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The State Audit Office of Viet Nam (SAV) was established under Decree No. 70/CP dated July 11, 1994 by the Government. It operates under the Charter on organization and operation of the SAV issued together with Decision No. 61/TTg dated January 24, 1995 by the Prime Minister.
Since its founding, the SAV has formed its organizational structure, built the facilities, recruited and trained the staff and auditors, and developed the auditing standards and process as well as conducted its audit tasks assigned by the Government and the Prime Minister. Almost three decades later, the SAV is stronger than ever in both quantity and quality. Moreover, the legal status of the SAV has been stipulated by the Constitution of the Socialist Republic of Vietnam as an agency established by the National Assembly, operating independently and abiding only by the law with the functions and tasks to audit the management and use of public finance and assets.
The SAV is growing rapidly and plays an important role in the process of development and international integration of Viet nam. The SAV has created prestige and credibility to build up a transparent and sustainable State finance. The SAV’s audit results have been used for the management, administration, monitoring, approval and decision-making on significant issues in the management of public finance and assets of the nation as well as the improvement of the state law policies.
Joining as a member of the International Organization of Supreme Audit Institutions – INTOSAI (in 1996), the Asian Organization of Supreme Audit Institutions – ASOSAI (in 1997), the SAV has actively participated in the international integration process by establishing cooperative relations with more than 60 Supreme Audit Institutions (SAIs) of INTOSAI and entering into cooperation agreements with 29 reputable SAIs worldwide. Currently, the SAV is also a member of and actively participates in INTOSAI Working Groups in many new audit areas, including: audit of the extractive industries; environmental audit; IT audit; Big data applications, etc.
As one of the four co-founders of ASEANSAI and having been holding the Chairmanship of the ASEANSAI Strategic Planning Committee (since 2011), the SAV has led the development of three consecutive ASEANSAI Strategic Plans (in the periods of 2014-2017, 2018-2021 and 2022-2025). In 2018, the SAV became a member of the ASOSAI Governing Board for the 2015-2024 period and the ASOSAI Chairman for the 2018-2021 term. It has been participating more and more actively and extensively in the process of international integration, strengthening the establishment of bilateral and multilateral relationship with prestigious SAIs and international organizations in the world.
During its operation, the SAV has always determined the development of Auditing Standards as a guideline for its audit activities. The system of auditing standards is a set of fundamental principles and guidelines for the operation and handling of relationships arising in audit activities, which the SAV’s auditing team and auditors must comply with during their conducting audit activities. It also plays as a basis for quality control and ethical practice of the auditors.
The SAV’s auditing standards system has been completed in line with the International Standards of Supreme Audit Institutions (ISSAIs) issued by INTOSAI. Accordingly, the SAV’s auditing standards system consisting of 39 auditing standards and Glossary was promulgated together with the Decision No. 02/2016/QD-KTNN dated July 15, 2016 by the Auditor General.
The SAV Development Strategy to 2030 was approved by the National Assembly Standing Committee under Resolution No. 999/2020/UBTVQH14 dated September 16, 2020. Accordingly, development goals by 2030 defined by the SAV are “to develop SAV as a material and effective tool of the Party and the State in inspecting and controlling the management and use of public finance and assets; to improve accountability and to guarantee publicity and transparency of beneficiaries, of those who use state budget, to effectively serve the National Assembly and the Government in performing legislative, supervisory, management functions and making decisions on crucial issues of the country; to support the People’s Councils and the People’s Committees in management, monitoring, supervision and decision-making on crucial local issues; to strengthen capacity, effectiveness, efficiency in auditing activities by applying information technology and promoting international cooperation; to ensure the transparency, publicity, professionalism, formality, modernization regularly in their activities to acts as a responsible and reputable office to audit public finance and assets, meeting the requirements of the Party, the Government and citizens; to making important contribution to improving capacity of public finance and assets management and administration of the Government for the socio-economic development in the period of 2021-2030.
With the core values of “Independency-Integrity-Professionalism-Prestige-Quality”, the State Audit Office of Vietnam is devoting its constant efforts to make greater contributions to the sustainable development and prosperity of the Socialist Republic of Vietnam and the community of nations in the region and in the world./.