(sav.gov.vn) – Recently, at the headquarters of the Audit Office of Catalonia in Spain, Deputy Auditor General of the State Audit Office of Viet Nam (SAV) Ha Thi My Dzung held a working meeting with the Audit Office of Catalonia to promote future cooperation between the two institutions.
Participants from the Audit Office of Catalonia included Mr. Miquel Salazar Canalda, President of the Audit Office; Ms. Maria Àngels Cabasés Piqué, Member of the Council; Mr. Josep Viñas Xifra, Member of the Council; Ms. Sandra Par Cebrián, Head of the Office; together with representatives of several affiliated units.
Participants from the State Audit Office of Viet Nam included 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, Mr. Nguyen Viet Ha, Deputy Head of Administrative Department.
Welcoming Deputy Auditor General Ha Thi My Dzung and the Vietnamese delegation, Mr. Miquel Salazar Canalda expressed his pleasure at hosting the meeting and introduced the historical background of the Audit Office of Catalonia. He noted that the institution traces its origins back to the Middle Ages in Spain. Its earliest predecessor was the Court of Accounts established by the King of Aragon in the 13th century, which functioned as the first audit body with authority over the entire territory of Spain. A second institutional predecessor emerged in the mid-14th century under the name Diputació del General.
In 1979, pursuant to the Statute of Autonomy of Catalonia, the independent public audit institution was fully re-established under the name Sindicatura de Comptes de Catalunya. The 2006 Statute of Autonomy of Catalonia further regulates the existence and mandate of the Audit Office of Catalonia under Articles 80 and 81.
The Audit Office of Catalonia operates under the authority of the Parliament of Catalonia while enjoying full functional independence. It is the independent body responsible for financial management oversight, economic management and performance control of the Government of Catalonia, local authorities and other public-sector entities within the region.
The Audit Office is accountable to the Parliament of Catalonia and carries out its functions by delegation of the Parliament, enjoying full autonomy in organisation, operations and budget in accordance with the law. The Audit Office and the Court of Accounts of Spain maintain a cooperative relationship governed by an agreement establishing mechanisms for participation in judicial proceedings related to financial liability.
The Audit Office of Catalonia is composed of auditors appointed by the Parliament of Catalonia by a three-fifths majority. The President of the Audit Office is elected from among its auditors and serves as head of the institution for a three-year term.
The Governing Council consists of seven members elected by the Parliament with a qualified majority (three-fifths) for a six-year term. The Council is chaired by the President of the Audit Office and includes the Secretary General. The Audit Office is organised into seven specialised departments, each headed by an auditor and staffed by teams of auditors, assistant auditors and support personnel, under the supervision and coordination of a supervising auditor.
Expressing her appreciation for the warm reception and the comprehensive introduction provided by the President of the Audit Office of Catalonia, Deputy Auditor General Ha Thi My Dzung stated her pleasure at meeting her counterparts and expressed her hope that the meeting would open up new prospects for cooperation between the two institutions in the coming period.
She emphasised that the visit and working session at the Audit Office of Catalonia were of great significance, laying an initial foundation and opening new opportunities for cooperation between the State Audit Office of Viet Nam and the Audit Office of Catalonia, particularly in strengthening the functions of regional audit offices.
At the meeting, the leadership of the SAV briefed the Catalan side on key aspects of Viet Nam’s socio-economic development and the recent evolution of SAV.
The SAV leadership noted that the organisational structure of 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.
In terms of international cooperation, SAV currently maintains 19 valid international cooperation agreements with bilateral partners. SAV is one of the four founding members of ASEANSAI, served as Chair of ASOSAI for the 2018–2021 term, and was elected as a member of the ASOSAI Audit Committee for the 2024–2027 term at the 16th ASOSAI Assembly held in India in September 2024.
In the coming period, SAV will continue to act as a responsible member in implementing multilateral commitments and agreements within INTOSAI, ASOSAI and ASEANSAI, and will effectively fulfil its role as a member of the ASOSAI Audit Committee for the 2024–2027 term, thereby contributing to enhancing the standing and role of the SAV at regional and international levels.
The leadership of the SAV expressed the wish to further strengthen exchanges of professional delegations and sharing of expertise in areas of mutual interest and comparative strength, through the dispatch of experts, participation in training programmes and attendance at seminars and workshops hosted by each side.
The working programme continued with a technical roundtable entitled “Strengthening the regional audit function of Supreme Audit Institutions”.
Representing the SAV, Ngo Minh Kiem, Chief Auditor of the Regional Audit Office No. I, and representing the Audit Office of Catalonia, Ms. Maria Àngels Cabasés Piqué, delivered thematic presentations.
Ms. Maria Àngels Cabasés Piqué shared that all activities of the Audit Office of Catalonia are governed by a clear legal framework, including internal regulations adopted by the Council, Council resolutions and the internal rules of the Parliament, thereby establishing a solid legal foundation for an independent, transparent and professional audit institution.
The Audit Office performs three core functions: auditing, advisory services and the exercise of delegated responsibilities in the field of financial liability. Auditing remains its central function, focusing on the examination of the consolidated financial statements of the Government of Catalonia, reports of local authorities and public-sector entities, as well as the audit of accounting processes related to elections within the region.
In addition, the Audit Office conducts financial audits, compliance audits and performance audits, with particular emphasis on information systems and cybersecurity audits, an area of growing importance in the context of the rapid digital transformation of the public sector.
The scope of the Audit Office’s activities covers the entire public sector of Catalonia, including the regional government, local authorities, public bodies, enterprises, funds, consortia that are wholly or largely publicly funded, as well as public universities and other public-law entities.
According to available data, the Audit Office currently oversees and audits 1,942 entities, with total expenditure under audit amounting to EUR 64.682 billion. In 2024, the Office issued 30 audit reports, presenting 310 opinions and 217 recommendations, making a significant contribution to enhancing transparency and accountability in public financial management.
The process for drafting and approving audit reports is conducted through several rigorous stages, including preparation of initial drafts, internal quality control, consultation with audited entities, and final approval by the Plenary Session before official publication. These reports serve not only as technical products but also as important instruments enabling the Parliament of Catalonia to exercise oversight over the public sector and to strengthen public trust in the integrity, effectiveness and transparency of regional public finances.
From the perspective of the SAV, Mr. Ngo Minh Kiem noted that, as Viet Nam is undertaking major administrative reforms, including the consolidation of provinces and the transition towards a two-tier local government model, the role of regional audit offices is becoming increasingly important. Currently, approximately 70% of total state budget expenditure is managed at the local level, together with numerous public investment programmes and off-budget financial funds delegated to local authorities. Strengthening the functions, capacity and operational methods of regional audit offices is therefore essential to ensure transparency and efficiency in the management and use of public finances and assets.
One of the key priorities of the regional audit offices is the prevention of corruption and misconduct. Acting as the “eyes and ears” of SAV at the local level, these units not only detect violations but also contribute to early prevention. During the 2021–2026 period, the SAV referred 17 cases showing signs of violations to investigative authorities and provided more than 1,800 audit reports to support supervision and inspection activities.
To enhance effectiveness, regional audit offices are accelerating the application of technology and artificial intelligence (AI) to detect anomalies in budget revenues and expenditures, digitise audit files, apply data analytics and conduct remote audits, thereby reducing audit time while improving the quality and reliability of audit results.
In the context of implementing the two-tier local government model, regional audit offices are also strengthening coordination with local authorities throughout the audit cycle, from planning to follow-up on audit recommendations. Coordination mechanisms are being reviewed and adjusted to reflect new realities, ensuring that each audit not only identifies shortcomings but also contributes to improving institutions and enhancing public governance. This represents an important step for SAV to further affirm its pivotal role within the national public financial oversight system.
Following the presentations, the two sides engaged in an in-depth discussion focusing on practical issues related to enhancing capacity and expanding the scope of activities of regional audit institutions. Representatives from both sides agreed that, in the current public governance context, regional audit bodies are required not only to act as “financial watchdogs” but also to serve as policy advisory partners supporting local authorities in improving resource management efficiency.
Participants also shared valuable experiences in the application of technology, particularly artificial intelligence, and the use of big data to identify risks, prioritise audit areas and enhance the quality of public financial oversight.
The Catalan side highly appreciated the reform efforts of SAV, especially in modernising audit methodologies and strengthening the role of regional audit offices in detecting and preventing corruption and waste. Representatives of the Audit Office of Catalonia also expressed their wish to enhance experience-sharing, professional exchanges, and the organisation of joint training courses and bilateral workshops on topics of mutual interest, such as IT auditing, performance auditing and local public-sector auditing.
In concluding the meeting, Deputy Auditor General Ha Thi My Dzung emphasised that the meeting and roundtable discussion with the Audit Office of Catalonia not only opened up new opportunities for cooperation but also marked an important initial step in building a cooperative bridge between SAV and regional audit institutions in Europe.
She expressed her confidence that strengthened professional exchanges, the sharing of experience in regional audit governance and the application of digital technologies would enable both institutions to develop further and contribute meaningfully to the common mission of the global community of SAIs under INTOSAI in promoting transparency, accountability and sustainable public financial management.