International experience shows that the Supreme Audit Institution (SAI) plays an important role in assessing the Government's prepareness to achieve the SDGs. Therefore, it is neccesary for the SAV to focus on studying, developing the outline and audit plan for the audit of this area.

Deriving from practical requirements and international experience, many experts recommend that it is necessary for delegating authority and strengthen the independent overseeing capacity of SAIs, expanding the audit plan for investment projects carried out by public-private partnership (PPP) method, applying a combination of three types of financial, compliance and performance audit to assess the overall economy, efficiency and effectiveness of the project.

Corruption is associated with public property and private power. In accordance with the provisions of the 2013 Constitution, it can be seen that the National Assembly had taken a leading role in controlling state power as a whole and preventing and fighting against corruption in particular. However, the legal institutions of the National Assembly have not clearly showed its power and ability to exercise the rights in a practical and effective manner. Furthermore, in accordance with the 2018 Law on Anti-corruption (taking effect on 01 July 2019), the National Assembly does not have anti-corruption functions. Article 7 under the Law regulates that the National Assembly shall supervise anti-corruption works nationwide.

After 3 years of implementing the 2015 State Audit Law, the SAV has proposed financial settlement of more than VND 240,000 billion; propose amendments, supplements and cancellation of hundreds of legal documents which are no longer suitable in order to close the loopholes in mechanism, organize the implementation of the State's regulations to avoid loss, waste and contribute importantly to strengthen the national finance, tighten financial discipline, especially contribute positively to the process of institutional improvement in the country's development process. However, at the request of the renovation and improving the effectiveness of public finance, public assets surveillance and corruption prevention, the SAV has built and submitted to the National Assembly for approval of Law No. 55/2019 / QH14 dated November 26, 2019 amending and supplementing a number of articles of the 2015 SAV to improve the legal system of SAV, enhance the effectiveness and efficiency of SAV.