(sav.gov.vn) – On the sidelines of the 25th Congress of the International Organization of Supreme Audit Institutions (INCOSAI 25) in Sharm El-Sheikh, Egypt, Deputy Auditor General Ha Thi My Dzung held a series of bilateral meetings and talks with representatives of Supreme Audit Institutions (SAIs) to promote deeper and more substantive cooperation in the coming period.
Participating in the bilateral sidelines meetings and talks were: Mr. Nguyen Luong Thuyet, Director General of the Department of Audit Policy and Quality Control; Mr. Ngo Minh Kiem, Chief Auditor of the Regional Audit Office No. I; Mr. Duong Quang Chinh, Chief Auditor of the Regional Audit Office No. II; Ms. Lang Trinh Mai Huong Director General of the Department of International Cooperation, among others.
During the event, leadership of the State Audit Office of Viet Nam held meetings and talks with the SAIs of Egypt, Saudi Arabia, the United Arab Emirates, Indonesia, Iran, Lao PDR, Thailand, Uzbekistan and Kyrgyzstan to discuss specific directions for strengthening cooperation in the period ahead.
At the bilateral meetings and talks, Deputy Auditor General Ha Thi My Dzung expressed her pleasure at meeting colleagues at INCOSAI 25 and conveyed her hope that these exchanges would continue to open up new opportunities for enhanced cooperation between SAV and partner SAIs in the future. She briefed counterparts on Viet Nam’s recent socio-economic developments as well as the organisational development and operational performance of SAV.
After more than 30 years of establishment and development, SAV currently comprises 31 units, including 9 advisory departments, 8 specialised audit departments, 12 regional audit offices and 2 service-delivery units, with a total workforce of more than 2,000 civil servants, public employees and staff.
SAV conducts audits in line with three main types of auditing recognised under international practice: financial audit, compliance audit and performance audit. SAV has promulgated 43 State Audit Standards, aligned with the International Standards of Supreme Audit Institutions (ISSAIs), and has continuously reviewed, supplemented and updated audit procedures and guidelines across various audit areas.
Regarding audit implementation, SAV has carried out its audit activities in accordance with the 2025 Audit Plan, comprising 162 audit missions. As of 19 September 2025, 147 audit plans had been approved, 145 audit missions deployed, 120 audit missions completed, 170 draft audit reports appraised and approved, 145 audit reports issued, and 31 audit recommendations formally responded to.
At present, SAV maintains 19 international cooperation agreements in force with bilateral partners, primarily other SAIs. SAV is also an active and constructive member of regional and international audit organisations. Notably, SAV is one of the four founding members of the ASEAN Supreme Audit Institutions (ASEANSAI) and has served for multiple terms as Chair of the ASEANSAI Strategic Planning Committee. In addition, SAV successfully fulfilled its role as Chair of the Asian Organization of Supreme Audit Institutions (ASOSAI) for the 2018–2021 term, served as a member of the ASOSAI Governing Board for the 2021–2024 term, and is currently serving as a member of the ASOSAI Audit Committee for the 2024–2027 term.
Regarding future priorities, SAV leadership noted that the Strategy for the Development of the State Audit Office of Viet Nam to 2030 identifies three key pillars: the legal framework, human resources, and technology.
With regard to the application of information technology and IT auditing, by 2030 SAV aims to complete its digital infrastructure and gradually build a modern and robust state audit system based on digital technologies, with particular emphasis on the development and application of artificial intelligence (AI) methods to support audit activities.
In the area of international cooperation, SAV has effectively leveraged and maximised the benefits of its bilateral partnerships to enhance the professional capacity of state auditors. Going forward, SAV will continue to act as a responsible and proactive member in implementing multilateral commitments and agreements under INTOSAI, ASOSAI and ASEANSAI, and to fulfil its role as a member of the ASOSAI Audit Committee for the 2024–2027 term, thereby further enhancing the role and standing of SAV at the regional and international levels.
Deputy Auditor General Ha Thi My Dzung also congratulated partner SAIs on their continued development and expressed her confidence that, with their long-standing traditions and professional expertise, they would continue to work closely with SAV in contributing to the advancement of the global public auditing community.
Reflecting on past cooperation outcomes, the Deputy Auditor General highly appreciated the close collaboration and experience-sharing provided by partner SAIs. SAV also expressed its sincere appreciation for the goodwill and strong cooperation extended by SAIs through multilateral forums under ASOSAI and INTOSAI, particularly the trust and support extended to SAV during its hosting of the 14th ASOSAI Assembly in 2018, as well as during its tenure as Chair of ASOSAI (2018–2021), member of the ASOSAI Governing Board (2021–2024) and member of the ASOSAI Audit Committee (2024–2027).
Building on these positive cooperation outcomes, Deputy Auditor General Ha Thi My Dzung noted that, in the coming period, SAV wishes to work closely with partner SAIs to organise exchanges of high-level delegations and technical working visits on topics of mutual interest.
At the same time, SAV will continue to support one another within multilateral forums, particularly under INTOSAI and ASOSAI, in order to enhance shared value and collective benefits for both individual members and the organisations as a whole. In particular, SAV expressed its desire to strengthen information exchange, experience-sharing and close coordination with the SAI of Iran in effectively fulfilling their responsibilities as members of the ASOSAI Audit Committee for the 2024–2027 term.
Welcoming and appreciating the views shared by Deputy Auditor General Ha Thi My Dzung, the leaders of the parner SAIs highly valued the role and contributions of SAV in recent years and reaffirmed their commitment to continued mutual support and cooperation within both bilateral and multilateral frameworks.
The SAI Egypt shared that SAV has in recent years strengthened its engagement with the Egyptian SAI through joint professional activities and participation in INTOSAI conferences, while also holding discussions on the exchange of technical guidance related to independence, transparency, and cooperation between SAIs and anti-corruption bodies.
As host of INCOSAI 25, the Egyptian SAI is currently leading a number of regional initiatives aimed at enhancing crisis-response capacity and promoting strategic partnerships among SAIs. These initiatives provide favourable conditions for expanding technical cooperation and delegation exchanges between SAV and the Egyptian SAI in the coming period.
The Saudi Arabian SAI shared that over the past six years it has proactively implemented the Saudi Fund for Improved SAI Performance, an initiative designed to support INTOSAI and ASOSAI member SAIs through the provision of information technology equipment, technical infrastructure, and the organisation of international professional workshops. SAV has benefited from these initiatives, which have contributed positively to its operational effectiveness.
The Saudi Arabian SAI expressed its wish to continue accompanying SAV and other SAIs through advanced training programmes, expert exchanges and multilateral cooperation initiatives aimed at strengthening audit capacity, particularly in the areas of digital transformation and sustainable development auditing. It also conveyed its appreciation for SAV’s support of Saudi Arabia in assuming the role of Chair of ASOSAI.
The SAI of the United Arab Emirates (UAE) noted that SAV and the UAE SAI maintain an active cooperative relationship within international forums, particularly in the areas of anti-corruption auditing and public financial transparency.
Looking ahead, both sides agreed to maintain regular communication channels between senior leadership and technical units, while exploring opportunities to establish joint training activities and exchanges of experience in information technology auditing, the application of digital technologies in audit work, auditing of the Sustainable Development Goals (SDGs), and public financial oversight.
Both parties also expressed their intention to further explore the establishment of a formal cooperation framework, including the possible signing of a Memorandum of Understanding (MoU) in the future, in order to create a sustainable foundation for technical assistance, expert exchanges and thematic workshops.
The SAI of Indonesia noted that the two institutions have maintained close and substantive cooperation, as reflected in the organisation of annual bilateral workshops. The two sides are currently working closely to prepare for the 4th Joint Workshop, scheduled to take place in Indonesia next month.
The leadership of SAV congratulated the Indonesian SAI on its preparations to assume the role of Chair of INTOSAI for the forthcoming term, expressing confidence that Indonesia’s experience as a leading country within ASEAN would enable it to effectively guide the global SAI community.
Both sides reaffirmed their commitment to further expanding cooperation, strengthening the exchange of professional experience, jointly organising expert exchange programmes, and contributing proactively to multilateral initiatives aimed at enhancing the quality, transparency and effectiveness of public-sector auditing.
The SAI of Iran reaffirmed its strong interest in cooperation and experience-sharing, particularly in areas where each side has comparative strengths. The Iranian SAI is currently intensifying its work on performance auditing and promoting more effective audits of the state budget.
SAV and the Iranian SAI identified significant potential for deeper cooperation in banking audits and the application of information technology in auditing. Both sides expressed their desire to develop bilateral activities and to coordinate closely in the preparation and implementation of the ASOSAI financial statement audit in the period ahead.
The SAI of Lao PDR shared that the two institutions have maintained a long-standing, close and special cooperative relationship for more than two decades, characterised by extensive mutual support. Each year, SAV organises professional training courses in Viet Nam for Lao auditors, sharing audit methodologies, professional standards and practical experience, while also dispatching experts to Lao PDR to support capacity development. High-level delegation exchanges are also regularly conducted to strengthen strategic cooperation and promote the modernisation of state audit activities, particularly in the context of digital transformation.
The Lao SAI highly appreciated SAV’s consistent companionship and effective support, and expressed its wish to continue close coordination within multilateral forums and to implement practical, long-term cooperation programmes in line with the broader cooperation frameworks agreed upon by the two Governments.
The SAI of Thailand highly valued its cooperation with SAV within ASOSAI and ASEANSAI, as well as through various collaborative initiatives, particularly the international cooperative audit on water resource management in the Mekong River Basin, led by SAV.
Given its experience in organising interregional conferences and training programmes, the Thai SAI indicated that the two sides could further expand cooperation in areas such as environmental auditing, climate change auditing, and human resource development, while reaffirming their mutual commitment to supporting one another within both bilateral and regional cooperation frameworks.
The SAI of Uzbekistan noted that SAV and the Uzbek SAI held productive exchanges earlier this year, during which both sides agreed to strengthen technical cooperation and share experience in modern audit practices. The Uzbek SAI is currently accelerating reforms and modernisation efforts aimed at enhancing transparency and deeper international integration, particularly in the context of implementing a new Law on the State Audit and advancing digital transformation in public-sector auditing.
The leadership of both institutions agreed to organise a technical-level online meeting in the near future to further operationalise cooperation areas, including high-level and technical delegation exchanges, experience-sharing on the application of artificial intelligence in auditing, and remote auditing practices. Both sides expect that maintaining regular communication channels will provide a solid foundation for practical cooperation activities and contribute positively to the global public auditing community.
The SAI of Kyrgyzstan expressed its satisfaction with the continued exchanges maintained within the frameworks of ASOSAI and INTOSAI, particularly in programmes focused on the modernisation of public-sector auditing and the strengthening of auditors’ professional capacities. Both sides recognised strong potential for cooperation in sharing experience related to standard-setting, the application of technology in auditing, and enhancing public financial transparency.
The SAV leadership highly appreciated the reform efforts undertaken by the Kyrgyz SAI in recent years, especially in developing risk-based audit approaches and state budget auditing practices. The two institutions agreed to continue discussions aimed at preparing concrete cooperation activities, including the organisation of technical workshops, delegation exchanges, and the promotion of multilateral cooperation within the Central Asia – Southeast Asia region. The SAI of Kyrgyzstan expressed its readiness to work closely with SAV to learn from one another and to contribute actively to a dynamic, innovative and forward-looking global public auditing ecosystem.