Effective cooperation between the State Audit Office of Viet Nam and the Hellenic Court of Audit

Deputy Auditor General Doan Anh Tho attended the meeting.

At the meeting, Vice Chairman of the National Assembly Nguyen Duc Hai expressed his honour and pleasure at participating in the working session and conveyed his sincere appreciation for the cordial reception extended by the President of the Hellenic Court of Audit and her colleagues to the Vietnamese delegation.

The Vice Chairman congratulated the Hellenic Court of Audit on its significant achievements in recent years, noting that these accomplishments have reaffirmed the Court’s important role in promoting transparency and accountability in public financial management at both national and international levels.

Reflecting on the long-standing friendship and cooperation between Viet Nam and Greece over the past 50 years since the establishment of diplomatic relations in 1975, Vice Chairman Nguyen Duc Hai noted that the two countries share many common values related to peace, cooperation and sustainable development, and have consistently supported one another at multilateral and international forums. The year 2025 marks the 50th anniversary of the establishment of diplomatic relations between the two countries – a significant milestone that opens new opportunities to deepen bilateral cooperation in a more substantive, practical and effective manner.

The Vice Chairman expressed his confidence that international cooperation in the field of auditing constitutes an area with strong potential for further development between the two countries in the coming period. “In this regard, the State Audit Office of Viet Nam (SAV) could cooperate with and learn from the Hellenic Court of Audit, particularly with respect to strengthening the legal status of SAV, drawing upon international standards and Greece’s practical experience”, Hai highlighted.

According to the Vice Chairman, in the context of Viet Nam’s continued positive socio-economic development, SAV has increasingly affirmed its important role in public financial management.

Given the significant potential for cooperation between the two countries and their respective supreme audit institutions, Hai expressed his belief that, in the near future, both sides would engage in more effective cooperative activities, exchanges and experience-sharing in areas of mutual strength and common global interest, such as the application of technology in auditing, pre-contract auditing, auditing for sustainable development, thematic audits, etc.

“In my capacity as Vice Chairman of the National Assembly, I commit to providing the utmost support, within my responsibilities, to ensure that cooperation proposals between the two institutions are implemented swiftly, effectively and in full compliance with the legal framework,” Vice Chairman Nguyen Duc Hai affirmed.

Speaking at the meeting, Deputy Auditor General Doan Anh Tho sincerely thanked the leadership of the Hellenic Court of Audit for the warm, cordial and respectful reception extended to the SAV delegation during its visit in November 2024, as well as for the substantive and valuable exchanges between the two sides on performance auditing; audits of the effectiveness of internal control systems of public entities; environmental audits related to climate change and forest protection; and environmental protection more broadly, including practical audit cases implemented in Greece.

“These exchanges have provided meaningful support for our research and the formulation of SAV’s annual audit plans. The visit left a profound impression on SAV, reflecting the hospitality, professionalism and high level of expertise of our colleagues at the Hellenic Court of Audit,” Deputy Auditor General Doan Anh Tho emphasised.

Introducing SAV, the Deputy Auditor General noted that SAV was established in 1994 and has been constitutionally recognised since 2013 as an institution established by the National Assembly, operating independently and in accordance with the law, pursuant to the Law on State Audit.

Currently, SAV has approximately 2,000 officials, civil servants and employees, and conducts financial, compliance and performance audits. Each year, it carries out more than 200 audit engagements, issues audit reports and proposes amendments to numerous legal documents. In addition, SAV provides opinions to the National Assembly on the state budget, major national projects, and undertakes oversight and audit of final accounts.

SAV is an active member of the International Organization of Supreme Audit Institutions (INTOSAI), the Asian Organization of Supreme Audit Institutions (ASOSAI), and the ASEAN Supreme Audit Institutions (ASEANSAI). It previously served as Chair of ASOSAI for the 2018–2021 term and currently holds various important roles at the international level. The SAV Development Strategy towards 2030 is built upon three pillars: legal framework, human resources, and technology.

Affirming that the long-standing friendly relations between Viet Nam and Greece constitute a solid foundation for strengthening cooperation between the two supreme audit institutions, Tho expressed his hope that, in the coming period, SAV and the Hellenic Court of Audit would further promote cooperation through: exchanges of high-level delegations and technical experts; organisation of joint seminars in areas of mutual strength; sharing of professional materials; and mutual support within international forums such as INTOSAI, ASOSAI and EUROSAI.

Ms Sotiria Ntouni, President of the Hellenic Court of Audit, expressed her pleasure in welcoming the delegation led by the Vice Chairman of the National Assembly to the Court’s headquarters, and highly appreciated the celebrations marking the 80th anniversary of the National Day of the Socialist Republic of Viet Nam as well as the 50th anniversary of the establishment of diplomatic relations between Greece and Viet Nam.

According to Ms Ntouni, the Hellenic Court of Audit is one of the oldest institutions in Greece. It serves as the Supreme Financial Court and the Supreme Audit Institution of the Hellenic Republic. Its judicial, audit and advisory powers are enshrined in the Greek Constitution.

The Hellenic Court of Audit conducts audits of public expenditure and the State’s financial statements, as well as those of local authorities and legal entities as prescribed by law. It may also audit private entities when they receive public funds.

The President of the Hellenic Court of Audit emphasised that the Court’s mission is to adjudicate disputes arising from the auditing of public accounts, while at the same time making a significant contribution to improving the quality and effectiveness of public financial management in Greece.

The Court’s key strategic objectives include: providing in-depth insights to the Hellenic Parliament to enable it to exercise its oversight function more effectively; improving financial management and accountability across government entities; contributing to the strengthening of control systems and financial responsibility; enhancing organisational governance through internal control systems; and strengthening audit capacity.

To achieve these objectives, the Hellenic Court of Audit focuses on areas of high audit interest, ensuring that audit activities generate increasing impact while making optimal use of available resources.

Expressing strong agreement with the proposals put forward by SAV, the President of the Hellenic Court of Audit noted that the three occasions on which delegations from Viet Nam have visited Greece, including two visits involving Sav, stand as compelling evidence of the close cooperative relationship between the two countries in general and between the two supreme audit institutions in particular.