During globalisation, a Supreme Audit Institutions (SAI) could not stand on the sidelines of the world issues. Among others, these may include global financial turmoils, international health pandemics, conflict-driven cross-border migration and refugee issues, public corruption and money laundering, and looming fiscal exposures from climate change…

In that circumstances, the demands  on, and expectations  of, SAIs are formidable. This is due to the fact that SAIs play such a vital role in examining whether public funds are spent economically, efficiently and effectively in compliance with existing rules and regulations. By promoting good governance and ensuring that money is well spent, SAI can also contribute to the strenghtening of accountability, transaparency and integrity of a nation. In turn, this means SAI must work with integrity and meet the highest professional standards to fulfill their mandates as effectively as possible in the environment marked by constant change and daunting challenges. In order to fulfill its responsibilities, all SAIs have to embrace  a culture of continuous improvement; gearing up all the time and resources needed to develop the capacity they requires, professionally and organisationally. Fortunately, SAI doesn’t have to do this alone. International professional organisations like INTOSAI, ASOSAI or ASEANSAI are the most prominent examples of partners which provide institutionalised framework for SAI to promote development and transfer of knowledge; improving government auditing worldwide and ultimately enhancing capacity development. With that in mind,  boosting international cooperation and integration remain top agenda of SAV through its evolution.

SAV has become member of several international organisation but ASOSAI has been regarded as the development partner which SAV benefits the most from. In the framework of ASOSAI, SAV exercises international cooperation to the fullest and contribute as much as possible to the development of the community. SAV is a fully-fledged member of INTOSAI and remain active since 1997. In return, ASOSAI society helps SAV to strengthen the capacity both in terms of professional and organisational capacity.

International communications of the SAV with the ASOSAI occur in many cooperation areas such as: peer to peer programmes, support through INTOSAI, IDI and the regional, hosting bilateral exchanges, formal training programmes, secondments or longer-term placements, joint or partnership audits, informal contacts, etc. Engagement in ASOSAI's activities embraces all aspects of organisational development for SAV including: developing technical and managerial skills of audit staff; strengthening the SAI’s corporate support structures such as strategic planning, IT systems, human resource management, and resource management. Among those, cooperation programmes within IDI-ASOSAI remains to be the most effective ones. In the framework of IDI-ASOSAI cooperation programme on Development and implementation of strategic plan during the period of 2011-2013, SAV has formulated the Strategic plan for development for the period of 2013-2017 that serves as a blueprint to achieve the Development Strategy of SAV to the year 2020. The main objective of the programme is to support 07 selected SAI in developing their own strategic plans. State Audit office of Vietnam is one of the 7 SAI received the support from experts and specialists on needs assessment, strategic planning, developing action plan, subsequent monitoring  and evaluation. SAV take part in regular cooperation with ASOSAI's capacity development actitivities in order to exchange of ideas and knowledge which will strengthen our ability to promote good governance and accountability.

Moreover, by taking an active role in the ASOSAI, SAV has been acknowledged by the community for its efforts and contribution. As a result, in 2015 at the 13th ASOSAI Assembly SAV has been chosen to be the host for 14th ASOSAI Assembly which means that SAV shall be the Chairman for the period of 2018-2021 and the Governing Board Member of ASOSAI for 9 years. This marks a milestone in SAV's international integration history. 

In conclusion, as captured in INTOSAI motto: "Mutual experience benefits all", there is no doubt that SAI should ultilise the benefit of international integration and cooperation with other stakeholders to enhance its capacity development both in terms of professional and organisation. However, SAV needs to engage strategically. In other words, SAV needs to assess what SAV wants and chooses wisely in the interest of SAI capacity development.

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