At the meeting, the Deputy Auditor-General of Viet Nam expressed sincere gratitude for the warm and cordial reception extended by the Accounts Chamber of the Russian Federation to the State Audit Office of Viet Nam (SAV) delegation.
Providing information about the SAV, Tho highlighted that the SAV was established on July 11, 1994, under Government Decree No. 70/CP dated July 11, 1994. In 2005, the promulgation of the State Audit Law marked a new era of development for the SAV, elevating its status from a government agency to one established by the National Assembly, operating independently and in accordance with the law only.
Notably, on November 28, 2013, the 13th National Assembly adopted the 2013 Constitution, which included provisions on the legal status of the SAV in Article 118. This was a historic milestone in the development course of the SAV, transforming it from a statutory body to a constitutional institution, enhancing its role and responsibilities in auditing the management and use of public finance and assets. The 2015 State Audit Law and the 2019 Law on Amending the Law on State Audit further concretized the provisions of Article 118 of the 2013 Constitution.
Discussing the results of the 2023 audit plan fulfillment,6 the Deputy Auditor-General noted that as of January 20, 2024, the SAV had completed 172 audits and issued 217 audit reports. The audit plans were implemented according to the approved schedule, ensuring quality as required. The completed audits achieved their set objectives and completed on time.
Through its audit activities, the SAV recommended increasing revenues and reducing expenditures for the state budget. Additionally, the SAV proposed the cancellation, amendment, supplementation, and new promulgation of numerous legal and regulatory documents that were inconsistent with the general regulations of the State and practical realities. It also suggested measures to rectify the operations of audited entities and to address the responsibilities of the relevant individuals and organizations in managing and utilizing public finances and assets.
Appreciating the effective cooperation between the two institutions in recent times, Deputy Auditor-General Doan Anh Tho expressed hope that the bilateral relationship between the SAV and the Accounts Chamber of the Russian Federation would continue to develop substantively and effectively, meeting the increasing demands on the position, role, functions, and tasks of each institution, corresponding to the Comprehensive Strategic Partnership between the two countries.
Regarding future cooperation, Tho proposed that within the framework of bilateral cooperation, the two sides should exchange delegations to share their experience in areas such as IT audit, environmental audit, performance audit, audit of Sustainable Development Goals, and public procurement audit. Apart from that, the two SAIs should conduct cooperative audits on topics of mutual interest and collaborate in the field of training.
On behalf of the SAV, Tho conveyed wish to collaborate with the Russian counterpart in multilateral forums, particularly within the framework of the Asian Organization of Supreme Audit Institutions (ASOSAI) and the International Organization of Supreme Audit Institutions (INTOSAI).
“The SAV looks forward to continuing its contributions to ASOSAI’s activities, especially in its role as a member of the ASOSAI Audit Committee for the 2024-2027 term. Therefore, we hope to receive the support of the Accounts Chamber of the Russian Federation for our candidacy for the Audit Committee membership in the 2024-2027 term which shall be officially approved at the 16th ASOSAI Assembly in India,” said Mr. Doan Anh Tho.
Deputy Chair of the Accounts Chamber of the Russian Federation, Galina Izotova, expressed her pleasure in welcoming the SAV delegation.
Deputy Chair Galina Izotova was impressed by the relentless efforts of the SAV in environmental protection and climate change adaptation and expressed her desire to continue strengthening the bilateral relationship between the two organisations.
"The Accounts Chamber of the Russian Federation is committed to supporting the SAV, particularly in auditor training and development, through various forms of experience sharing, as well as collaboration in training SAV auditors at the Financial University under the Government of the Russian Federation. This prestigious university offers high-quality training programs in information technology, big data, environmental auditing, and more,” said Galina Izotova.
Commending the SAV’s participation in the 27th Saint Petersburg International Economic Forum and its bilateral meeting with the Accounts Chamber of the Russian Federation, Deputy Chair Galina Izotova affirmed that SAI of the Russian Federation is ready to support the SAV’s candidacy for membership in the ASOSAI Audit Committee for the 2024-2027 term./.