On the Chinese side, the meeting was attended by Auditor General of China, Hou Kai, along with representatives from several affiliated units.
The Vietnamese delegation also included Mr. Nguyen Ba Dung, Director General of the Department of International Cooperation; Mr. Pham Van Hoc, Director General of the Specialised Audit Department No. Ia; Mr. Nguyen Huu Phuc, Director General of the Regional Audit Office No. IV; Mr. Vuong Nguyen Luong, Director General of the Regional Audit Office No. XII; Mr. Nguyen Van Quang, Deputy Director General of the Information Technology Department; and Mr. Nguyen Tien Dat, Deputy Director General of Administration Office.
At the outset of the meeting, Auditor General of China, Hou Kai, extended a warm welcome to the Vietnamese delegation. According to him, 2025 marks the 75th anniversary of diplomatic relations between Viet Nam and China, providing additional momentum for further cooperation in various fields, including public auditing.
Introducing China’s audit system reform in 2018, Hou Kai noted that the Central Audit Committee was established under the leadership of President Xi Jinping, significantly enhancing audit effectiveness by addressing shortcomings and strengthening the role of public auditing. The audit authority closely collaborates with disciplinary and inspection bodies, ensuring synchronisation in oversight activities. Currently, one-quarter of provincial-/ministerial-level cases in China originate from findings of the National Audit Office of China (CNAO).
Furthermore, the CNAO has shifted its focus towards four key areas: auditing the implementation of major national policies; monitoring financial and economic violations; preventing major economic risks; and auditing social welfare sectors, including elderly care, healthcare, employment, and the misappropriation of social security funds.
During the talks, Auditor General Ngo Van Tuan expressed his gratitude for the warm reception from the CNAO and commended the effective cooperation between the two agencies over nearly two decades. He affirmed, "Both sides have maintained valuable experience-sharing activities, particularly through the annual joint seminars on important topics aligned with international audit trends."
On this occasion, the Auditor General of Viet Nam congratulated the CNAO on its continued role as Secretary General of the Asian Organisation of Supreme Audit Institutions (ASOSAI) for the 2024-2027 term. He also recognised the CNAO’s reforms, particularly the establishment of the Central Audit Committee, which has strengthened the role, authority, effectiveness, and efficiency of public auditing in financial and asset management.
Expressing appreciation for the CNAO’s support during the SAV’s tenure as ASOSAI Chair (2018-2021), Auditor General Ngo Van Tuan expressed his hope for continued collaboration and support as Viet Nam assumes its role as a member of the ASOSAI Audit Committee for the 2024-2027 term.
Introducing the SAV, Tuan highlighted that the SAV is a constitutional body under Article 118 of the Constitution, entrusted with four main tasks: auditing financial statements and annual state budget settlements; providing opinions on national key projects; supporting the National Assembly’s supreme oversight function; and contributing to anti-corruption and wastefulness prevention efforts. He noted that the Auditor General is among the 18 members of the Central Steering Committee for Anti-Corruption, Wastefulness and Negativity Prevention led by General Secretary To Lam.
The recent expansion of the Steering Committee’s mandate to include wastefulness prevention has broadened its functions and scope of oversight. As a result, the SAV has focused its audits on high-risk areas such as land management, mineral resources, and social welfare.
Providing updates at the meeting, the Auditor General stated that in 2024, the SAV conducted audits on two corruption-related cases and reported them to the Central Steering Committee. To enhance the effectiveness of audit recommendations, the SAV has introduced two additional steps: sending official letters from the Auditor General to the heads of audited entities and explicitly naming violating entities in audit reports.
The Auditor General of Viet Nam also expressed a keen interest in learning from the CNAO’s experience, particularly in implementing Resolution No. 57-NQ/TW dated 22 December 2024, aimed at strengthening the application of science and technology, digital transformation, and auditing in a digital environment. He hoped for continued support from the Chinese counterpart for this area.
During the discussions, both sides agreed to further strengthen their cooperation to meet the increasing demands of public auditing, aligning with the Comprehensive Strategic Cooperative Partnership between Viet Nam and China. Key areas of focus include enhancing delegation exchanges at leadership and technical levels; increasing experience-sharing through seminars and discussions, particularly on IT auditing, Big Data, environmental auditing, and anti-corruption; continuing training programmes, scholarships, and short-term courses; exploring joint or parallel audits on sustainable development; strengthening collaboration within ASOSAI and international audit forums.
Following the meeting, the Auditors General of both countries signed the fourth Memorandum of Understanding (MoU) on cooperation, with previous versions signed in March 2004, October 2013, and July 2019. This MoU lays a solid foundation for expanding and enhancing bilateral cooperation, facilitating experience exchanges, joint researches, and professional trainings to improve audit capacity.
After signing the MoU, the SAV and the CNAO co-hosted the 7th joint seminar on "Digital Transformation in Auditing and Thematic Auditing." This seminar served as a crucial platform for both sides to share practical experiences in public auditing, particularly modern audit methodologies, IT applications, and Big Data auditing.
Mr. Ma Xiao Fang, Director General of the CNAO’s Electronic Data Audit Department, emphasised three core elements of digital transformation: institutional framework development, technology infrastructure advancement, and effective data utilisation. He noted that China’s Audit Law facilitates expanded access to financial, accounting, and electronic records. Specialised audit networks, cloud computing platforms, and digitalised procedures have been implemented to enhance audit efficiency, with cross-sectoral data integration aiding in the detection of anomalies and more in-depth auditing.
Representing the SAV, Mr. Nguyen Van Quang, Deputy Director General of the IT Department, outlined Viet Nam’s digital transformation strategy in auditing, including strategy, implementation roadmaps, and future plans. The SAV also proposed CNAO share experience on development of guidance on Big Data and AI applications in auditing.
Discussing thematic auditing, Mr. Zhang Qi, Director General of the CNAO Public Finance Audit Department, introduced a policy-oriented approach focusing on key areas such as regional development, environmental protection, social welfare, and public infrastructure. The aim is to assess policy implementation effectiveness, identify shortcomings, and propose reforms. Various audit levels coordinate closely to ensure continuous oversight. Thematic audit reports are compiled and submitted to the Chinese Communist Party Central Committee and the State Council to inform national policy adjustments.
From the SAV’s perspective, Auditor General Ngo Van Tuan noted that for thematic audits, the SAV develops detailed audit outlines, which are thoroughly discussed by senior leaders. Additionally, the SAV formulates question banks and issues thematic audit procedures to ensure consistency and effectiveness. Learning from China’s experience, Viet Nam will continue to refine its thematic audit frameworks in line with global trends.
Tuan acknowledged that the open and constructive exchanges between both sides during the seminar provided valuable knowledge and practical experience for both institutions.
Concluding the seminar, both parties underscored that the newly signed MoU represents not only a significant milestone but also the starting point for a deeper and broader phase of cooperation. This agreement serves as a sustainable and effective bridge of friendship between the two audit institutions, contributing to the long-term development of bilateral cooperation between Viet Nam and China.