State Audit Office of Vietnam
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It is undeniable that the achieved results of Public-Private Partnership (PPP) investment in recent years, however, the fact shows that the implementation of PPP projects still has many shortcomings. This is evidenced by the audit results, as well as the inspection results of a number of functional agencies. In the context of continuous improvement in PPP policy to attract investors and to enhance transparency in the implementation of PPP projects, the role of supreme audit institutions for PPP projects should be confirmed, especially when the Law of Public - Private Partnership (PPP Law) has been developed.
The world has entered the fourth industrial revolution (Industry 4.0) towards automation and data exchange in manufacturing technologies. As a contribution to this trend, the application of Information Technology (IT) in tax administration has played a significant role in the context of the increasing number of taxpayers, diversified scale and areas of operation. This is also posing many challenges for the State Audit Office of Vietnam (SAV) during the tax audit process.
Besides the continuous application of the Information Technology (IT) into the management, the State Audit Office of Viet Nam has also actively adopted advanced technologies into its audit activities. Since then, it has witnessed remarkable changes in its work, proving that the technologies shall become an important tool to improve the effectiveness of audit activities. This effort also reflects the SAV’s strong commitment, in capacity as the Asian Organization of Supreme Audit Institutions (ASOSAI) Chair for the period of 2018-2021, to innovating the audit methodologies.
The SAV Delegation, as ASOSAI Chairman during 2018-2021, attended the Conference of the State Parties to the United Nations Convention against corruption in Abu Dhabi, UAE from 14-15 December 2019 at the invitation of the State Audit Institution (SAI) of the UAE.
The Project focuses on two main pillars of the SAV’s Development Strategy to 2020, including: (i) To develop the SAV’s organizational structure and management of human resources and (ii) To enhance strategic audit planning, modernization of audit methods and management of audit activities in line with the SAV’s practical requirements, INTOSAI standards and international practices. The Project participants are composed of France Expertise (EF) as implementing agency and many experienced experts in the public sector auditing from the UK National Audit Office, the French Court of Auditors, the Spanish Court of Auditors, the State Audit Office of the Republic of Latvia and several units affiliated to the SAV.
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