The 10th Tripartite Meeting of the Head of Supreme Audit Institutions Cambodia – Laos – Viet Nam, co-chaired by Auditor General of National Audit Authority of Cambodia Som Kim Suor, President of State Audit Organization of Laos Viengthavisone Thephachanh and Auditor General of State Audit Office of Viet Nam Ngo Van Tuan, was held on August 29, 2023 in Da Nang, Viet Nam.
Auditor General of National Audit Authority of Cambodia, President of State Audit Organization of Laos and Auditor General of State Audit Office of Viet Nam co-chaired the Meeting.
As agreed at the 9th Tripartite Meeting in 2021, the 10th Tripartite Meeting this year hosted by SAI Viet Nam focused on the theme “Follow-up on audit recommendations”.
Auditor General of National Audit Authority of Cambodia Som Kim Suor delivered remarks at the Meeting.
Auditor General of Viet Nam Ngo Van Tuan emphasized that Cambodia, Laos, and Viet Nam are close neighbors with long historical relationships. The three SAIs have had numerous meaningful activities on multilateral cooperation, particularly within the framework of INTOSAI, ASOSAI, ASEANSAI and successfully organized 09 Tripartite Meetings of the Heads of Supreme Audit Institutions Cambodia – Laos – Viet Nam (from 2009-2021).
Regarding the theme of the 10th Tripartite Meeting, Auditor General of Viet Nam highlighted that monitoring the implementation of audit recommendations in audit activities is an essential and significant stage, which measured the effectiveness, efficiency and tangible impact of an audit. The rate and efficiency of implementing audit conclusions and recommendations determine the value and expected impact of each Supreme Audit Institution (SAI) on the economy and social well-being of the country.
President of State Audit Organization of Laos Viengthavisone Thephachanh delivered remarks at the Meeting.
Auditor General of National Audit Authority of Cambodia Som Kim Suor emphasized that the 10th Tripartite Meeting proved the stance and goodwill of the three SAIs in continuing to strengthen cooperation, exchange experiences among the three parties. SAI Cambodia founded the chosen theme of the Meeting, which acts as a bridge reflecting the needs of SAIs to be suitable in showcasing the crucial role of SAI in ensuring sustainability and operational efficiency, particularly the ability in supporting the Government.
President of State Audit Organization of Laos Viengthavisone Thephachanh further shared the significance of this Meeting, highlighting its valuable nature as an opportunity for delegations of the three SAIs to exchange and share information, experiences while strengthening solidarity, mutual understanding and facilitating agreement on promoting future cooperation in enhancing the quality and efficiency of audit activities.
The delegation of SAI Viet Nam at the Meeting.
During the Meeting, delegates focused on exchanging, presenting reports and evaluating the status of state budget revenue audit of the three SAIs since the 9th Tripartite Meeting in 2021 to present. Besides, delegates discussed and proposed cooperation orientation till the 11th Tripartite Meeting, as well as proposed topics for the 11th Tripartite Meeting in 2025 in Cambodia.
The delegation of SAI Cambodia at the Meeting.
The symposium "Auditing in the new normal" was organized as part of the Meeting, focused on exchanging and discussing the implementation, challenges, outcomes and solutions in the coming time to conduct audits in the new normal circustances. The shared objective of the three parties was to improve audit quality, effectively contributing to serving the country and the citizens. Given the unpredictable economic, political and social conditions, the three SAIs acknowledged the heightened significance of integrating information technology in all activities, specifically in audit activity.
The delegation of SAI Laos at the Meeting.
During the Meeting, participants had the opportunity to attend three presentations delivered by representatives of the three SAIs on "Follow-up on audit recommendations" and discussed the legal framework, international practices; best practice and lessons learned from each country; challenges faced by SAIs and solutions to improve the quality of monitoring the implementation of audit recommendations.
At the closing session, Auditor General of Viet Nam Ngo Van Tuan evaluated that the Meeting had successfully concluded and completed its agenda with a sense of urgency, seriousness and open discussion.
The Head of SAIs of Cambodia – Laos – Viet Nam.
Even though the three SAIs of Cambodia - Laos - Viet Nam are relatively young institutions, there are still great expectations from the people, the Government and the National Assembly on supreme audit institutions for improving the management and use of public finance and assets.
In this context, as part of their collective endeavor to enhance qualifications and strengthen the legal framework, the cooperation and sharing of lessons and valuable experiences will assist the three SAIs in asserting their roles in order to meet the expectations of the people and gradually catch up with the qualifications and standards of supreme audit institutions worldwide.
Photo session of the delegates.
Auditor General of Viet Nam Ngo Van Tuan expressed his deep appreciation to esteemed SAIs and colleagues for their active preparation and participation in the Meeting’s discussions. “I hope that the experiences and lessons shared at the Meeting will be summarized and applied by each SAI into practice, contributing to improving the quality, role and position of each national Supreme Audit Institution” – Mr. Tuan emphasized./.