From the early days of the State Audit Organization of Lao PDR (SAO) in 1998, the State Audit Office of Viet Nam (SAV) and SAO have mutually built up this special and comprehensive relationship. Such a relationship is further strengthened for the purpose of mutual innovation, improved operating efficiency and remarkable improvement.
The State Audit Office of Viet Nam provides online training on banking audit and process of auditing road construction investment projects for
the State Audit Office of Laos in 2021
Close cooperation and effective coordination
Throughout such cooperation process, especially since the signing date of the Cooperation Agreement on 11 October 2000 in Ha Noi, SAV and SAO have consistently maintained close working relationship and effective coordination within the framework of bilateral and multilateral cooperation. Accordingly, both SAIs have regularly exchanged high-level delegations led by the Heads and Deputy Heads. Remarkably, since 2010 to date, there has been at least one official visit paid by one SAI to the other each year. Through the exchange of high-level delegations, two SAIs continuously affirms its highest level of commitment to the development of special cooperative relationships regarding state audit experience exchange and cross-learning, information provision and mutual understanding, guiding and promoting cooperative areas, etc. In the period of 2021-2022, in the context of the Covid-19 pandemic, both SAIs continuously conducted their cooperating activities via virtual conferences chaired by their Heads.
The training and sharing of knowledge and experience on public audit is carried out regularly by both SAIs before the signing date of the Cooperation Agreement in 2000. Each year, both SAIs co-organize training courses in Viet Nam and Laos at central and regional levels. From 2020 to date, in the context of the Covid-19 pandemic, training activities of the two SAIs have been maintained regularly in the online format.
Both SAIs also actively cooperate in auditing activities, providing equipment assistance, information and document exchange. Many SAO's auditors participated in audits conducted by SAV and closely coordinated with the audit teams of SAV audit delegations to conduct audits in Laos. SAV sponsored some computers for SAO. In addition, SAV has also provided many documents and information on experience, processes and auditing skills at the request of SAO for its reference.
In addition, both SAIs have actively supported each other in the framework of multilateral cooperation such as the International Organisation of Supreme Audit Institutions (INTOSAI), the Asian Organization of Supreme Audit Institutions (ASOSAI), the Southeast Asian Organization of Supreme Audit Institutions (ASEANSAI) and within the framework of the tripartite cooperation between the Cambodia - Laos – Viet Nam. In particular, SAO enthusiastically supported and closely coordinated with SAV in its campaign for hosting the 14th ASOSAI Assembly in 2018 and taking the position as the Chair of the ASOSAI for the 2018-2021 period; SAV supported SAO in assuming the position as Chair of the ASEANSAI for the 2017-2019 period.
In order to welcome “The Viet Nam - Laos Friendship and Solidarity Year 2022”, and celebrate “The 60th anniversary of diplomatic relations and the 45th anniversary of the Viet Nam - Lao Treaty of Amity and Cooperation, both SAIs agreed to implement the Cooperative Plan in 2022, including the following activities: Virtual conference on public audit system (21 April 2022); The visit of SAO delegation led by SAO President in Viet Nam (6-10 September 2022); The visit of SAV delegation led by SAV Auditor General in Laos (tentatively in Quarter IV/2022); Training course for SAO delegation (7-26 November 2022); supporting SAO in establishing electronic office (e-office).
Continuously strengthen the comprehensive cooperative relationship
In the coming time, in order to further develop a bilateral cooperation relationship between SAV and SAO to make it more practical and effective and to meet the increasing requirements for the position, roles, functions and duties of each organization and matching the great friendship, the two SAIs agree to focus on promoting and improving the effectiveness of regular activities such as exchanging delegations of management level; audit training for Lao auditors in Viet Nam and Laos on areas as suggested by SAO such as state budget, capital construction investment, state-owned enterprises, post and telecommunications enterprises, ODA projects; the participation of Laos auditors in audits conducted in Viet Nam; organizing talks and workshops as a forum for both SAIs to discuss issues of mutual concern.
SAO proposes that SAV support it in establishing an electronic office (e-office). SAV highly appreciates this mission of SAO and expresses its sincere thanks for SAO's trust. The IT application in the institutional operations is one of the strategic areas which SAV strives for; therefore, SAV fully supports such a mission and is willing, under the scope of its capability and during the electronification and modernization of SAO operations, to share the experience with SAO and provide it with support to the best of SAV's ability.
The two SAIs also agree to continue supporting each other in multilateral forums, especially within the framework of ASOSAI, ASEANSAI and the Cambodia - Laos - Viet Nam tripartite cooperation forum to increase the values and benefits of each SAI and organizations. The implementation plan of cooperation activities in 2022 and the following years between the two SAIs will closely follow the needs and capacity of the two SAIs in an effective and substantive manner. It may be considered to strengthen online cooperation activities in case of complicated Covid-19 developments and include audit cooperation activities into the cooperation agreement between the two governments in the 2021-2025 period.
Viet Nam and Laos are two close neighbors, the people of the two countries have a long-standing traditional relationship. Due to their excellent relationship, SAV and SAO consistently work together with continued efforts to implement a cooperation program, bringing practical effectiveness in the public sector audit of the two countries and contributing to the establishment of a strong and transparent financial regime, construction and defense of the Fatherland in the new development period of each country. The ongoing support of the two SAIs further contributes to developing and strengthening the special solidarity and comprehensive cooperation between Laos and Viet Nam. The cooperation relationship between the two SAIs has facilitated cooperative activities and mutual assistance in all fields/.