(sav.gov.vn) - In 2024, the State Audit Office of Viet Nam (SAV) achieved remarkable and comprehensive results across various areas of its operations. Below are the top 10 notable events and activities of the SAV in 2024:
1. Celebrating the 30th Anniversary of the SAV establishment (11 July 1994 – 11 July 2024)
On 11 July 2024, a grand ceremony was held in Hanoi to celebrate the 30th anniversary of the SAV establishment. The event was attended by leaders and former leaders of the Party and the State, distinguished guests from Viet Nam and abroad, and generations of SAV officials, civil servants, and employees. On behalf of the Party and the State, National Assembly Chairman Tran Thanh Man awarded the First-Class Labour Order to the SAV in recognition of its outstanding achievements and significant contributions to the country over the past three decades. Prior to the ceremony, the National Assembly Chairman also received a delegation of representatives from international and Vietnamese supreme audit institutions (SAI).
2. Rigorous implementation of Regulation No. 131-QĐ/TW on power control and anti-corruption in auditing activities
Following the issuance of Regulation No. 131-QĐ/TW (dated 27 October 2023) by the Politburo, which focuses on power control and anti-corruption in inspection, supervision, disciplinary enforcement of the Party, and the inspecting and auditing activities, the SAV’s Party Committee issued Plan No. 202-KH/BCSĐ to ensure its effective implementation. The regulation has been widely disseminated through specialised workshops and training sessions across the sector.
The SAV has incorporated Regulation No. 131 into its legal and management documents and included its implementation in the annual audit quality control, inspection, and supervision plans. Additionally, a hotline has been established to receive reports related to the SAV’s operations, ensuring that any violations by auditors and officials are promptly and strictly addressed in coordination with relevant authorities.
3. First-Ever Auditor General addresses interpellations before the National Assembly
On 5 June 2024, during the 7th session of the 15th National Assembly, Auditor General Ngo Van Tuan appeared before the National Assembly to answer questions from its members. This marked the first time in over a quarter-century of the SAV’s establishment and development that the Auditor General was invited to participate in a National Assembly hearing.
During the session, the Auditor General provided clear and convincing responses to questions from 35 National Assembly deputies, earning high praise from the National Assembly leadership and members, as well as leaving a positive impression on the electorate and the public. The session also helped deepen public understanding of the SAV’s role, functions, and contributions to national development.
4. Issuance of the 2024 set of State Audit Standards (SAS)
On 15 November 2024, the Auditor General signed Decision No. 08/2024/QĐ-KTNN, officially issuing the 2024 set of State Audit Standards, which comprises 43 standards applicable to all three types of audits: financial audits, compliance audits, and performance audits.
Notably, four new standards were introduced in 2024, including SAS 150 – Competency of State Auditors; SAS 2701 – Presentation of Key Audit Matters in Audit Reports; SAS 2720 – Responsibilities of State Auditors Regarding Other Information in Documents Containing Audited Financial Statements; SAS 2810 – Providing Opinions on Summarised Financial Statements. The newly issued system is increasingly aligned with both Viet Nam realities and international practices, serving as a guiding framework for SAV’s audit activities.
5. Establishment of the Information Technology Department under the SAV
On 23 April 2024, the National Assembly Standing Committee (NASC) issued Resolution No. 1044/NQ-UBTVQH15, officially approving the establishment of the Information Technology Department (ITD) under the SAV by restructuring the former Information Technology Centre. The resolution took effect on 01 June 2024.
The creation of the ITD represents a strategic move reflecting the SAV leadership’s vision for achieving its 2030 development goals. Beyond enhancing organisational structure, this milestone accelerates the SAV’s digital transformation efforts, improving audit quality, minimising risks, increasing transparency, and enhancing efficiency.
This establishment is also a significant milestone in the SAV’s institutional development, making it even more meaningful as it coincides with the 30th anniversary of the SAV’s establishment (11 July 1994 – 11 July 2024).
6. Completion of the 2024 Audit Plan with efficiency and quality; issuance of the 2025 audit plan under the motto “safety – credibility”
As of December 15, 2024, the SAV had successfully conducted all 161 planned audits, appraised 176 draft reports, and issued 152 audit reports. The audits resulted in financial recommendations amounting to VND 22,817 trillion, including an increase in state budget revenue by VND 2,637 trillion, a reduction in state budget expenditures by VND 9,341 trillion, and other financial adjustments totaling VND 10,839 trillion. Additionally, 125 legal and regulatory documents were recommended for annulment, amendment, supplementation, or issuance.
With a strong focus on efficiency and effectiveness, the SAV’s 2024 audit operations adhered to the goal of continuous quality enhancement. Looking ahead, the Auditor General signed Decision No. 1975/QD-KTNN on December 11, 2024, approving the 2025 Audit Plan, which includes 116 audit tasks—five fewer than in 2024.
7. Strengthening anti-corruption and anti-waste efforts through auditing
In 2024, the SAV prioritized audits in areas susceptible to corruption, wastefulness, and state budget management and direction and of public interest. Besides identifying financial discrepancies, the SAV contributed to improving legal frameworks, preventing corruption and wastefulness, and holding organizations and individuals accountable. The SAV provided 308 sets of documents to the National Assembly and other authorities for oversight and investigation purposes. Additionally, two cases (Cao Nguyen BP Import-Export Trading Service Co., Ltd. and Hoang Thanh Thuy One-Member Co., Ltd.) were transferred to investigative agencies for further examination. The SAV also actively participated in anti-corruption task forces and oversight missions led by the Central Steering Committee on Anti-Corruption.
8. Successful election to ASOSAI’s Audit Committee (2024-2027) and hosting the 8th INTOSAI WGBD Meeting
In September 2024, at the 16th ASOSAI Congress in India, the SAV was elected as one of two members of the ASOSAI Audit Committee for the 2024-2027 term. This milestone underscores the SAV’s growing influence and proves its development and commitment in professional cooperation in favor for the improvement of the SAV’s operation capacity.
Also in September, the SAV successfully hosted the 8th Meeting of the INTOSAI Working Group on Big Data (WGBD) in Viet Nam, themed “Data Governance – A New Effective Tool in Auditing from a Data Quality Perspective.” The event attracted 22 SAIs and three international organizations, featuring the largest number of speakers to date. It serves as a forum for knowledge sharing and a bridge for fostering cooperative relationships with SAIs worldwide, aiming for mutual benefits in the future.
9. Establishment of a Board for reviewing, evaluating and restructuring the functions and duties of SAV’s affiliated units
In implementing the Party’s policy on streamlining and restructuring the organizational apparatus, on October 28, 2024, the Auditor General issued Decision No. 1750/QĐ-KTNN on the establishment of a Board for Reviewing, Evaluating, and Restructuring the Functions and Duties of SAV’s affiliated units. This decision is based on the following principles: alignment with the SAV Development Strategy to 2030; adherence to directives from the Central Steering Committee on Anti-Corruption, Wastefulness and Negativity Prevention; fulfillment of the National Assembly’s supreme oversight responsibilities; focus on pressing issues of public concern; balanced allocation of the sector’s resources while ensuring the principles of “Streamlined yet Effective”, “Safe and Credible”; and compatibility with the sector’s development and integration trends.
10. Expanding social responsibility and charitable activities
In 2024, alongside its auditing duties, the SAV remained committed to social welfare, launching impactful community programs. These included building six gratitude houses for policy-beneficiary families, organizing “Spring at the Border” and “Tet for the Poor” campaigns, supporting disadvantaged students, visiting military units in the Truong Sa archipelago, and assisting disaster-stricken communities. The total budget for these social initiatives exceeded VND 3.6 billion.