Steadfast in the goals of "Safety – Prestige" to affirm the quality, effectiveness, and efficiency of audit activities

On the occasion of the Lunar New Year, Auditor General Ngo Van Tuan shared with Audit Newspaper his insights on the key tasks and solutions for achieving the 2025 objectives, as well as ensuring the successful organisation of the SAV’s the 8th Party Congress for the 2025-2030 term.

Mr. Auditor General, given the new opportunities and prospects for the nation, what key audit areas will the SAV focus on in 2025 to meet the increasingly high expectations of the Party, the State, and the people?

In 2025, the SAV will remain firmly aligned with the directives of the Party and the State, as well as the SAV Development Strategy towards 2030. It will rigorously implement the provisions of the Law on State Audit, resolutions of the National Assembly and the National Assembly Standing Committee related to audit activities. Staying true to the motto "Safety – Prestige," the SAV is committed to executing its 2025 Audit Plan with a focus on practicality and effectiveness, enhancing the enforcement of audit conclusions and recommendations to strengthen discipline in the management and utilisation of public finance and assets, prevent corruption, wastefulness, and negativity, and contribute to the nation’s construction and development.

In pursuit of improved audit quality, in 2025, the SAV will actively leverage information technology, accelerate administrative reforms, and enhance the enforcement of audit recommendations. Furthermore, it will strengthen international cooperation and integration, raising the profile and influence of the SAV both regionally and globally. Strict discipline in public service execution will be maintained to ensure the effectiveness and efficiency of audit operations.

The 2025 Audit Plan, signed and issued on 11 December 2024, prioritises audits of the budget settlement reports of ministries, sectors, and localities; the SAV-wide thematic audits to support the oversight functions of the National Assembly, the National Assembly Standing Committee, and the executive management of the Government, ministries, and local authorities; audits of key national projects and high-profile issues of public concern, as well as those raised by the National Assembly deputies and voters nationwide. The SAV will also conduct comprehensive audits to provide in-depth and broad evaluations of financial management and governance at all levels, assessing the impacts of government policies, particularly those with wide-ranging effects on the economy and society, to identify shortcomings and propose improvements to prevent losses and inefficiencies.

A critical focus will be placed on auditing corruption and waste prevention efforts, as this remains a core mission of the SAV. The SAV will assess regulatory shortcomings that hinder economic development, such as: Inadequate financial and asset management mechanisms, outdated economic and technical norms that no longer align with the country’s current development. Based on these findings, recommendations will be made to the Party and the State to refine policies, enhance the efficiency of public resource management, and prevent losses and waste stemming from systemic loopholes. Additionally, the SAV will continue improving its assessments of state budget estimates, the central budget allocation plan, and investment proposals for major national projects to ensure wastefulness prevention from the initial budgeting and approval stages, etc.

Mr. Auditor General, beyond improving audit quality, what additional measures will the SAV implement to enhance its effectiveness and efficiency?

To increase the impact of audit recommendations, the SAV will actively monitor and review the implementation of its conclusions, particularly those related to policy and regulatory reforms. It will work closely with relevant authorities to address challenges in executing audit recommendations. Furthermore, the SAV will reinforce transparency by publicly disclosing audit results, lists of organisations and individuals who fail to implement or fully comply with audit conclusions and recommendations; timely providing audit reports to competent agencies for inspection, oversight, and investigation.

Another critical measure is the continuous improvement of the legal framework governing the SAV. Key priorities in 2025 include drafting new legal and regulatory documents to institutionalise the Party and State’s latest policies while ensuring alignment with the evolving audit landscape; reviewing and revising guidelines to align with the newly issued State Audit Standards.

In response to the Party’s directive on streamlining the political system, the SAV will restructure its organisational apparatus, refining the functions and responsibilities of its subordinate units to ensure a leaner, more professional, and highly efficient operation.

At the same time, SAV will continue to strengthen and improve the quality of its human resources; innovate training, capacity building activities, and evaluation of officials, civil servants, and public employees; and enhance its infrastructure, particularly in information technology (IT). It will effectively implement digital transformation in audit activities, expand the use of audit-support software across various sectors, and adopt management and audit control software to booster audit efficiency and quality.

According to the Auditor General, as the objectives set for the coming year are always higher than those of the previous year, does the SAV’s leadership believe that the internal strength of the Office is sufficient to meet these requirements?

To successfully achieve the 2025 audit objectives, the SAV leadership has directed all units to strengthen internal controls, power oversight, and integrity measures within the audit process. Ethical conduct and professional responsibility, thus, remain top priorities, and efforts will be intensified to cultivate a strong sense of duty and professional pride among state auditors.

All SAV units must closely follow work plans and directives from the Party Committee, the Party Affairs Committee, and the Auditor General to ensure systematic, high-quality, and effective implementation, enhance survey and data collection processes for audit planning; assign the most qualified personnel to audit delegations with a "quality-first" mindset.

The SAV will focus on enhancing the quality of appraisal at all levels for audit plans and audit reports; emphasising the collection of audit evidence; strengthening direction and coordination during audit executioin, especially in sector-wide thematic audits; and ensuring that recommendations are accurate, relevant, and well-founded in accordance with legal provisions. Throughout the audit process, greater emphasis will be placed on cooperation and listening to the explanations provided by audited entities to ensure that conclusions and recommendations are supported by comprehensive evidence.

Notably, the SAV will focus on effectively implementing inspection, supervision, and control plans; strictly managing audit delegations, audit groups, and auditors to promptly prevent violations; and holding the heads of audit delegations and audit groups, and chief auditors accountable for guiding and overseeing auditors' professional ethics. Strict disciplinary measures will be applied to individuals who violate regulations, as well as to heads of audit delegations and audit groups, deputy heads of audit delegations and chief auditors, deputy team leaders, and audit group leaders if misconduct occurs under their management. Appropriate measures will also be taken, in full compliance with legal provisions, against audit teams that issue conclusions and recommendations lacking a solid legal basis or sufficient evidence.

At the same time, to foster innovation and excellence, the SAV leadership will recognise and reward outstanding audit delegations and auditors who demonstrate exceptional performance. A culture of creativity, professionalism, and commitment will be encouraged throughout the organisation.

Despite the increasing demands and challenges, I firmly believe that, with a well-defined strategy and practical solutions, the SAV will successfully implement its 2025 Audit Plan with high quality and effectiveness. The entire Office will work resolutely to fulfil its mission, contributing to the success of the 8th SAV Party Congress for the 2025-2030 term and reaffirming the SAV’s critical role in national governance and development.

Thank you, Mr. Auditor General!