The State Audit Office of Viet Nam and the Auditor-General of South Africa (AGSA) exchanged professional experience in auditing The State Audit Office of Viet Nam (SAV) delegation led by Member of the Party Central Committee, Auditor General Ngo Van Tuan had a working session with AGSA of Western Cape - the legislative capital on April 21st, 2023 during their visit to South Africa from April 16th to 23rd, 2023The meeeting with SAV delegation was attended by Ms. Sangeeta Kallen - Business Leader, Mr. Ashley Olkers - Deputy Business Leader, Mr. Thomas Mamagwe - Deputy Business Leader and other senior auditors from AGSA of Western Cape   During the meeting, both parties exchanged insight on SAI’s activities at local level as well as the audit process and shared experience related to ensuring that local public budgets are properly accounted according to relevant standards while discussing measures to protect public resources from embezzlement or misuse.   Business Leader Sangeeta Kallen, on behalf of AGSA of Western Cape, shared valuable lessons learned related to planning and auditing local financial statements, as well as experiences in applying information technology towards audit activities. The audit reports of AGSA of Western Cape adhere to extremely high standards which ensure audit quality, professionalism and ethics. In addition, AGSA of Western Cape has strengths in applying information technology with modern applications and software. Business leader Sangeeta Kallen expressed her pleasure in learning from Vietnamese colleagues' experience, particularly the approach to audit efficiency and effectiveness, monitoring of the implementation of audit recommendations, preparation of audit reports, quality management procedures and SAV’s focus on accountability. “We are highly interested in sanctions on financial irregularities during the audit process, particularly in holding officials accountable when such irregularities occur.” said Sangeeta Kallen.   Mr. Nguyen Ba Dzung, Director General of SAV's International Cooperation Department presented a souvenir to Ms. Sangeeta Kallen, Business Leader of AGSA of Western Cape As part of the visit to South Africa, the delegation also held a working session with AGSA in Pretoria - the administrative capital. Both parties shared valuable lessons learned on managing and controlling audit quality and developing of state auditors’ expertise. SAV also shared experience in dealing with financial irregularities during the audit process. During the meeting, Mr. Solly Segoa - Chief Risk Officer of AGSA presented their audit quality management system; the implementation of quality management system and audit quality supervision at the AGSA; achievements made and challenges faced during the process of implementing the audit quality management system.   SAV highly appreciates the lessons learned from AGSA on quality control and management activities, particularly emphasizing that coordination is the key factor in determining success of the quality management system as this process requires the synergy among multiple departments and units within a SAI. Furthermore, regular accountability meetings along with project management and control models also contribute significantly to audit quality management and control system.   SAV and AGSA exchanged audit experience in Pretoria   Mr. Vu Ngoc Tuan - Director General of the General Affairs shared SAV's experience in proposing sanctions on financial irregularities during the audit process. Between 2018-2022, SAV has developed and issued 1,352 audit reports, while recomending financial handlings that could increase state budget revenue and reduce expenditures by VND 148,935 billion. On average annually, around 75% of the proposed recommendations for financial handlings were implemented. Additionlly, over the last five years alone, an everage of more than 200 documents per year have been reviewed with proposal made regarding amendment, supplement, replacement, and cancellation to ensure compliance with state regulation. SAV has also transfered 23 cases in which criminal signs was detected through audit activities to investigating/police agencies; while providing 1,228 audit files, audit reports and related documents to competent authorities for further investigation, inspection and supervision.   Both parties highly appreciated the results of the meeting and expressed their satisfaction in learning from each other's experience to apply towards professional work./.