Viet Nam and Peru to enhance the cooperation in audit

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( – Within the framework of the visit to the United of America and Peru, the delegation of the State Audit Office of Viet Nam (SAV) lead by the Auditor-General Ngo Van Tuan on the first of April had a working session with the Comptroller General of the Republic of Peru in the capital city Lima.

Ambassador Extraordinary and Plenipotentiary of the Socialist Republic of Viet Nam to Brazil cum Peru Bui Van Nghi also participated in the meeting.

There were other leaders of SAI Peru joining the session, including General Secretary cum Vice Comptroller General of Integrity and Control, Director General of Interinstitutional Relations Management, Director General of International Cooperation and Relations, Counsellor of Comptroller General’s Office and Deputy Director General of Performance Audit.

At the meeting, Mr. Tuan expressed his pleasure to visit the beautiful country of Peru on the right occasion of 30th year anniversary of diplomatic relation between Viet Nam and Peru. The Comptroller General of Peru, welcomed the delegation with honor and firmly believed that the visit shall set a solid foundation for the bilateral cooperation between the two countries and two organisations. The two heads shared the information of their respective Offices’ organizational structure, mandate and recent achievements.

Contraloría General de la República (Supreme Audit Institution of Peru) which was established in 1930 under the Law of the National Assembly holds the supreme power in the Peru national control system. In 1964, the legal status of this SAI was enshrined in the Constitution. Accordingly, SAI Peru assumes responsibility for monitoring the regularity of the implementation of state budget, public debts, activities of the audited entities.

Contraloría General de la República is a member of the Governing Board of the International Organisation of Supreme Audit Institutions (INTOSAI), the Chair of Sub-Committee on Cooperative Audit and the Chair of Task Force on the Participation of the Citizen and Civil Society of INTOSAI.

At the meeting, Auditor-General Ngo Van Tuan appreciated almost 94-year experience of operation of SAI Peru, highlighting that it has been playing an important role in maintaining the transparency and accountability of the Peruvian Government, represents one of the most advanced SAIs in the South America region.

Mr. Tuan additionally expressed wish to build up the bilateral cooperation between the two SAIs in the coming time through exchange of high-level and technical delegations, sharing of professional experience, organization of training and joint conferences, exchange of documents on the topics of mutual interest.

Acknowledging the ideas of SAV, the Comptroller General affirmed that SAI Peru is willing to collaborate with SAV in the fields of their strength. The two heads reached consensus about signing a Memorandum of Understanding in the earliest. 

Following the courtesy meeting, they held an experience exchange session, in which SAV delegation presented its experience in implementing the cooperative audit of Sustainable Development Goals (SDG). 

The highly seasoned Peruvian SAI has conducted a wide range of diverse cooperative audits. Since 2018, this Office has carried out those in SDGs. In 3 years only from 2020 to 2023, SAI Peru has worked with other SAIs in implementation of 10 cooperative audit projects.

SAI Peru made a detailed presentation on the cooperative audit of SDG 3b, bringing out the practical lessons learnt through the implementation of the cooperative audits, such as, SAIs need to produce and agree a specific plan with a clear audit timeline; regularly and periodically organize online and offline meetings to understand audit objectives in each phase and to support one another; each SAI' needs to assign a head of audit team who are knowledgeable about auditing, audit methods and steps.

SAV delegation on the other hand shared the information of parallel audit “the management of water resources in Mekong river basin, in line with the implementation of SDGs” which was conducted by 3 SAIs of 3 over 6 countries traversed by Mekong river – SAV as the lead, SAI Thailand and Myanmar as members.

Notably, 3 SAIs during the audit have effectively applied the “whole government” approach and SDGs Audit Model, helping them to overarchingly comprehensively assess the systems and policies related to the realization of SDGs, i.e. the effectiveness, efficiency and economy of tasks, projects, programs, etc., the interrelationship and interactions between the related parts. They also through the audit pointed out the shortcomings, deficiencies remaining, thereby contributing to enhancement of the impact and values of the audit.

Taking this opportunity, Auditor-General Ngo Van Tuan conveyed his desire to receive the Comptroller General and colleagues to visit Viet Nam on its 30th year anniversary of establishment celebration.
Within the visit to Peru, the delegation paid a meeting with the Embassy of Viet Nam in Brazil cum Peru./.

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