and the State—with no exceptions and no safe zones.
Accelerating the development of an audit database in a digital environment
In addition, the SAV must innovate its audit organisation, refine professional techniques and methodologies, and update audit guidelines in alignment with its newly issued Audit Standards. It is essential to accelerate data development and the establishment of an integrated audit database, facilitating data sharing and utilisation. The SAV will gradually transition from traditional auditing to digital auditing, leveraging big data platforms with the support of information technology. The rapid adoption of advanced and modern technologies will significantly enhance the quality and effectiveness of audits.
Alongside this, the SAV will continue to strengthen the roles and responsibilities of Heads of affiliated units, of audit delegations, and auditors in executing their duties. This includes strict adherence to professional ethics standards, the Code of Conduct for State Auditors, and Decision No. 131-QĐ/TW dated October 27, 2023 by the Politburo, which focuses on power control and anti-corruption in inspection, supervision, disciplinary enforcement of the Party, and the inspecting and auditing activities. The SAV will also enhance inspection and audit quality control, ensuring strict actions against violations, including non-compliance with professional ethics and audit procedures; failure to adhere to the operation regulations of audit delegations; issuance of conclusions and recommendations without sufficient legal basis or supporting evidence; deliberate omission of violations and shortcomings identified during audits; any form of corruption, misconduct, or abuse of power. Strict disciplinary measures will reinforce the credibility of the SAV in particular and contribute to enhancing the reputation of state institutions in general.
Moreover, the SAV will expand and diversify the public disclosure of audit results and the implementation status of audit recommendations. This transparency will generate public scrutiny and accountability pressure on management agencies, reinforcing responsibility in financial oversight. By doing so, the SAV aims to improve the efficiency and effectiveness of public resource management, minimising waste and losses.
