Vietnam State Audit (SAV) has made great efforts to build and develop operational audits in recent years, promoting public governance reform in Viet Nam, contributing to the successful implementation of national targets and meeting the demand of international economic integration.

The SAV has implemented many operational audits or thematic audits to assess the economics, efficiency of public policies, public investment projects, and other programmes related to national goals and sustainable development.

Some prominent audits conducted at projects including the implementation of measures reducing the use of plastic bags in HCM City under the Government's scheme, post-investment management activities for centralised water supply projects under the national target programme on rural clean water and environmental sanitation for the 2012-15 period, and the national target programme for sustainable poverty reduction in the 2016-20 period.

In addition, the SAV has also audited many investment projects in BT (build-transfer) and BOT (build-operate-transfer) forms nationwide. In particularly, SAV has verified the results of disbursement indicators of a programme, which supports the implementation of two national target programmes including building new rural areas and sustainable poverty reduction in the 2016-20 period with loans borrowed from the World Bank.

Through the audit results, SAV has made recommendations on financial handling, helping State agencies rectify the management, re-evaluate the capacity of policy implementation and rightly evaluate the real management on programmes and projects to overcome weaknesses and shortcomings, preventing waste and losses and ensuring the effective use of public funds.

The SAV has also proposed amending, supplementing, replacing and cancelling thousands of legal documents, that are inconsistent with reality, to contribute to the efficiency of State management.

The operational audit of public policies and national goals is still quite new in Viet Nam. It is being continuously developed and improved in terms of content, methods of implementation and principles of evaluation. However, in the current context, as a member of the International Organisation of Supreme Audit Institutions (INTOSAI), the SAV has been constantly striving to promote its role and influence in the implementation of national goals and sustainable development goals, keeping the spirit of the Moscow Declaration.

This spirit has been seen through auditing activities, in which the SAV can point out the shortcomings and limitations, making audit recommendations to the National Assembly and the Government to adjust policies and regulations in a timely and effective manner.

The SAV can further promote the application of operational audit types to assess the economy as well as the efficiency of policies and national target programmes, recommending management agencies solutions to handle such shortcomings during the implementation process.

The SAV has developed a team of skilled and professional auditors to adapt to changes in the audit environment and meet the demands of stakeholders. Big data analysis, the application of artificial intelligence, digitalisation and digital signatures are the methods promoting the efficiency of auditing activities, improving accountability and transparency in the State administration management. In the current context of Industry 4.0, auditors have to practise skills and improve necessary knowledge to approach and innovate new methods of audit activities.

In addition, SAV can increase its positive influence by effective interactions with the audited agencies, while enhancing cooperation and information exchange, effectively connecting with experts and citizens to strengthen public confidence and encouraging joint efforts between SAV and stakeholders. All efforts aim to identify and analyze national interests before making decisions for major policies and national programmes.

SAV has also focused on strengthening bilateral cooperation with other SAVs around the world in the auditing of public policies and national target programmes to contribute to the successful implementation of policy goals in each country and around the world. – VNS

The Moscow Declaration was adopted at the 23rd International Organization of Supreme Audit Institutions Congress in the Russian Federation in September 2019, through two sessions of discussion on Information Technologies for the Development of Public Administration and The Role of Supreme Audit Institutions in the Achievement of National Priorities and Goals.  The declaration outlines strategic directions for the development of public sector audits, including: ensuring independent external monitoring of the implementation of National Target Programmes, including independent external oversight on achieving nationally agreed upon targets (including those linked to the sustainable development goals), effectively respond to opportunities brought by technological advancement; and enhance the impact of SAVs.