(sav.gov.vn) - As an active member of the Asian Organization of Supreme Audit Institutions (ASOSAI), the State Audit Office of Viet Nam (SAV) has made significant contributions to the overall development of the ASOSAI community. This is evident through its role as the ASOSAI Chair during the 2018-2021 term and its ASOSAI Governing Board membership for three consecutive terms from 2015 to 2024. These contributions have been recognized and highly appreciated by the member Supreme Audit Institutions (SAIs) of ASOSAI.
An active member of ASOSAI
In January 1997, the SAV officially became a member of ASOSAI, marking an important milestone in its international integration and cooperation course. Since joining the organization, the SAV has had the opportunity to exchange and keep abreast of international knowledge and experience in the field of public auditing.
In 2009, at the 11th Assembly held in Pakistan, for the first time ever after more than a decade of joining the organization, the SAV became a member of the ASOSAI Governing Board for the 2009-2012 term. This event opened up a new phase of its active and proactive international integration. The SAO has successfully hosted a large number of important ASOSAI events, which have received high appreciation from the community, notably the 42nd ASOSAI Governing Board Meeting held in Hanoi in August 2010, which was considered one of the most successful events in the organization's history.
Building on the strengths and experiences gained from the success of the 42nd Governing Board Meeting, the SAV developed a proposal to host the 14th ASOSAI Assembly in 2018. At the 13th ASOSAI Assembly held in February 2015 in Malaysia, ASOSAI officially approved the SAV to host the 14th ASOSAI Assembly. With this success, the SAV became a de facto member of the ASOSAI Governing Board for three consecutive terms (9 years) from 2015 to 2024 and served as the ASOSAI Chair during the 2018-2021 term.
In terms of cooperation in researching, the SAV actively hosted: the 9th Research Project Meeting in 2011 on "Evaluating and improving the Internal Audit System and the relationship between internal audit agencies and SAIs"; the 2nd Meeting of the 10th Research Project in 2013, focusing on "Auditing to evaluate anti-corruption and money laundering"; and the 4th Annual Meeting and 5th Seminar of the ASOSAI Working Group on Environmental Auditing in 2014. Additionally, the SAV participated in the 3i Cooperative Audit Programme of IDI-ASOSAI on Disaster Management. Through these initiatives, the SAV has significantly contributed to the process of integration and cooperation while enhancing the auditing capabilities of SAIs in the ASOSAI community.
Success as ASOSAI Chair for the term 2018-2021
During its three-year term as ASOSAI Chair, the SAV has consistently taken the lead alongside the members of the ASOSAI Governing Board in guiding and directing member SAIs to successfully implement important ASOSAI agendas with numerous impressive results.
The SAV, together with the Governing Board members, successfully led ASOSAI in implementing the ASOSAI Strategic Plan 2016-2021 and the Hanoi Declaration on Environmental Auditing for Sustainable Development. Notably, ASOSAI members conducted three cooperative audits and three research projects in the field of environmental auditing. The Hanoi Declaration received enthusiastic support from member SAIs, reflecting ASOSAI's long-term vision to promote environmental auditing for sustainable development. One of the notable efforts to realize the commitments in the Hanoi Declaration was the SAV’s leadership in a cooperative audit from 2020 to 2021 on "The management of water resources in the Mekong River Basin in line with Sustainable Development Goals."
To achieve the strategic goal of becoming a model working group of the International Organization of Supreme Audit Institutions (INTOSAI) and promoting inter-regional cooperation, the SAV represented ASOSAI at several important international forums, including the 23rd INTOSAI Congress in Russia. At these key forums, the SAV presented papers and contributed ideas about the role of SAIs in ensuring transparency in public finance, enhancing accountability, using national budgets effectively, strengthening anti-corruption efforts, and improving human resources quality.
In 2020-2021, amidst the COVID-19 pandemic, the SAI proactively adjusted its international cooperation activities to online format. Notably, the 55th ASOSAI Governing Board Meeting, chaired by the SAV, was successfully conducted and received high praise from the ASOSAI community. The SAV actively collaborated with the ASOSAI Secretariat (SAI of China) and the SAI of Thailand (the host SAI and incoming Chair) to successfully organize the 15th ASOSAI Assembly online, marking its significant accomplishment of ASOSAI Chairmanship and official transferring thereof to the SAI of Thailand.
Consolidating position within the regional audit community
As a member of the ASOSAI Governing Board for the 2021-2024 term and an active member of several ASOSAI Working Groups, the SAV continues to strive to realise the goals within the ASOSAI Strategic Plan for 2022-2027. Notably, the SAV has focused on promoting capacity-building initiatives for member SAIs through training and knowledge-sharing activities in a new context which requires SAIs to be prepared to respond to changes and challenges and thereby contribute to the common development course.
In line with this spirit, the SAV successfully hosted the 2023 ASOSAI Workshop on “Auditing infectious disease prevention programs in post-COVID-19,” creating opportunities for ASOSAI member SAIs and participants to share valuable experiences in responding to the pandemic, as well as to discuss public health systems and audit skills for infectious disease prevention programs in the post-pandemic era.
Immediately after accomplishing its role as ASOSAI Chair during the 2018-2021 term, the SAV concentrated resources to implement its proposal to run for ASOSAI Audit Committee membership for the 2024-2027 term, thereby firmly reinforcing its crucial role and strong position within the regional audit community.
With its positive contributions to the overall development of the ASOSAI community and ceaseless efforts over time, on September 27, 2024, during the second plenary session of the 16th ASOSAI Assembly, the SAV was honored to be elected as a member of the ASOSAI Audit Committee for the 2024-2027 term alongside the Supreme Audit Court of Iran.
This event will create opportunities for the SAV to continue enhancing its capabilities in public auditing, improving skills in leading a cooperative audit, and working in an international environment. It also provides a good condition for the SAV to further improve its human resources’ quantity and quality, acquire more international experience, and promote its international integration in the future.