(sav.gov.vn) – Building upon the commitments of the Asian Organization of Supreme Audit Institutions (ASOSAI) regarding sustainable development auditing which had been stated in the Hanoi Declaration and leveraging new technologies in auditing as outlined in the Bangkok Declaration, the New Delhi Declaration, adopted at the 16th ASOSAI Congress, proposed numerous recommendations and valuable lessons for governments in constructing Digital Public Infrastructure (DPI) and for Supreme Audit Institutions (SAIs) in auditing.
Exploiting the potentials of digital technology to promote human progress
DPI generally refers to digital systems, tools and platforms, including digital systems of identification, data exchange, and payment platforms of which primary function is to provide public services, ensure digital connectivity, and drive digital transformation within a country. Being expected to enhance transparent and inclusive governance, economic and social benefits, and playing a key role in achieving Sustainable Development Goals (SDGs) through the use of digital technology (DT) to address global challenges at large scale, though DPI could exacerbate inequality if not implemented carefully, negatively impacting social welfare, creating new risks, and hindering growth.
Experts suggest that auditing DPI involves evaluating governance, functionality, and performance of these systems, while ensuring data integrity, security, and alignment with national goals. This process often combines information technology (IT) audits and performance audits at a large scale, focusing on the achievement of policy objectives through digital systems.
Studies indicate that women worldwide are facing significant challenges in accessing financial services and credit, limited access to smartphones and the internet, low availability of healthcare and education facilities, and are less empowered due to cultural and social factors. Therefore, there is a strong demand to unlock the vast potential of digital technology to drive human progress. A critical factor is ensuring mutual alignment between two key objectives: the Digital Transformation Revolution and the Gender Equality Revolution.
To build and enhance DPI infrastructure, experts argue that governments should promote policy frameworks encouraging women’s active participation in developing and implementing national digital transformation strategies, aiming to narrow the digital gender gap. Efforts should focus on increasing women’s participation and employment in fields utilizing digital and emerging technologies, such as artificial intelligence, machine learning, and especially STEM (Science, Technology, Engineering, Mathematics). Additionally, financial support is necessary to make digital devices more accessible to women, while policies sensitive to gender should be designed and implemented to create an open, fair, non-discriminatory, and inclusive digital economy that encourages businesses, including women-owned small and medium enterprises.
Furthermore, international cooperation should be strengthened to narrow the digital gender gap and promote equal and fair access to digital skills. Public-private partnerships in skill-building programs should be encouraged, creating safe, equitable, and inclusive digital learning environments through investment in education systems and infrastructure. When designing and utilizing the platforms and tools constituting DPI, gender considerations should be taken into account, and women should be encouraged to use the National Integrated Payment System (IPS).
Moreover, it is crucial to digitize government-to-people (G2P) payments and social welfare benefits to ensure that all social welfare payments and protective measures reach vulnerable women.
Auditing for inclusive and fair governance
For a successful comprehensive audit specifically on gender equality, ASOSAI experts suggest that when developing audit plans, SAIs should identify gender gaps in the implementation of public programs, ensuring that women benefit from services. Audits should focus on national social programs to identify implementation gaps and propose strategies to optimize functions and coordination between agencies at all government levels, such as identifying the needs of vulnerable groups, equipping them with necessary skills and support, and continuously adapting DPI to societal changes.
SAIs should also consider conducting early comprehensive audits on gender equality issues at the local government level to achieve national goals of narrowing the gender gap and creating a coherent, consistent plan to monitor and assess progress through a gender-sensitive index system, serving as the basis for budget allocation and decentralization of local government agencies.
The role of SAIs in bridging the gender gap is reflected in two main functions: policy and legislative oversight (including evaluating inclusivity, encouraging legal amendments, and ensuring quality) and service delivery oversight (including ensuring service quality, training and evaluating support programs, data analysis and monitoring, analyzing data and statistical software, survey management tools, policy analysis and monitoring tools, smart policy evaluation tools, data management and analysis tools, artificial intelligence and text analysis tools, reporting tools, and business intelligence reporting tools, as well as audit management systems).
Regarding recommendations, SAIs should focus on enhancing the gender impacts of DPI, such as improving gender data monitoring mechanisms, supporting financial knowledge for women, and auditing the implementation of policies that promote and empower women. They should ensure there is no gender bias in data or algorithms used in AI-based decision-making.
Additionally, SAIs emphasize the critical importance of data security and cybersecurity in DPI projects. They are committed to conducting comprehensive, inclusive audits to assess the protection of personal data and the effectiveness of cybersecurity measures in these initiatives. This commitment helps build public trust and ensures that DPI projects contribute to responsible and secure digital resource management in line with global best practices and regulations. By focusing on DPI, businesses, local governments, and SAIs aim to make significant contributions to achieving inclusive and fair governance.