Mr. Shri K Sanjay Murthy, Comptroller and Auditor General of India, presided over the reception and working session with the delegation. Attending the meeting on the Indian side were six Deputy Comptrollers and Auditors General, including Mr. Subir Mallick, Ms. Atreyee Das, Mr. A.M. Bajaj, Mr. K.S. Subramanian, Ms. Smita S. Chaudhri, Mr. S. Ramann, and several other senior officials of the CAG.
The Vietnamese delegation also included Mr. Nguyen Huu Toan, Deputy Chairman of the Economic and Financial Committee of the National Assembly; Mr. Nguyen Manh Hung, Deputy Chief of the National Assembly Office; Mr. Duong Van Phuoc, Deputy Head of the Quang Nam Provincial Delegation of National Assembly Deputies; Ms. Dang Thi My Huong, Deputy Head of the Binh Thuan Provincial Delegation of National Assembly Deputies; Ms. Nguyen Thi Le Thuy, Vice President of the Viet Nam-India Friendship Parliamentary Group; Mr. Hoang Quang Ham, Assistant to the Vice Chairman of the National Assembly; Mr. Nguyen Thanh Hai, Ambassador Extraordinary and Plenipotentiary of Viet Nam to India, and several other members.
In his opening remarks, Mr. Shri K Sanjay Murthy expressed his pleasure in welcoming Vice Chairman Nguyen Duc Hai and the high-level delegation of the National Assembly and the SAV to visit and work with the CAG. He highly valued the significance of this visit, considering it a continuation of the strong and practical development of the traditional friendship and cooperation between Viet Nam and India.
During the discussions, Vice Chairman Nguyen Duc Hai expressed his delight at visiting the great nation of India, rich in historical and cultural traditions. He extended his appreciation to the Comptroller and Auditor General of India and CAG colleagues for their warm and respectful reception.
After briefing on the delegation’s activities with the leadership and agencies of the Indian Parliament, the Vice Chairman summarized Viet Nam’s ongoing administrative reforms, proposed amendments to the Constitution and legal system, including the State Audit Law. He emphasized that the National Assembly of Viet Nam highly values the role of the SAV, utilizing its audit reports as an important basis and data source for considering and deciding on state budget estimates, final accounts, and other critical matters.
Vice Chairman Nguyen Duc Hai also expressed interest in the role of the CAG in the process of federal and state budget estimation and finalization in India, as well as in the development of big data systems and the application of artificial intelligence (AI) in audit activities.
He affirmed that the National Assembly of Viet Nam always supports and facilitates enhanced cooperation between the two supreme audit institutions (SAI), particularly in training, capacity building, and experience-sharing in auditing, contributing to greater transparency and accountability in both countries and providing strong support for the legislative bodies of both nations.
In response, the Comptroller and Auditor General of India provided an overview of the CAG’s personnel, budget, and recent changes in light of evolving budget management and expenditure regulations at both federal and state levels in India. He also briefed the Vice Chairman on the close cooperation between the CAG and the SAV, particularly within the framework of the Asian Organization of Supreme Audit Institutions (ASOSAI).
Subsequently, Deputy Comptrollers and Auditors General of India, Mr. K.S. Subramanian and Mr. S. Ramann, shared insights into the CAG’s application of information technology in auditing. By establishing a robust database, creating a data management and analysis center, and transitioning from sample-based auditing to full-population audits, the CAG has enhanced the accuracy and comprehensiveness of its audit recommendations. The CAG also operates an Automated Risk Assessment System (ARAS) through digitalized data and archived files, enabling fully automated internal controls throughout the audit process.
Both Deputy Comptrollers and Auditors General stated that the CAG is ready to share its experience and provide specialized training courses in IT auditing, environmental auditing, and other areas upon request from the SAV. They also suggested that the SAV consider joining the Working Group on IT Audit under the International Organization of Supreme Audit Institutions (INTOSAI), currently chaired by the CAG, to facilitate more extensive cooperation and experience-sharing in this field.
On behalf of Vice Chairman Nguyen Duc Hai, Deputy Auditor General of Viet Nam Bui Quoc Dzung provided a detailed briefing on the SAV’s operations and the bilateral cooperation needs between the SAV and the CAG.
He conveyed congratulations from the Auditor General of Viet Nam, Ngo Van Tuan, to Mr. Shri K Sanjay Murthy on his appointment as Comptroller and Auditor General of India by the President of India on November 21, 2024. He also congratulated the CAG on successfully hosting the 16th ASOSAI Assembly (September 21-27, 2024) and assuming the ASOSAI Chairmanship for the 2024-2027 term.
Deputy Auditor General Bui Quoc Dzung expressed confidence that the CAG will effectively lead ASOSAI’s development and thanked the CAG for its valuable support and close coordination with the SAV, particularly during the SAV’s nomination as a member of the ASOSAI Audit Committee which was approved at the recent 16th ASOSAI Assembly.
He emphasized that applying IT and AI in auditing is an objective necessity and an irreversible trend. The proliferation of big data and AI is transforming audit methodologies from sample-based approaches to full-population audits. Consequently, the SAV is actively promoting the development of an audit database, digitizing audit documents, and building and implementing audit-related software, including internal quality control mechanisms, to keep pace with the fast-evolving global audit landscape.
Deputy Auditor General Bui Quoc Dzung shared that the SAV is rigorously advancing the application of big data and AI in auditing, initially piloting this approach in financial and banking audits in the latter half of 2025.
He expressed the desire for the Comptroller and Auditor General of India to visit Viet Nam soon to renew the bilateral Cooperation Agreement and requested the CAG to design tailored training programs for the SAV auditors, particularly in IT and environmental auditing. Additionally, he sought insights into India’s experience and model in utilizing big data and AI to transition from sample-based to full-population auditing.
In response, Comptroller and Auditor General Shri K Sanjay Murthy highly appreciated Deputy Auditor General Bui Quoc Dzung’s remarks and proposals. He affirmed that the CAG would continue to strengthen cooperation and is willing to support the SAV, including designing and implementing customized training programs tailored to the SAV’s needs.