SAV staff carrying out auditing tasks. — Photo sav.gov.vn

HÀ NỘI — The State Audit Office of Việt Nam (SAV) has proved itself as a responsible chair of the Asian Organisation of Supreme Audit Institutions (ASOSAI) in the 2018-2021 term, as seen through ASOSAI activities during the period. 

A review of ASOSAI's activities during the 2018-2021 term was high on the agenda at the 15th ASOSAI Assembly, held via videoconference on September 6-8, with the participation of 47 member SAIs and other international organisations.

During the term, the SAV joined with members of the ASOSAI Governing Board to fulfil major tasks, including promoting innovative training and experience-sharing between SAIs, to stay ahead of ever-changing public financial management.

Currently, the SAV is working closely with the Chairperson of the Capacity Building Committee (the State Audit Office of Japan) and ASOSAI Committees and Working Groups, to enhance the sharing of knowledge and good practices, particularly amid the context of the COVID-19. 

The SAV has taken the initiative in working with foreign partners in auditing water resources in the Mekong River Basin, including international experts from the Canadian Audit and Accountability Foundation (CAAF), the World Bank, the Audit Board of Indonesia and the National Audit Department of Malaysia. 

It also presided over an environmental audit on water management of the Mekong River Basin, in line with Sustainable Development Goals (SDGs), which was joined by SAIs of Thailand and Myanmar. Audit reports from these countries were completed and shared with other SAIs at the 15th ASOSAI Assembly.

This increase in knowledge sharing among SAIs is a result of the organisation of conferences, including a workshop on supervising auditing quality in December 2019, and a conference on auditing sustainable development goals and responses to the COVID-19 pandemic. The ASOSAI's Working Group on Environmental Audit also hosted a conference on environmental auditing in September 2020.

To become a regional model of the International Organisation of Supreme Audit Institutions (INTOSAI), the SAV has proposed many initiatives for its ASOSAI Chairmanship term, including the establishment of a new working group of ASOSAI to implement its SDGs, and a working group in auditing crisis management to support member SAIs in coping with emerging and emergency issues. These initiatives prove the efforts of ASOSAI and SAV in building professional, dynamic and creative responses to cope with challenges and emerging issues in both the region and the world. 

In support of a suggestion by the Secretariat of ASOSAI, the SAV joined a committee assessing funding for SAIs to respond to COVID-19. 

Through the establishment of new working groups and funds for member SAIs, ASOSAI has fulfilled the criteria to become a model regional working group of the International Organisation of Supreme Audit Institutions (INTOSAI).

As chair of ASOSAI, the SAV will represent 47 member SAIs in attending several international events, such as the 9th International Public Sector Conference of the Association of Chartered Certified Accountants of the UK (ACCA) in the Czech Republic, and the 23rd INTOSAI Congress in Russia themed “the role of the SAIs in the Achievement of National Priorities and Goals.”

It also called on member SAIs to take part in groups such as the Working Group on Environmental Auditing (WGEA) and Working Group on Audit of Extractive Industries (WGEI), along with the building of INTOSAI’s strategic plan for 2023-28.

After three years of ASOSAI chairmanship, contributions of the SAV for the joint development of the ASOSAI community have been recognised by regional and international SAIs. — VNS