State Audit Office of Vietnam
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INTOSAI Performance and Accountability Report (PAR 2017—2018)
The management of public debt plays a fundamental role in sustainable development of national finance. Therefore, the audit of public debt management also plays an equally important role in public debt audit activities of the SAV. By 2011, for the first time, the SAV has started and gradually introduced the audit of public debt management at Ministry of Finance as a detailed audit in the annual audit report on State budget settlement. Especially, since 2016, the SAV organized a public debt audit into an annual thematic audit. The conduct of an audit of public debt management is in accordance with international practice as well as regulations on public debt management under Vietnam’s Public Debt Management Law.
Big data and big data analytics have brought new concerns and opportunities in public auditing community.
Ms. Hu Zejun has often used the phrase, “Standing higher,” a metaphor that auditors should stand higher to better understand the overall situation and development trends—to get a better grasp of the bigger picture.
