(sav.gov.vn) – Joining hands with Supreme Audit Institutions (SAIs) around the world to achieve the Sustainable Development Goals (SDGs), Canada has engaged in cooperative activities with various SAIs over the years to enhance their capacity to address environmental challenges. The State Audit Office of Viet Nam (SAV) has also benefited from Canada's active support, achieving significant outcomes that contribute to environmental protection and the realisation of SDGs.
Cooperation and support in audit practices
In recent years, SAV has focused on evaluating the implementation of the 2030 Agenda for Sustainable Development through various thematic audits on economic, social, and environmental issues, as well as actions and initiatives by Governments, ministries and central agencies to improve policies and mobilise financial resources for SDGs. Through these audits, SAV has identified numerous shortcomings and made appropriate recommendations.
From 2018 to 2021, SAV intensified environmental audits, a key priority influencing the successful implementation of SDGs. As environmental issues and SDG-related content represent new areas, SAV has devoted efforts to refining audit processes and methodologies while enhancing the capacity of its auditors by learning from other SAIs. Collaboration with international organisations and SAIs has been a cornerstone of these efforts.
In 2022, the course titled "Experience in auditing SDGs" was organised to improve the knowledge, skills, and understanding of SAV auditors. This training equipped participants with a deeper appreciation of SAIs' pivotal role in auditing SDGs, exploring audit types and challenges associated with these goals that SAIs might face with.
During the parallel audit of "Water Resource Management in the Mekong River Basin in line with SDGs implementation," led by SAV with participation from SAIs of Thailand and Myanmar, SAV actively conducted surveys, coordinated with domestic and international experts, and developed a practical and feasible audit plan. SAV also engaged with INTOSAI's Knowledge Sharing Committee and collaborated closely with experts from SAIs of Malaysia and Indonesia, the World Bank, and CAAF throughout the audit process to ensure progress, quality, and effectiveness.
Both SAIs of Viet Nam and Canada are members of the INTOSAI Working Group on Environmental Auditing (WGEA). INTOSAI WGEA now comprises 86 member SAIs. SAV joint this Working Group in November 2023. In early 2024, SAIs attended the 22nd INTOSAI WGEA Conference in Finland. The conference presented the third INTOSAI WGEA Award for Excellence in Environmental Auditing to SAI Canada and several other SAIs.
Strengthened cooperation yields positive results
During an official visit to Canada from 27 September to 2 October 2024, Mr. Nguyen Tuan Anh, Deputy Auditor General of SAV, commended the pivotal role of the Canadian Office of Auditor General in environmental auditing and its contributions to achieving SDGs. He emphasised the potential for long-term collaboration between the two SAIs in the context of Viet Nam’s green transition.
Mr. Andrew Hayes, Deputy Auditor General of Canada, expressed optimism about the growing partnership with SAV, envisioning stronger cooperation through frequent exchanges at all levels and in all channels and strategic alignment to improve the quality and effectiveness of public sector auditing.
At the 2023 Mid-Term Review of the SAV-CAAF Partnership in Hanoi, Canada’s Ambassador to Viet Nam, Shawn Steil, reaffirmed CAAF’s robust support for SAV’s performance audit capacity building, focusing on innovative approaches to governance and accountability. The partnership between SAV and CAAF remains a central initiative, a highlight in the 50th anniversary of Viet Nam-Canada relations.
Over the years, SAV has heightened its attention to auditing issues tied to the United Nations’ SDGs, environmental and climate change issues, resource management, and IT. The quantity and quality of performance audits have steadily improved while the audit results have highlighted systemic shortcomings and deficiencies in management and implementation processes across various specialised fields.
Looking ahead, the SAV-CAAF partnership will continue to follow commitments made by senior leadership. The two organisations shall keep regular and close communication and collaboration to ensure the cooperative activities to be implemented timely and effectively. the preparation of the supporting activities, especially in training, shall engage the stakeholders so as to tailor to SAV's specific professional needs.
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The Canadian Audit and Accountability Foundation (CAAF), an organisation promoting integrity and public trust in auditing, has played a crucial role in supporting SAV. The cooperation between CAAF and SAV has proven effective, yielding significant contributions to Viet Nam's public sector.
According to Mr. Ngo Van Tuan, Auditor General of SAV, over the past 15 years, CAAF has consistently provided strong support to SAV, significantly enhancing its audit capacity.
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