ASOSAI leaders at a conference in Kuwait. — VNA/VNS Photo

HÀ NỘI — The Asian Organisation of Supreme Audit Institutions (ASOSAI), founded in 1979, pursues a common mission like other working groups of the International Organisation of Supreme Audit Institutions (INTOSAI), that is “Professional supreme audit institutions promote good State governance” and with the core values of “Professionalism, Cooperation, Equality, Creativity”.

The Asian Organisation of Supreme Audit Institutions (ASOSAI), founded in 1979, pursues a common mission like other working groups of the International Organisation of Supreme Audit Institutions (INTOSAI), that is “Professional supreme audit institutions promote good State governance” and with the core values of “Professionalism, Cooperation, Equality, Creativity”.

The ASOSAI’s goal is to promote mutual understanding and cooperation among member supreme audit institutions (SAIs) through the exchange of ideas and experience in public auditing, creating favourable conditions for the training of State auditors to improve working quality and efficiency.

The ASOSAI Capacity Development Committee, established by the ASOSAI Executive Committee in 1995, is an important body within the ASOSAI. It is responsible for studying and developing plans and proposing training and the capacity development activities of ASOSAI, while at the same time monitoring and evaluating the quality of ASOSAI’s capacity development activities and reporting to the ASOSAI’s Executive Committee annually. The Board of Audit of Japan has taken the role of Chair of the ASOSAI Capacity Development Committee since 2000.

The ASOSAI’s capacity building activities are divided into three main groups: training for auditors related to basic professional knowledge and audit methods through workshops funded by the ASOSAI; knowledge and experience sharing for management-level auditors; and joint training activities with the INTOSAI Development Initiative and ASOSAI research projects (with 11 completed so far).

To ensure one of the core values outlined in the 2016-2021 strategic plan on strengthening human resources for member SAIs is met, since 2017, the development of the capacity of SAI members has focused on comprehensive activities using a multi-disciplinary training model both online (with remote training courses using modern technology) and offline (meetings and seminars).

Over the past three years, ASOSAI has trained nearly 1,000 auditors through such activities.

The State Audit Office of Vietnam (SAV) became a member of ASOSAI in 1997. In the first period of the membership, the SAV mainly sent auditors to attend training courses and workshops sponsored by ASOSAI to enhance professional capacity. Since 2010, the SAV has undertaken a more active role in professional activities of ASOSAI. For example, the SAV participated in the 11th research project on methods to build plans for risk-based audits and audits of investment projects in public-private partnerships. It was also a member of the 12th ASOSAI Research Project: “Auditing the implementation of Sustainable Development Goals”, the Working Group of the IDI-ASOSAI’s Programme 3i on cooperation in disaster management audit, and the Working Group of the ASOSAI Environmental Auditing.

The Working Groups of the SAV also conducted pilot and joint audits to share experience in various areas with other SAI members, actively offered feedback on draft documents, and devised and answered questionnaires by organisations to which the SAV is a member. The SAV’s participation in these working groups has been increasingly hailed by the international community. Therefore, as an official member of the ASOSAI, the SAV is well-positioned to share and acquire knowledge and international experience, contributing to its development towards international standards and practices in line with Vietnam’s conditions.

For the SAV to successfully fulfil its role as a member of the ASOSAI Executive Committee for three tenures, including ASOSAI Chair for the 2018-2021 tenure, the number and quality of the workforce in terms of professional expertise and English skills is one of the prerequisite factors. The State Auditor General of Vietnam has issued a capacity-strengthening framework and a decision on strengthening its departments and working groups in service of global integration and cooperation. Such key officers will undergo comprehensive training on audit, foreign languages, and organisational skills to meet the requirements of their assigned tasks when the SAV serves as Chair of the ASOSAI Executive Committee. They are also expected to help the SAV gradually apply new audit standards from INTOSAI and ASOSAI in management activities and audit. — VNS