State Audit Office of Viet Nam: Proactive international integration, strengthening its standing

Affirming international standing

A key activity of the Vietnamese delegation in Azerbaijan was its participation in the 62nd Meeting of the Governing Board of the Asian Organisation of Supreme Audit Institutions (ASOSAI). In its capacity as a member of the ASOSAI Audit Committee for the 2024–2027 term, the SAV proactively contributed to the formulation and review of agenda papers, focusing on strategic matters such as capacity building, research proposals, activities of technical working groups, reports of the International Organisation of Supreme Audit Institutions (INTOSAI), the 2024 financial statements, and ASOSAI’s budget plan for 2026–2028.

During the meeting, the SAV, together with the SAIs of Iran and Azerbaijan, supervised the election of ASOSAI representatives nominated for the INTOSAI Governing Board for the 2025–2031 term and the selection of the INTOSAI external auditor for the 2026–2028 term.

“The application of AI promises to fundamentally transform audit methodologies in Viet Nam, gradually realising the goal of full-population testing (100% of data), enhancing risk monitoring, detecting irregularities early, and enabling timely recommendations prior to financial settlement, shifting towards a pre-audit rather than only post-audit approach.” Deputy Auditor General Bui Quoc Dzung

Notably, at the first joint conference between ASOSAI and the Arab Organisation of Supreme Audit Institutions (ARABOSAI) held in Azerbaijan, Deputy Auditor General Bui Quoc Dzung delivered a presentation on “Applying Artificial Intelligence in the operations of the State Audit Office of Viet Nam.” His remarks received strong recognition from participating delegations, demonstrating not only Viet Nam’s proactive integration into the global SAI community but also its determination to embrace modern audit trends.

On the bilateral framework, the mission contributed to strengthening ties between the SAV and the French Court of Accounts (Cour des Comptes). During a working session and technical dialogue, both sides exchanged views on the role of auditing in monitoring Green Public Procurement (GPP), a pressing issue in the context of climate change, and on the application of artificial intelligence in public sector auditing.

The SAV and the Cour des Comptes agreed to co-organise a joint workshop to exchange professional expertise in their respective areas of strength. Both SAIs reaffirmed their commitment to continue supporting each other at INTOSAI fora and within cooperation frameworks linking ASOSAI and the European Organisation of Supreme Audit Institutions (EUROSAI).

Of particular significance, President of the Litigation Chamber Jean-Yves Bertucci expressed his intention to invite the SAV to join the Association of Supreme Audit Institutions with French as a common language (AISCCUF) and to participate as an observer at the Forum of SAIs with Jurisdiction Functions scheduled to take place in Egypt at the end of 2025.

Proactive sharing of technical expertise

Throughout the mission, the SAV demonstrated strong proactiveness in sharing professional experience, thereby affirming its capability to lead and integrate deeply within the international auditing community.

In his presentation on AI application, Deputy Auditor General Bui Quoc Dzung outlined the concrete steps undertaken in SAV’s digital transformation to enhance the quality, efficiency and transparency of public financial oversight.
According to Dzung, the SAV has developed and deployed more than 30 IT applications interconnected within a unified digital architecture, supporting leadership, task coordination and monitoring in an efficient and synchronised manner.

“Developing specialised software in a unified architecture forms the foundation for digital auditing and future AI integration,” affirmed Deputy Auditor General Bui Quoc Dzung.

The SAV is also modernising its technological and data infrastructure and strengthening information security to meet increasingly demanding requirements of digital auditing. In 2024, the SAV piloted the use of AI in analysing reports of audits of the enterprise and banking sectors. This allowed early detection of irregularities that could be used as reference when drafting audit reports.

“The pilot forms the basis for expanding AI application to other audit areas from 2025 onwards,” Dzung stressed.

Besides AI, monitoring and auditing Green Public Procurement (GPP) are also of the SAV’s focus with initial implementation steps have been conducted. Speaking at the technical exchange with the Cours des Comptes, Mr Hoang Linh, Deputy Director General of the General Affairs Department, emphasised that GPP monitoring and auditing is not only an obligation but also a critical instrument to ensure the effectiveness of environmental policies, an increasingly important role for the SAV in the mean time.

In practice, the SAV has integrated environmental aspects in several audits. In its audit of procurement, management and use of pharmaceuticals, medical supplies and equipment, environmental criteria were incorporated into the audit process. Based on that, the SAV recommended ministries, sectors accelerate the adoption of guidelines on prioritising environmentally friendly products and introduce mandatory lifecycle requirements in procurement dossiers in the healthcare sector.

“These audits not only expand the scope of public financial oversight but also provide a practical basis for institutionalising environmental and GPP auditing, paving the way for it to become an independent audit field in the near future.”, Deputy Director General Hoang Linh