Keeping pace with global standards while meeting Viet Nam’s practical requirements
According to Principle 20 of the International Organization of Supreme Audit Institutions (INTOSAI) on Transparency and Accountability, a Supreme Audit Institution (SAI) should timely and widely communicate its audit activities and results through the media, websites, or other channels. Additionally, SAIs should engage openly with the media or other stakeholders regarding audit activities and results and disclose this information in public forums. Transparency and accountability are further strengthened when audit-related information is made available promptly.
It is undeniable that public and transparent disclosure of information is a mandatory requirement in the process of building, developing, and continuously enhancing value, while also affirming the role, position, and reputation of each SAI.
In Viet Nam, public disclosure and transparency are essential in developing a socialist-oriented market economy and a law-governed state that serves the people. The role of inspection, examination, supervision, and auditing agencies is crucial in this process.
To align with international practices and meet practical demands, SAV has gradually incorporated public disclosure and transparency requirements into its Development Strategy and legal framework over the past three decades. Articles 50 and 51 of the Law on State Audit regulate the disclosure of audit reports and reports on the implementation of audit conclusions and recommendations. Furthermore, public disclosure of audit results is also stipulated in the 2002 State Budget Law, forming a fundamental legal framework that facilitates SAV’s public disclosure efforts. This framework enhances accountability in audit activities and contributes significantly to improving the effectiveness and efficiency of public financial and asset management at ministries, sectors, and localities.
Public disclosure and transparency milestones in 2024
In recent years, SAV has progressively implemented public disclosure and transparency measures to ensure strict compliance with legal regulations. Notably, these efforts were intensified in 2024, resulting in remarkable achievements.
In compliance with Resolution No. 53/2022/QH15, dated June 15, 2022, of the 15th National Assembly regarding the approval of the 2020 state budget finalisation, SAV disclosed the audit report as required. Additionally, a list of organisations and individuals failing to implement audit recommendations was published on SAV’s electronic portal.
In implementation of Resolution No. 74/2022/QH15, dated November 15, 2022, of the National Assembly on strengthening the implementation of policies and Laws on practicing thrift and combating wastefulness, the SAV continued to operate its Audit Report Disclosure System, providing electronic reports to the National Assembly’s Ethnic Council and Committees. This initiative has established a mechanism for the National Assembly and deputies to oversee audit activities, enhancing public disclosure and transparency. It has also addressed a longstanding question among National Assembly deputies: Who audits the auditor?
To support National Assembly sessions, in 2024, the SAV provided multiple comprehensive audit reports, serving as a basis for legislative and supervisory activities. Additionally, the Auditor General directly presented the 2022 state budget finalisation audit report and the 2023 consolidated audit report before the National Assembly, highlighting numerous findings that received great attention and appreciation from both the National Assembly and the public. The 2023 consolidated audit report and the 2022 audit recommendation implementation report were published in book form and made publicly available on SAV’s electronic portal and the Audit Newspaper. For audits nominated for the Gold Quality Award or special commendations, SAV summarised key findings and disclosed them on its electronic portal and Audit Newspaper within 30 days of the audit report’s issuance.
In particular, in 2024, the commitment to public and transparent information was further demonstrated when, for the first time, at the 7th session of the 15th National Assembly, the Auditor General answered inquiries before the National Assembly. This was an opportunity for the SAV to report to the National Assembly and voters nationwide on its mission, role, and activities in fulfilling its accountability responsibilities and overseeing the management of public finance and assets. Furthermore, the inquiry session opened discussions on various issues raised by National Assembly deputies, enabling the SAV to gather insights and refine solutions to enhance audit quality, thereby contributing to the prevention of corruption, wastefulness, and negativity.
Another notable event in 2024 was the successful public press conference on the 2023 audit results and the 2022 audit recommendation implementation results, which attracted numerous journalists and media representatives. The conference provided comprehensive insights into public financial and assets management, public investment disbursement, and other pressing issues of public concern. This event significantly enhanced the SAV’s media relations and public engagement. In addition, the SAV actively shared information about its operations and audit results with the press and organised specialised training for journalists to help them gain a deeper understanding of the SAV’s role, functions, and audit activities.
Following its audit results and activities disclosure and transparency policies, in 2025, SAV has already provided 308 audit reports and related documents to authorised state agencies for investigations, inspections, and supervision. To further strengthen transparency and proactive anti-corruption measures, SAV has coordinated with the Central Inspection Committee and the Central Internal Affairs Commission to grant them accounts for accessing and retrieving audit reports via its online portal:
https://congkhaibckt.sav.gov.vn. Through these efforts, SAV continues to reinforce its commitment to public disclosure and transparency, contributing to the development of a transparent and sustainable national financial system.
Tasks ahead of the New Year
Closing the year 2024 with numerous milestones, the SAV enters 2025 with the prestige and standing of an institution that has overseen the management and utilisation of public finances and assets for 30 years. This reputation is the result of a long-standing accumulation of core values that have been built and continuously nurtured over time. One of the key elements contributing to these core values is the commitment to transparency and public disclosure of information.
As the new spring of Snake Year approaches, the SAV remains steadfast in its mission to "publicly disclose audit results, publish the list of organisations and individuals that have not implemented or have insufficiently implemented audit conclusions and recommendations, and promptly provide audit reports to competent authorities for the purposes of inspection, supervision, examination, and investigation." These objectives are set at an even higher standard to meet the objective demands of national governance and administration while aligning with the trends of international cooperation and integration.
To effectively fulfil these tasks, the SAV must focus on the following key solutions:
First, regularly update and stay informed of global trends and international best practices on transparency, public disclosure, and accountability in the operations of Supreme Audit Institutions (SAIs) to ensure their appropriate application in the Vietnamese context.
Second, further enhance the legal framework governing the public disclosure of audit results and transparency of information, particularly in the context of the SAV's accelerated digital transformation and the increasing diversity of disclosure methods.
Third, continue directing functional units to proactively and promptly provide information on the SAV’s activities, as well as diverse details on audit results, to the press; facilitate media access to audit-related information; and prioritise training and capacity building for journalists specialising in SAV-related reporting.
Fourth, strengthen cooperation with press management agencies and media organisations to ensure accurate and timely communication about audit activities and results, effectively shaping public opinion, promoting compliance with audit-related regulations among organisations and individuals, and reinforcing the SAV’s role and position. These efforts contribute to fostering a culture of thrift, combating corruption, preventing losses, waste, and malpractice, and enhancing the efficiency of public financial and asset utilisation.
A new spring is on the horizon—a season of trust and hope, in which the SAV, alongside the nation, strives towards robust development in a new era. On the journey of integration and reaching new heights, the SAV carries with it not only its core values—
"Independence - Integrity - Professionalism - Credibility - Quality"—but also a strong commitment to transparency, public accountability, and openness. These are crucial factors in building public trust in audit results and reinforcing confidence in a transparent and sustainable national financial system, aligned with the people's aspirations and the policies of the Party and the State.