(sav.gov.vn) - Recognizing the critical importance of environmental protection (EP) for the country's sustainable development, the State Audit Office of Viet Nam (SAV) has proactively researched and oriented the development of its organizational structure to carry out professional, effective environmental audits (EA) in line with both Viet Nam’s practical needs and international standards.
Auditing key environmental issues of “spotlight”
In 2008, SAV became a member of the Working Group on Environmental Auditing (ASOSAI WGEA). Drawing from international knowledge and experience, and applying these insights to Viet Nam’s context, the Auditor General signed a Decision on establishing the Environmental Audit Division on October 2, 2015. The division’s mission includes advising, formulating goals, strategies, and plans for long-term, medium-term, and annual EA efforts and overseeing their implementation. The SAV’s strategic goals and objectives for EA were outlined in its Development Strategy.
By now, SAV’s organizational structure for conducting environmental audits has largely been completed, with the core unit being the Environmental Audit Division under SAV’s Specialized Audit Department No. III. Additional personnel with environmental management expertise have been included across other departments to gradually implement EA nationwide. SAV has issued guidelines and training materials on EA, organized workshops, seminars, and training programs for its entire staff, and set up an international cooperation working group to strengthen EA capabilities.
From 2015 to 2024, SAV conducted 25 specialized audits of key environmental issues, including environmental management and protection in economic zones, industrial parks, thermal power plants, craft villages, medical waste management, and water resource protection. These audits addressed pressing environmental issues of significant concern to the government, the National Assembly and the public, contributing to enhancing transparency and accountability in the management and utilisation of public finances and assets for environmental protection efforts and the achievement of sustainable development goals.
SAV’s environmental audits evaluate the efficiency, effectiveness, and economy of the management and utilisataion of public finances and assets in environmental protection projects and programs. These audits assess the effectiveness of mechanisms, policies, and regulations, identify gaps or impracticalities that hinder environmental protection efforts. Through these evaluations, SAV provides objective insights and recommendations to help government agencies address shortcomings, offering reliable information to lawmakers and authorities during policy development.
SAV has recommended that the Government, ministries, agencies, and local authorities research, develop, issue, amend, and supplement over 40 legal documents, ranging from Decrees and Circulars to specialised environmental guidance documents.
Through audits, SAV has found overlapping responsibilities in environmental management among various government bodies, as well as gaps in environmental assessment procedures for certain projects. In some cases, penalties for environmental violations were not strict enough to deter non-compliance.
SAV has also recommended that authorities address businesses operating without complete environmental documents, lacking environmental monitoring systems, or failing to adhere to proper waste management protocols.
The shortcomings and limitations identified by SAV have been seriously addressed and rectified in a timely manner by the state management agencies. As a result, numerous environmental protection documents and regulations have been issued, amended, and supplemented to resolve the shortcomings and issues in the implementation process. The effectiveness of the state management agencies' environmental protection management and oversight has been strengthened and improved. Facilities violating environmental regulations have been handled and guided on corrective measures; sources of pollution with potential environmental risks are being tightly controlled; and the occurrence of pollutant discharge exceeding regulatory limits, which causes environmental pollution, is on the decline. Meanwhile, the environmental quality in certain areas has improved over the years.
Developing a roadmap for environmental audit development
To further promote EA, and as directed by SAV leadership, the Specialized Audit Department No. III drafted a roadmap for environmental audit development which is sent to the related SAV units for comments. This roadmap will be presented to SAV leadership and is expected to be finalized by the first quarter of 2025.
The roadmap will specify goals aligned with SAV’s 2030 Development Strategy, including building a pool of balanced auditors equipped with the necessary skills and expertise to carry out environmental audits. The target is to conduct at least 10% of audits on environmental issues by 2027, reaching 15% by 2030. Additionally, the roadmap will focus on refining the regulatory framework for EA in accordance with constitutional and legal standards for environmental protection.
The roadmap also emphasizes building a robust database for environmental audits to assist auditors in selecting audit topics and preparing feasible annual, mid-term and long-term audit plans. This will help auditors to identify materiality, risks, develop feasible well-founded audit criteria and subject matters.
In 2020, the responsibility for conducting environmental audits was officially incorporated into the Environmental Protection Law, creating a strong foundation for expanding EA afterward.
SAV plans to increase the capacity of auditors through training, workshops, and engagement in international events. Collaboration with international bodies will be enhanced, focusing on parallel or joint audits and partnerships within global and regional environmental audit initiatives. The roadmap will also support the use of cutting-edge technologies and modern audit methodologites, including GIS, GPS, remote sensing, big data, and advanced environmental monitoring techniques such as air and water quality sampling, as well as Google Earth, Timestamp Camera.
By addressing these priorities, SAV aims to enhance the effectiveness of environmental auditing, contributing to sustainable environmental protection in Viet Nam.