(sav.gov.vn) – On the afternoon of 18 July, in Ho Chi Minh City, a working session was taken place between the delegation of the State Audit Organisation of Lao PDR (SAO), led by its President, Mr Viengthavisone Thephachanh, and the Regional Audit Office No. IV of Viet Nam.
The SAO delegation included Mr Toy Phonthilath, Vice President; leaders of the Southern Regional Audit Office; and heads of affiliate departments under SAO.
Representing the State Audit Office of Viet Nam (SAV) were Mr Nguyen Huu Phuc, Chief Auditor and Mr Vo Van Tho, Deputy Chief Auditor of Regional Audit Office No. IV of Viet Nam; and leader of the Department of International Cooperation.
During the meeting, Mr Nguyen Huu Phuc expressed his great pleasure and honour in welcoming the Lao delegation to the Regional Audit Office No. IV as part of the cooperative framework between the two Supreme Audit Institutions of Viet Nam and Laos. He emphasised that the working session provided both parties with an opportunity to exchange practical experience and effective methodologies in public auditing.
At the session, Deputy Chief Auditor Vo Van Tho delivered an overview of the establishment, development process, mandates, and audit functions of the Regional Audit Office No. IV through different periods.
When sharing experience in environmental audits and audits of mineral-resource exploitation which are of particular interest to the Lao delegation, Tho explained that the Regional Audit Office No. IV currently applies a sector-wide unified audit procedure consisting of four stages: audit planning, execution, reporting, and follow-up of audit recommendations.
However, given the unique nature of environmental audits, the Regional Audit Office No. IV places strong emphasis on identifying root causes and assessing impacts, while ensuring the linkage between audit findings so that recommendations are more actionable and of higher practical value. Notably, the Office has adopted advanced technologies in its environmental audits, including big data analysis, satellite imagery, and real-time GPS-based geospatial tracking, etc.
Regarding audits of mineral-resource exploitation, Tho noted that, in 2022, the Regional Audit Office No. IV conducted a thematic audit on state management of mineral resources during 2017–2021 across three provinces: Binh Duong, Tay Ninh, and Long An. The audit was implemented in three key stages: in-depth review and preparation of information, planning, licensing and financial obligations; on-site audit fieldwork at state agencies and enterprises; and preparation of reports, conclusions and recommendations.
For this audit area, the Regional Audit Office No. IV employed a combination of quantitative and qualitative analysis, cross-checking data among enterprises, tax authorities and the State Treasury, conducting field inspections, and, when required, cooperating with specialised experts in geology. The audit resulted in recommendations for an increase in state budget revenue of more than VND 39.5 billion, while also identifying shortcomings in licensing and supervisory mechanisms and proposing improvements to local mineral-resource management policies.
During the working session, delegates exchanged views and discussed practical experience in the two audit fields mentioned above, particularly the application of modern technologies in data analysis throughout the audit process.
On behalf of the delegation, the President of SAO, Mr Viengthavisone Thephachanh, expressed his sincere appreciation to the Regional Audit Office No. IV for the warm reception and for organising the session to facilitate professional exchange and knowledge sharing.
He noted that, at present, SAO Laos has not yet conducted standalone environmental audits but has incorporated environmental issues within project audits. Likewise, audits of mineral-resource exploitation remain a new area for SAO. The insights and practical experience shared by the Regional Audit Office No. IV have provided the Lao delegation with valuable knowledge, particularly concerning environmental audits and audits of mineral-resource exploitation.
President Viengthavisone Thephachanh highlighted that cooperation between SAV and SAO in general and between regional audit offices of the two institutions in particular has achieved significant and substantive outcomes. He expressed his hope that the Regional Audit Office No. IV of Viet Nam and the Southern Regional Audit Office of Laos would continue strengthening cooperation in the coming period, particularly in training and professional capacity-building for auditors./.