In general, the main audit fields are as followed:
1/ Compliance and Financial Audit in using and management of State Budget: SAV will audit the State Budget 2016 Settlement Report of Ministry of Finance (MOF), Ministry of Planning and Investment (MPI), 13 other Ministries, Central Government agenciesand 47 local provinces/cities governments. The main objectivederived from these audits is a comprehensive review of the management and administration of public assets &fundsby asserting the local and state budget’s settlement reports as a basis to assist the Natinal Assembly in the process of approvingthe 2016 AnnualFinal State Budget Settelment Report.
2/ Performance Audit: SAV chooses 08 subjects to perform audit on such as: The management and treatment of industrial waste-water at Khanh Phu Industrial Zone, Ninh Binh Province; The Project of implementingthe initiative of Eco-Industrial Zone toward substanable Industries Zones model in Vietnam, Project on city water supply and waste-water system funded by World Bank’s loan (at province of Binh Duong, Nghe An, Thanh Hoa, Quảng Nam, Ninh Binh, Lam Dong, Quang Tri, Dak Lak, Kien Giang, Quang Ninh, Binh Phuoc), etc.
3/ Specialized topic Audit: 27 topics will be subjected to be audited in 2017. The topics are selected on the basis of their impacts on the country’s economy, welfare of peopleor being of society’s current concern such as: Public debt management to assess the truthfulness and reasonableness of the Public Debt Report 2016; Management and use of land allocation for urban projects, economic zones, resettlement lands and agricultural & forestry farms to assess the planning, management and usage of lands, collection of revenue from lands rental; the efficiency and effectiveness of State management of natural resources and minerals in association with environment protection; Equitization and divestment process in State-owned corporations.
4/ State construction projects: SAV will perform 59 audits on 83 projects (including20 BOT projects, 01 BT project, 01 BOT & BT combined project and 14 Official Development Assisstant-ODA projects).The main objective will be on reviewing the implement of Laws on Public Investment with the focus on (i)transportationconstruction projects in the form of BOT; (ii)the efficiency in using the ODA funds, loans with preferential interest from foreign donors; (iii)the residual debts treatment and the progress ofreimbrushmenton completed State-funded projects. 5/ State-owned enterprisesand financial institutions: SAV will perform audit at 34 entitiessuch asState Bank of Vietnam (SBV), 25 State-ownedEnterprises, 08 commercial banks and other financial institutions of which more than 50% equity is owned by State, and especiallthe process related tothe accquisition of two poor-performed commercial banks that the SBV accquired at 0 VNĐ. The audits will focus especially in the process of equitization anddivestment in State-owned Enterprises; restructuring of credit institutions, especially poor-performedcredit institutions andthe uniformly continuing implementation of treatment againstcross-ownership,implementation of risk managementto enhance the credit quality at banks and other financial institutions.