Currently, corruption is considered a "national problem" by the Party and State. Anti-corruption is the task of the Party, the people and the political system as a whole. Established by the National Assembly, being an independent operation, abiding only by the law, with the legal status of an inspection agency on public finances and public assets, the State Audit Office of Viet Nam (SAV) is responsible for corruption detecting and handling as well as preventing losses and wastefulness in the management and usage of public finances and assets.
Over the years, especially since the implementation of the Law on Anti-Corruption, in line with the scope of its rights and responsibilities, SAV has developed audit plans with the focus on issues that attracted attention by the Party, the National Assembly the Government and the society as a whole, areas of susceptibility to losses, corruption and waste. The audit results and audit recommendations follow up, SAV has coordinated with competent authorities to settle violations in the management and use of public finance and assets. In addition, the publicization of audit results and implementation of audit recommendations made by SAV has been carried out periodically to help the public timely have sufficient information on the State budget operation and management.
Promoting the role of Anti-corruption and waste through audit activities at regional audit offices
Apart from financial audit, and compliance audit on public financial and asset management in provinces, regional audit offices also conducted many performance audits and thematic audits in new sensitive areas of susceptibility to corruption and waste such as urban land management, mineral resources, public-private partnership projects BT, BOT, etc. Many findings and recommendations have been made to handle violations in the management and use of public finance and assets, contributing to thrift practice, corruption, loss and waste prevention, finding and preventing law-violating acts, and improving the efficiency of the use of public finance and assets.
During audit implementation, leaders of regional audit offices have always disseminated the Party and State's anti-corruption ideology to auditors and officials; considered the principle “Fairness - Integrity – Professionalism - Honesty” as the target for all auditors; constantly paid attention to, timely encouraged and rewarded individuals, audit teams that made new findings and recommendations related to regimes/policies amendment and improvement.
In addition, regional audit offices have strengthened the coordination with anti-corruption agencies in regions under their management such as the Inspectorate, Internal Affairs Department, Public Security, etc and actively provided information to the Provincial People's Councils to facilitate the inspection and supervision of the State budget management and usage. Such effective coordination supports the avoidance of the overlap in audit activities and facilitates the daily operations of auditees as well as improves the efficiency and effectiveness of audit works.
In general, regional audit offices always receive the close coordination of the People's Councils and People's Committees at all, from the stages of audit survey, audit planning and implementation, drafting audit reports to audit follow-up stage. Through the audit, regional audit offices provide findings relating to waste and inefficiency in the implementation of state budget then to facilitate the People's Councils in making decisions on budget and budget allocation to the right subjects, for the right purposes and in close, efficient and economical manner; contributing to the amendments and supplementation of mechanisms and policies on financial management, strengthening the management effectiveness, ensuring and promoting the transparency and accountability of the legal executive system in State management activities.
The workshop on "Anti-corruption and the role of the State Audit" on 24 August 2022
Proposed solutions for improving the effectiveness of anti-corruption through audit activities at regional audit offices
Firstly, to continuously implement the Resolution of the 13
th National Party Congress; regulations of the Party, the State and SAV’s on corruption fighting and prevention; to enhance the awareness and responsibility of Party members, state officials and auditors in performing their duties.
Secondly, to develop and promulgate the audit process of corruption signal situations to facilitate corruption fighting and prevention through audit activities; to request the competent authorities to set regulations on authorisation of SAV’s in sealing assets, freezing accounts, stopping the transfer of assets, land, real estate, etc. when detecting corruption signal in order to prevent the risk of property dispersal, increase the rate of asset recovery as regulated.
Thirdly, to improve the transparency and timeliness of the information and the works perfomed by the delegations. The Heads/ Team Leaders of Audit Delegations should grasp audit results to promptly report to Chief Auditors about signs of major and serious violations, especially signs of corruption and waste in management and usage of public finance and assets for progressing to higher level, ensuring the timely decisions and instructions related to the assessment on the legal basis, audit evidence, determination of additional information and documents which should be collected to strengthen audit evidence, audit documents, clarify audit contents or transferring such cases to competent agencies for further investigation and settlement as regulated.
Fourthly, to continuously enhance the capability of party members, officials and auditors; strengthen the inspection, supervision, discipline, settlement of cases that conceals violations in localities and audited entities.
Fifthly, to continuously disclose SAV's audit results through the mass media, contributing to the improved supervising role of authorities and the public as a whole./.