(sav.gov.vn) - Within the framework of the non-project asisstance on “Capacity Enhancement Support for the State Audit Office of Viet Nam (SAV)” funded by the General Court of Audit of the Kingdom of Saudi Arabia, the Workshop on State Audit Standards aligned with those of the International Organisation of Supreme Audit Institutions (INTOSAI) officially commenced on the morning of 23 July in Da Nang City.
This event forms part of a series of regional workshops held in Da Nang, Ho Chi Minh City and Thanh Hoa, jointly organised by the SAV’s Foreign Project Management Board, the Department of International Cooperation, and the Department of Audit Policies and Quality Control.
Delivering the opening remarks, Ms Dang Thi Hoang Lien, Deputy Director General of the Department of Audit Policies and Quality Control, emphasised that the 2024 State Audit Standards set serves as a compass for State auditors in discharge of their audit duties; ensuring strict adherence to professional ethics and strengthening auditors’ professional integrity and competence.
“Adherence to the State Audit Standards ensures audit quality, accuracy, and integrity of audit results, thereby strengthening public confidence in audit reports and enhancing the reputation and standing of the SAV in fulfilling the mandate entrusted by the Party, the National Assembly and the people,” Ms Dang Thi Hoang Lien affirmed.
The State Audit Standards were promulgated under Decision No. 08/2024/QD-KTNN dated 15 November 2024 by the Auditor General and officially comes into effect on 01 January 2025. The current system reflects the latest updates of the international auditing standards in terms of structure, nomenclature and numbering of standards. It incorporates revisions, additions, consolidation and separation of standards and introduces new standards that are aligned with international practices and responsive to operational realities.
The State Audit Standards forms the basis for the SAV to develop professional guidelines, audit procedures, guidance for different audit fields and types of audits, and methodological approaches based on risk assessment and materiality determination. It also serves as the foundation for documents governing the overall management of audit activities.
The workshop aims to update, consolidate and enhance the professional knowledge and competencies of the SAV officials engaged in auditing. In the context of deepening international integration and the rapid evolution of the digital economy, mastering and effectively applying auditing standards is paramount to ensuring objectivity, transparency and effectiveness in audit activities, thereby contributing to improved audit quality across the SAV.
During the workshop, participants will analyse, discuss and exchange views on the State Audit Standards, focusing on the revisions, updates and additions, particularly the alignment with INTOSAI standards, the State Audit Law, domestic legislation, requirements for anti-corruption and prevention of wrongdoing, and the application of information technology in audit activities.
The knowledge and experience shared throughout the workshop constitute practical and highly applicable reference material, supporting the consistent and effective application of the State Audit Standards in audit practices at all SAV units. This will contribute to strengthening audit capacity and effectiveness, ensuring professional, transparent and modern audit operations.
The workshop takes place over three days, from 23 to 25 July 2025. According to the programme, the subsequent workshops will be held in Ho Chi Minh City from 28 to 30 July 2025 and in Thanh Hoa from 04 to 06 August 2025.