In 2022, the State Audit Office of Viet Nam proposed to handle nearly 56 trillions of VND in financial misconducts; and to cancel, amend, supplement and promulgate 243 inappropriate legal documents

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In the afternoon of December 29, 2022, at the Headquarters of the State Audit Office of Vietnam (SAV) - 116 Nguyen Chanh, Hanoi, under the chairmanship of the member of the Central Party Executive Committee, Secretary of the Party Personnel Committee, the State Auditor General Mr. Ngo Van Tuan, the SAV held a conference to review the work of 2022 and implement the tasks of 2023. Member of the Party Central Committee, Vice Chairman of the National Assembly Mr. Nguyen Duc Hai attended and made a speech to direct the conference.

Delegates attending the conference

The conference was attended by delegates including Mr. Tran Van Ron - Member of the Party Central Committee, Standing Deputy Chairman of the Central Inspection Committee; Mr. Nguyen Duc Hien - Deputy Head of the Central Economic Commission; leaders of the Office of the National Assembly, the Finance and Budget Committee, the Economic Committee, the Judiciary Committee, the Law Committee, the National Assembly's Working Committee for Deputies; Leaders of central ministries and branches including Ministry of Planning and Investment, Ministry of Finance, State Bank of Vietnam, etc.
On the SAV’s side, the conference was attended by 04 Deputy State Auditor Generals Mr. Nguyen Tuan Anh, Mr. Dang The Vinh, Mrs. Ha Thi My Dzung, Mr. Doan Anh Tho; Former Deputy State Auditor General Mr. Vu Van Hoa; Leaders of the SAV’s units; representatives of collectives and individuals winning the 2022 emulation titles of the SAV.
The SAV comprehensively completed the work plan of 2022 with numerous outstanding results
In 2022, the SAV developed the Audit Plan containing 178 audit tasks. In addition to the task of auditing the final settlement reports of ministries, central agencies and localities to confirm the annual state budget settlement, the SAV’s 2022 Audit Plan chose to audit major topics associated with the management and administration of the state budget; carried out many audit topics with a wide range of public interest in order to comprehensively evaluate the implementation of the Party's guidelines, the State’s policies and laws thoroughly from the central to local levels, areas prone to negativity, corruption and wastefulness, important issues of the country that actively serve the activities of the National Assembly on legislative and supreme supervision.
The process of developing the Audit Plan of 2022 was carried out proactively, with close coordination and consultation with relevant agencies, ensuring legal compliance, transparency and publicity; complying with the criteria and principles of audit tasks assignment, thereby resolving the overlap and duplication between both SAV units and the inspection agency.
In addition to improving the quality of annual Audit Plan development, the SAV also focused on improving the quality of audit planning through strong application of information technology (IT) in surveying, collecting and analyzing information to assess risk, determine audit materiality, etc.
With a multitude of decisive and synchronized solutions in organizing, directing and operating audit activities, and great efforts and determination, along with the efforts of overcoming all difficulties of the SAV’s leaders team, officers and public employees, particularly the organization and implementation of thematic audit team on mobilizing, managing and using resources for the prevention and control of COVID-19 epidemic and supporting policies, the SAV completed the 2022 Audit Plan with many outstanding results and recommendations, making an important contribution to maintaining discipline, improving the effectiveness of management and use of public finance and public assets.

Vice Chairman of the National Assembly Mr. Nguyen Duc Hai making a speech at the conference

In 2022, the SAV reported to the National Assembly and the Standing Committee of the National Assembly the SAV’s opinions on investment policies for 5 important national projects, and reported opinions on the 2020 state budget implementation, the state budget estimate and the central budget allocation plan for 2023; gave opinions on the socio-economic recovery and development program under Resolution No. 43/2022/QH15 with many quality comments, which were recognized and highly appreciated by the National Assembly and the Standing Committee of the National Assembly.
In addition to the implementation of audit activities, the State Auditor General continued to direct the SAV’s units to strengthen the monitoring and handling of problems in the implementation of audit recommendations for their prompt resolution according to regulations. Acccoridng to the preliminary summary of results up to December 15, 2022, the SAV’s units made recommendations 47,529.2 billion VND, reaching 70.61%; with recommendations on mechanisms and policies, implementation of 25/198 documents; with recommendations of 24/95 reports on the review of collective and individual responsibilities.
In 2022, the SAV transferred 08 cases with signs of law violation detected through audit activities to the Investigation Police Agency to investigate, clarify and handle according to regulations; providing 830 audit files, audit reports and related documents to agencies of the National Assembly, Central Commission for Inspection, Investigating Agency of the Ministry of Public Security and other competent State agencies to serve the investigation, inspection and supervision process, including many cases under the Central Steering Committee for anti-corruption, negative monitoring and direction.

With one particular thematic audit “The mobilization, management and use of resources for COVID-19 prevention and control and support policies”, the SAV closely coordinated with the Government Inspectorate on an immediate manner. During the audit, the SAV promptly transferred the list of units and localities borrowing or buying test kits with abnormal signs to the Government Inspectorate for information and close attention when conducting thematic inspection at ministries, branches and localities.

During the audit, the SAV's leaders regularly directed and strengthened measures to prevent and combat corruption and negativity in audit activities, improve accountability and prevent corruption and negativity. In addition, as a member of the Central Steering Committee on anti-corruption, the SAV actively coordinated and participated with relevant agencies in the direction to amend, supplement and complete the provisions of the law on anti-corruption; direct and advise on the development and strict implementation of the Politburo's regulations on power control and anti-corruption in the management and use of public finance and public assets. The SAV completed the “Project on regulation of power control to prevent and combat corruption in audit activities”; coordinated with the Central Inspection Committee in formulating a draft of the Politburo's scheme and regulations on controlling power in inspection and audit activities; completed the thematic report “Controlling power, preventing and combating group interests, corruption and negativity in law-making work in the field of state audit activities” and submited the report to the Judiciary Committee of the National Assembly, etc.

Concerning the SAV’s internal activities, in order to tighten its discipline and rigidity, and to improve public service ethics, the State Auditor General issued Program No. 1134/CTr-KTNN dated October 12, 2022 on inspecting, supervising the prevention and combat of corruption and negativity within the SAV and Directive No. 1346/CT-KTNN dated October 28, 2022 on strengthening discipline and ethics; resolute fighting against corruption and negativity in public service performance. During the year, the SAV randomly selected 34 cases subject to declaration of 06 SAV’s units to conduct inspection of the declaration of assets and income according to regulations.
In 2022, as soon as the COVID-19 epidemic got under control, the SAV gradually resumed multilateral and bilateral cooperation activities in both in-person and online formats, and organized high-level visits between the SAV and State Audit Office of Lao PDR, bilateral visit and work with SAI Turkey, online conference at State Auditor General level with SAI Japan and so on.
In the application of ICT work, in 2022 the SAV continued to implement contents in accordance with the overall ICT development and architecture strategy of the SAV for the 2019-2025 period, vision to 2030 and the SAV development strategy to 2030 to ensure progress; actively implementing the "Construction of a large data platform and information management system of audited the SAV units” project; many ICT management documents have been issued. The SAV established the 2022 the SAV ICT application evaluation board to implement the evaluation of ICT application level at all units in the industry, etc. Particularly, in order to step by step transition from traditional auditing method to modern data-based auditing method, in 2022 the SAV has implemented a remote auditing pilot for Vietnam Post and Telecommunications Group; at the same time, organizing the evaluation of the results of the audit and proposing directions and conditions for applying ICT in remote auditing for the business auditing field to implement this auditing method in the future.    
2023 - the year in which the SAV place emphasis on “Quality and public service ethics”
In 2023, the SAV determined to reduce the audit frequency to focus on improving the quality of audits, minimize the impact on the activities of audited units, while still adhering to the SAV's 2030 Development Strategy and the supervision topics of the National Assembly and the Standing Committee of the National Assembly. Therefore, the 2023 Audit Plan is constructed with 129 tasks, reducing 49 tasks compared to the 2022 Audit Plan.    
The scene of the Conference
To effectively carry out its assigned tasks and responsibilities, the SAVhas determined its orientation for 2023 as "Strictly enforcing principles and regulations in executing duties, improving efficiency and effectiveness of SAV operations; completing the 2023 activity plan with a heightened sense of responsibility from leaders at all levels, promoting administrative reform and actively applying IT in audit activities; proactively preventing and combating corruption through audit activities; enhancing cooperation and international integration, improving the role and position of the SAV in the region and the world; making the most of the role of the Party and the State in using the SAV as a tool for checking and supervising the management, use of state financial and property resources." with the action principle of "Quality and Public Service Ethics".    
The SAV strives to fulfill its tasks and duties in 2023 with excellence, comprehensively, and continuously affirm its role and position within the state legal system, which is established by the National Assembly and operates independently and in accordance with the law.    
The SAV continues to effectively and qualitatively carry out activities according to the Implementation Plan of the SAV’s Development Strategy to 2030 (the period of 2021-2030) to ensure its progress.
The SAV will organizing audits accoridng to Audit Plan of 2023 to ensure progress, efficiency and quality in the spirit of comprehensive innovation, promotion of IT application in audit activities. Simultaneously, the SAV will continue to uphold public service ethics, behavior culture, responsibility and professional self-respect among its staff, auditors; effectively implement the quality control of audit, inspection and examination of each management level; actively coordinate with ministries, branches and localities to handle violations.
The SAV will continue to improve the legal basis fully and synchronously for the organization and operation of the SAV.
The SAV will review, arrange and consolidate personnel work on the basis of clearly defining functions, tasks and payroll structure of affiliated units, ensuring lean, professional, effective and efficient; implementing activities to upgrade the School of Auditing and Vocational Training into the Academy of Auditing to ensure progress.
The SAV will continue to strengthen and promote the important role of the SAV in the Asian Organization of Supreme Audit Institutions (ASOSAI) and the International Organization of Supreme Audit Institutions (INTOSAI), and simultaneously strengthen integration capacity through successfully fulfilling the role of the ASOSAI Governing Board’s member, a candidate for a member of the ASOSAI Audit Committee for the term 2024-2027; successfully organizing the ASOSAI 59th Governing Board Meeting in 2023; affirming the SAV’s leading role in the ASEAN Supreme Audit Institutions (ASEANSAI) and so on.
The SAV has also proposed a series of solutions to implement the 2023 tasks, in which the solution to improve the effectiveness of direction and administration is emphasized to promote of administrative reform, renovate methods and ways of organizing audit with a number of key solutions, as follows:

Develop a scientific and effective plan to organize the audits of 2023, integrate audit teams; ensure the reasonable and effective audit content at the units; the focal point to minimize the impact and influence of audit activities on the regular activities of the audited entities. In particular, inspection and auditing activities should not occur more than once a year on the same content for an agency, organization or enterprise in accordance with the spirit of Resolution No. 75/2022/QH15, etc. 
Continue to promote general audit in order to deeply and comprehensively assess the management and administration of each level and each unit, as well as focus on evaluating the State's mechanisms and policies, particularly the Government’s monetary policy, fiscal policy and policies that have a great influence on socio-economic life.

Continue to closely and effectively coordinate with ministries, branches, committees and local authorities in order to improve the efficiency and effectiveness of audit activities serving the People's Councils of provinces and central cities in implementation of tasks and power related to the management of public finances and public assets; strengthen the monitoring and compulsion of the implementation of audit conclusions and recommendations, etc.
Enhance the roles and responsibilities of audit quality control; inspection and examination of each level of management on the performance of official duties and tasks, the implementation of the code of conduct and code of professional ethics by officials, party members, civil servants, public employees in order to improve the quality of public service activities, control power and firmly fight against corruption and negativity in public service performance, etc.
Speaking at the conference, on behalf of the Leaders of the National Assembly, Standing Committee of the National Assembly, Vice Chairman of the National Assembly, Mr. Nguyen Duc Hai highly appreciated and praised the results and achievements that the SAV achieved in 2022. “With outstanding results in all aspects of work in 2022, the SAV has increasingly affirmed its position, worthy of the trust of the Party, the State and the People. The audit report has become an accurate and reliable source of information for National Assembly deputies and local People's Councils to analyze and evaluate the economic and social situation in policy formulation and in monitoring activities, practicing thrift against waste, strengthening people's confidence in the fight against corruption and negativity, etc.” emphasized the National Assembly Vice Chairman.

Regarding the tasks of 2023, the Vice Chairman of the National Assembly suggested that the Party Personnel Committee, the Party Committee of the ASV and all leaders, civil servants, public employees of the SAV continue to promote the sense of responsibility, solidarity, initiative, creativity, strict discipline to comprehensively complete the set-out work plan. He also suggested that the SAV continue to closely follow the guidelines of the Party and the State, the Resolution of the National Assembly, the strategy of developing the SAV to perform the tasks of 2023 to ensure progress, quality and anti-corruption, practice thrift, and fight against wastefulness effectively; actively participate in opinions on highly important laws such as the Land Law (amended), Laws related to price management, auctions, bidding, public procurement, problems with the BOT mechanism, etc. He recommended that the SAV make proposals to improve regulations on public procurement, bidding, land management, capital market management, securities, corporate bonds, equitization and divestment of state-owned enterprises which are currently having many inadequacies, limitations, obstacles in implementation and loopholes causing loss, waste, profiteering, etc. 
Mr. Nguyen Duc Hai recommended that the SAV continue to innovate the audit method from the audit plan to the implementation of audit activities to improve the quality and efficiency of audit activities and audit recommendations; integrate reasonable and effective audit teams and contents in units and focal points to minimize the impact and influence of audit activities on regular operations of the audited units; focus on improving the quality of auditing and certifying settlement reports to serve the People's Council and the National Assembly approving the state budget settlement; simultaneously, closely follow the supervision plan and outline, prioritize the early deployment of audit teams related to supervised topics of the National Assembly, Standing Committee of the National Assembly, programs and projects of national importance with investment capital coming from huge amounts of various sources.

He also made the recommendation on the following points:
-The SAV should promote the application of IT, perfect the audit planning method, effectively implement the audit approach based on risk assessment and determination of materiality in each area; summarize and evaluate the application of IT in performing remote audits applied to the field of enterprise auditing to implement this audit method in the coming time.
- The SAV ought to review, amend, supplement or issue new legal documents, relevant management documents in accordance with the Law amending and supplementing the Law on SAV, ensuring a complete and synchronous legal basis which is effective for the SAV’s operation; amend and supplement the SAV’s Standard System, audit procedures and guidelines to meet operational practice and management requirements.
- The SAV’s Leadership should direct the construction and training of a contingent of civil servants and auditors with strong political will, clear professional ethics, good professional capacity, fairness, integrity, and a sense of responsibility at work, high combatability; uphold the responsibility of party members, leaders, etc.
- The SAV ought to strengthen external expertise, auditing knowledge and experience, particularly in new audit areas such as digital economy, climate change, cross-border e-transactions, audit of economic stimulus packages, etc.
- The SAV should effectively implement bilateral and multilateral cooperation activities in offline and online formats, enhancing the position and image of the SAV in particular and Viet Nam in general in the international aspect, etc.
The State Auditor General Mr. Ngo Van Tuan making a speech at the Conference

On behalf of the SAV, the State Auditor General Mr. Ngo Van Tuan delivered his special thanks to the Vice Chairman of the National Assembly's guiding comments at the conference; giving the gratitude for the close attention and direction of the Party and State’s leaders, the close coordination of the ministries, branches with the SAV over the past time. The State Auditor General pledged that the SAV's leadership team would receive the valuable opinions of the Vice Chairman of the National Assembly to develop work programs and tasks and concretize in the action plan to overcome the problem, existing difficulties and provide solutions to complete the tasks set out in 2023.
“Reducing quantity, reducing overlap, increasing quality and tightening discipline are the SAV's motto of 2023” – the State Auditor General emphasized. The State Auditor General requested each individual and each unit, particularly the heads of the units, to focus on developing detailed plans for each task in order to allocate resources clearly and effectively; strengthen inspection and supervision in operations; tighten discipline, public service discipline, prevent corruption in audit activities; innovate training methods and contents to improve the quality of professional training, focus on new and difficult fields such as environmental audit, IT audit and continue to improve the level of IT and informatics for the team of State Auditors; improve the quality and effectiveness of political education and ideological leadership in the new situation, etc./.


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