GIG Program supports SAV in enhancing government accountability

On August 14th 2017, at the headquarters of SAV, Deputy Auditor General Vu Van Hoa hosted a courtesy meeting with a delegation from USAID Governance for Inclusive Growth Program (GIG Program), headed by the Program Expert, Mr. Jose Oyola, former Assistant Director of Strategic Issues of the U.S. Government Accountability Office (GAO). The objective of the meeting is to support SAV in designing audit plans, auditing state budget estimates, improving audit report quality and quality control. 

During his business trip in Vietnam from 14-18 August 2017, Mr. Oyola delivered an extensive training course on audit planning on 15 August for 15 performance audit practitioners from different departments of SAV. As presented by Mr. Oyola, there are 5 steps in audit planning that includes gaining clear understanding of audited entity; developing audit questions; developing audit design and examining internal control; determining how to collect evidences; and planning to analyze data and meet methodological challenges. At the course, participants had opportunities to present and discuss their audit plans using the 5-step approach.

With a view to enhancing quality, efficiency and effectiveness of audit activities, on August 16th, SAV and GIG Program have jointly held a Workshop on “Improvement of audit reports and Assurance of audit quality control”. The workshop was chaired by Deputy Auditor General Vu Van Hoa with the participation of Mr. Oyola - GIG Program’s expert, Mr. David Anderson - GIG Program Director, Mr. Hoang Quang Ham - Permanent member of Financial and Budgetary Committee of the National Assembly and more than 80 representatives from Specialized Audit Departments and Regional Audit Offices of SAV. After opening remarks by DAG Vu Van Hoa, Mr. Hoang Quang Ham presented his paper on Role of SAV’s audit reports in decision making by the National Assembly. SAV representatives presented 02 papers including i) New points in audit report preparation after SAV issued revised audit standard system and the Regulation on audit quality control in 2016; ii) and Actual situation on audit quality control and assurance. At the workshop, Mr. Oyola shared knowledge, international experience and good practices in auditing state budget estimates, improving quality of audit reports and audit quality control. All participants actively discussed and proposed effective solutions to boost up quality, efficiency and effectiveness of audit activities. Results of the workshop would help SAV to strengthen audit capacity in order to meet the expectation of the National Assembly and further promote the role of state inspection and supervision of public finance and assets.  

On August 17th & 18th, there was a training course on skills for preparing effective audit reports and quality control for 60 state auditors with the instruction by Mr. Jose Oyola. Participants had opportunities to learn up-to-date audit approaches and good practices, accessing case studies of GAO as provided by the course instructor and doing a number of audit group exercises. The course received positive feedbacks from many participants who found it informative and practical.

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