Resolution No. 999/2020/UBTVQH14 the Strategy for development of the State Audit Office

RESOLUTION

Promulgating the Strategy for development of the State Audit Office of Vietnam through 2030 (the 2021-2030 period)^[1]

THE NATIONAL ASSEMBLY STANDING COMMITTEE

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to Law No. 57/2014/QH13 on Organization of the National Assembly;

Pursuant to Law No. 81/2015/QH13 on State Audit, which had a number of articles amended and supplemented under Law No. 55/2019/QH14;

At the proposal of the State Auditor General,

RESOLVES:

Article 1

To promulgate together with this Resolution the Strategy for development of the State Audit Office of Vietnam through 2030 (the 2021-2030 period).

Article 2

1. The State Audit Office of Vietnam and concerned agencies and organizations shall, within the ambit of their tasks and powers, organize the implementation of this Resolution.

2. The Committee for Financial and Budgetary Affairs, the Ethnic Council and other Committees of the National Assembly shall, within the ambit of their tasks and powers, oversee the implementation of this Resolution.

Article 3

This Resolution takes effect on September 16, 2020.

On behalf of the National Assembly Standing Committee
Chairwoman of the National Assembly
NGUYEN THI KIM NGAN

STRATEGY FOR DEVELOPMENT OF THE STATE AUDIT OFFICE OF VIETNAM THROUGH 2030 (THE 2021-2030 PERIOD)

(Promulgated together with the National Assembly Standing Committee’s Resolution No. 999/2020/UBTVQH14 of September 16, 2020)

1. Development viewpoints

(1) To fully and comprehensively institutionalize viewpoints, guidelines and line of the Party and the State of Vietnam regarding development of the State Audit Office of Vietnam (SAV); to comply with regulations and conform to orientations for national socio-economic development; to build the SAV into a responsible, prestigious, professional and modern agency fully capable of auditing the management and use of public finance and assets.

(2) To ensure independence of state audit activities commensurate with the SAV’s position and role as a National Assembly-established agency independently operating and abiding only by law, and auditing the management and use of public finance and assets; to firmly maintain core values of Independence - Integrity - Professionalism - Prestige - Quality, importantly contributing to the stable, sustainable and transparent development of the national financial system, thus improving efficiency of the utilization of the country’s resources and preventing and combating corruption and waste; to increase accountability, publicity and transparency, protect law and integrity, and consolidate the people’s trust in the Party and the State.

(3) To develop the SAV based on Vietnam’s practical conditions to meet integration requirements and adhere to international principles and practices; to make the SAV become a responsible member in promoting the development of public audit in the region and the world.

(4) To develop the SAV in association with the Fourth Industrial Revolution, applying advanced and modern technologies and information technology in all of its activities.

2. General objectives

To develop the SAV into an important and effective tool of the Party and the State in inspecting and controlling the management and use of public finance and assets; to increase accountability and ensure publicity and transparency of state budget-using agencies, effectively serving operations of the National Assembly and the Government in performing their lawmaking, oversight, management and administration functions and deciding on important issues of the country; to assist local People’s Councils and People’s Committees in managing, administering, supervising and deciding on important issues of their localities; to raise capacity, effectiveness and efficiency of audit activities with the application of information technology and intensification of international cooperation, ensuring public, transparent, professional, formal and gradually modernized audit operations, so as to make the SAV a responsible and prestigious agency auditing public finance and assets and meeting requirements of the Party, the State and the people; to importantly contribute to raising the capacity to manage and administer the State’s public finance and assets, thereby serving the country’s socio-economic development in the 2021-2030 period.

3. Targets

(1) To build and improve the legal system to concretize the Constitution, the Law on State Audit and the Law Amending and Supplementing a Number of Articles of the Law on State Audit to suit the new context and trends; to synchronously improve the legal system and regulations on organization and operation of the SAV, contributing to successfully implementing the Strategy for socio-economic development during the 2021-2030 period of Vietnam in general and the process of modernization of the state audit sector and digital transformation in the SAV in particular; to promote, through audit activities of the SAV, the accountability, publicity and transparency of state budget-using agencies, and public awareness.

(2) To develop the professional, quality, effective and efficient organizational apparatus of the SAV according to general guidelines of the Party and the State; to maintain stable operation of specialized audit offices and regional audit offices; to upgrade the SAV’s Finance Board into the Finance Department and the Auditing Training Institute into the Audit Academy when the law-prescribed conditions are fully met; to rename the Informatics Center as the Information Technology and Data Center and add its functions and tasks; to raise the autonomy of public non-business units in the state audit sector in all activities.

(3) To build up the SAV’s neat, quantitatively sufficient, quality and rationally structured pool of civil servants. The SAV’s state payroll shall be decided by the National Assembly Standing Committee after consulting competent authorities so as to meet the requirements for performance of its tasks and development trends in each period and must not exceed 2,700 by 2030. To arrange and employ these civil servants based on the Scheme on working positions, criteria, conditions, tasks and practical working requirements; all state auditors and civil servants directly engaged in audit activities, planning work, synthesis and appraisal of audit reports, and audit quality control will be capable of analyzing, synthesizing and evaluating macro-economic policies commensurate with professional audit requirements and international auditing standards; to further improve the quality of human resources.

(4) To strive for the target that in the 2026-2030 period, annual audit of state budget finalization reports of ministries and central agencies and budget finalization reports of provinces and centrally run cities will be carried out; to increase the ratio of operation audit, specialized audit, information technology audit and environmental audit to the total annual audits to 30%-40%; to pay attention to detecting loopholes in mechanisms, policies and laws in order to make improvement recommendations; to raise the quality of audit conclusions and recommendations, monitor, urge and devise solutions to ensure that by 2030 almost all audit recommendations will be implemented; to make a proactive transition of the traditional audit process to the digital audit process based on the big data platform with the aid of artificial intelligence technology; to carry out “inspection prior to licensing” for national key investment projects, major guidelines and policies and national target programs; to raise audit capability to meet the Government’s management and administration  requirements, and oversight requirements of the National Assembly and local People’s Councils at all levels.

(5) In international cooperation, to regard professional qualification-based integration as a pillar in order to narrow down as soon as possible the gap in, and affirm professional qualifications of the SAV in the region and the world; to develop bilateral cooperation simultaneously with multilateral cooperation, of which multilateral cooperation aims to improve the SAV’s image and profile in the international community through actively participating and developing common auditing rules and standards while bilateral cooperation aims to focus on in-depth development, sharing of experiences and technologies and improvement of the capacity of the SAV; to organize a number of coordinated audits, send or receive officers for audit internship, and carry out cross-evaluation among supreme audit institutions in the region and the world.

(6) To improve the digital workplace of the SAV toward integrating and sharing data and streamlining internal working processes; to enable direction and administration and search for information on mobile devices and paperless office applications; to build data infrastructure and a centralized big data governance system which is connected with related databases in order to collect and apply analysis and forecast tools meeting requirements on management and development of audit activities in the digital environment; to step up the application of digital technologies, particularly big data technology, artificial intelligence, natural language processing tools, and Internet of Things in audit activities and internal direction and administration activities; to intensify the utilization of outcomes of remote-sensing technology, quality inspection, sink testing, and force-bearing structure checking, etc., in audit performance; to create channels for multi-way communication between the SAV and audited units in the cyber environment; to build the SAV’s Data Center connected with the National Financial and Asset Supervision System, making the SAV an important tool for macro-economic planning and formulation of policies on development of a digital economy in Vietnam; to apply information technology and digital technology to make audit activities and results public and transparent, ensuring information and cyber security in accordance with law.

(7) To synchronously improve infrastructure facilities to serve audit activities in the digital environment and keep up with intensified audits carried out at the SAV’s head office; to modernize and renovate communication media to meet practical requirements; to step up coordination with agencies and units so as to improve the efficiency of information and communications work; to intensify scientific research to serve the formulation of development strategies and policies for the SAV and making of forecasts and orientations about emerging issues; to apply research outcomes to reality for inclusion in macro-economic policies as well as propose solutions to address problems and inadequacies of existing mechanisms and policies; to complete the building of working offices of regional state audit offices and the Auditing Training Institute; to coordinate with others in sufficiently issuing standards and norms on use of funding sources and budget funds in conformity with special characteristics of audit activities as well as responsibilities and tasks of state auditors.

4. Development pillars

Legal framework: To build and improve the legal system to concretize the Constitution, the Law on State Audit and the Law Amending and Supplementing a Number of Articles of the Law on State Audit as suitable to the new context and trends; to harmonize the law on state audit with the legal system, ensuring that the state audit institution is capable of meeting requirements on inspection and supervision of management and use of the State’s public finance and assets; to meet requirements of the renewal cause, especially in the era of Fourth Industrial Revolution, in association with deeper and wider international integration.

Human resources: To raise the comprehensive quality of human resources to meet all requirements and tasks in different periods, focusing on development of the quantitatively sufficient and rationally structured pool of civil servants and state auditors who have firm political stance, good professional ethics, sense of professionalism and high professional skills up to international standards and meeting requirements of new tasks.

Technology: Technology plays a crucial role in setting forth orientations for the establishment and formation of smart governance platforms, thus facilitating the SAV’s active participation in the development of the digital economy and flexible adaptation to changes in the digital transformation process in the future; to create a foundation for the shift from traditional audits to modern audits based on digital data, toward a highly confidential and integrated digital audit environment; to apply information technology for making audit activities and results transparent and public.

5. Contents of the Strategy for development of the State Audit Office of Vietnam through 2030 (below referred to as the Strategy)

5.1. Improvement of legal grounds for organization and operation of the SAV

(1) To improve the legal system to concretize the Constitution, the Law on State Audit and the Law Amending and Supplementing a Number of Articles of the Law on State Audit to make the SAV commensurate with its position and role as a National Assembly-established agency auditing the management and use of the State’s public finance and assets, independently operating and abiding only by law; to clearly define the position and functions of the SAV separately from those of other state inspection, examination and supervision agencies.

(2) In the 2021-2025 period, the SAV shall coordinate with related agencies to finalize legal documents detailing the Law Amending and Supplementing a Number of Articles of the Law on State Audit in the following activities: Drafting and submitting to competent authorities for promulgation legal documents on sanctioning of administrative violations in the field of state audit; drafting and promulgating legal documents falling within the competence of the State Auditor General, such as regulations on corruption prevention and control in state audit activities in accordance with the Anti-Corruption Law; regulations on inspection and comparison of activities related to the management and use of public finance and assets of audited units; regulations on access to and mining of data on the national databases and e-data of audited units; regulations on filing of complaints and denunciations, initiation of lawsuits, and handling of violations in state audit activities, etc. At the same time, to further improve documents on organization and operation of the SAV, including those guiding materiality- and risk-based audit approaches in each audit field; organization and management of audit activities; drawing up of the list of state secrets in the field of state audit; the system of audit processes and state auditing standards in conformity with international practices and meeting requirements on audit in the digital environment, focusing on review of issued state auditing standards, compilation of audit handbooks, and provision of professional audit guidelines for different fields.

(3) In the 2026-2030 period, to continue reviewing and coordinate with related agencies in proposing amendments to the laws concerning organization and operation of the SAV in order to ensure uniformity of the legal system and meet practical requirements; to review, update and improve documents falling within the promulgating competence of the State Auditor General.

5.2. Development of the organizational apparatus

(1) To work out schemes on capacity building aimed at restructuring the SAV’s attached units; to build an effective, efficient and professional advisory apparatus; to maintain the stable operation of specialized state audit offices and regional state audit offices.

(2) In the 2021-2025 period, to work out and submit to competent authorities for decision a scheme on upgrading of the existing Finance Board under the SAV’s Office into the Finance Department and the Auditing Training Institute into the Audit Academy.

(3) In the 2026-2030 period, to continue improving and building capacity for the SAV’s attached units; to develop public non-business units toward vesting them with greater autonomy to meet requirements of their functions and tasks; to build the Information Technology and Data Center on the basis of restructuring and adding tasks to the Informatics Center in order to meet the SAV’s information technology development requirements in the digital transformation process in Vietnam.

5.3. Development of human resources

(1) To develop a quantitatively sufficient and rationally structured pool of civil servants and state auditors; to concentrate efforts on consolidating, arranging, training and employing human resources to meet requirements of assigned tasks; to submit to competent authorities for consideration and decision the appropriate addition of state payroll for the state audit sector through 2030, which must not exceed 2,700, to meet requirements of assigned tasks.

(2) To work out plans on creation of personnel sources, focusing on juvenilization and higher quality of the pool of civil servants and state auditors to meet requirements of the Fourth Industrial Revolution and international integration; to arrange and employ the pool of civil servants and state auditors based on the Scheme on working positions and standards, and practical working conditions, tasks and requirements associated with the objective and impartial evaluation of professional qualifications and capacity suitable to their jobs and working positions.

(3) To train and further train state auditors to enable them to access and apply modern audit methods and acquire more professional audit skills and make them more professionally qualified, well-mannered, politically firm, knowledgeable and skilled in and capable of applying information technology in audit activities; to combine training and further training with planning, rotational transfer, secondment and dispatch of civil servants and state auditors in order to train them in practice.

(4) To build the pool of state auditors and civil servants directly engaged in audit activities and civil servants in charge of planning, synthesizing and appraising audit reports and controlling audit quality who are capable of analyzing, synthesizing and evaluating macro-economic policies; to form a pool of leading experts in specialized fields.

(5) To formulate and improve appropriate priority and special mechanisms and policies to attract high-quality human resources, particularly talented persons and leading experts, to perform audit tasks.

5.4. Raising of audit quality

Regarding audit capacity

(1) To build capacity to audit state budget finalization reports of ministries and central agencies and local budget finalization reports of provinces and centrally run cities. To strive for the target that by 2025, around 80% of state budget finalization reports of ministries and central agencies and local budget finalization reports of provinces and centrally run cities will be audited on an annual basis and the remaining 20% will be audited at least once every 2 years; and by 2030, all these reports will be audited on an annual basis.

(2) To diversify subject matters of audit, step by step intensify operation audits, specialized audits, information technology audits and environmental audits, and new subject matters and fields of audit; to strive for the target that by 2025 and 2030, these subject matters of audit will account for about 30% and at least 40% of total annual audits, respectively. Besides, to raise the quality of financial audit, change audit approaches and organize audits according to international practices; to increase and further promote the independence of the SAV, ensuring its public, transparent, professional and gradually modernized operation.

(3) To raise the quality of audits and opinions on state budget estimates; to promptly provide analyses, warnings and consultancy right from the stage of fund estimation to serve the oversight, management and administration by the National Assembly and Government, evaluation of medium- and long-term scenarios or forecasts related to development cycles of the economy, debt payment, national target programs and other commitments such as social security, pension, natural disaster prevention and control, climate change response, and financial crises; to provide the National Assembly with reliable, independent and objective information sources for deciding on state budget estimates, allocation of the central budget funds, and investment in projects and works of national importance.

(4) To regularly audit the country’s public debts in order to evaluate the management and use of resources, structure, contents and characteristics of revenues and spending tasks as well as forecasts and analyses about public debt safety and sustainability of impacting factors in the order of priority of allocation and use of resources for national economic development.

Regarding audit effectiveness

(1) To concentrate efforts on renovating, renewing and raising the quality of audit activities in order to meet increasing demands of the Party, the State, the National Assembly, the Government and the people, especially unceasingly improving the quality of audit reports in accordance with the Law on State Audit.

(2) To audit major subject matters related to the management and administration of the state budget, issues prone to negative practices, corruption or waste and other important issues of the country. To make recommendations to improve mechanisms and policies, and provide reliable, truthful and timely information to serve the Government’s management and administration requirements; to actively serve the National Assembly’s legislative and oversight activities and decision on important issues of the country.

(3) To meet higher and higher requirements of inspection and supervision by the Party’s agencies, and at the same time provide information to law protection agencies and other state agencies for performing their functions and tasks.

(4) To intensify inspection of the implementation of audit conclusions and recommendations, and apply information technology to fully and continuously monitor audit conclusions and recommendations; to impose sanctions against violations of the Law on State Audit; to coordinate with the National Assembly’s Committees in organizing working sessions to explain audit results and audit reports in order to step up the implementation of audit recommendations; to strive for the target that by 2025 and 2030, over 90% and almost all of audit recommendations will be implemented, respectively.

(5) To maintain and develop coordinative relationships of parties (agencies signing coordination regulations, audited units, the people, supreme audit institutions in the region and the world, international organizations, and communication units, etc.) related to activities of the SAV in order to raise effectiveness of audit activities, conclusions and recommendations.

Regarding audit efficiency

(1) To unceasingly raise audit quality, shorten audit duration, and economically and efficiently use resources in the SAV’s organization and operation; to intensify the application of audit methods according to international practices and modern information technology to audit work in order to gradually increase the number of audits at the SAV’s head office.

(2) To build information technology capacity for state auditors, ensuring that all of them will be knowledgeable about and able to masterly use information technology applications in audit activities in order to shift the traditional audit process to the digitalized audit process based on big data and artificial intelligence platforms, thereby creating breakthroughs to improve audit efficiency.

(3) To work out annual audit plans in a scientific and loophole-free manner, attaching importance to combining and integrating audits and administering audit activities toward flexibility and minimization of audits and audit conclusions at the same audited unit; to raise the quality of surveys for audit planning and analysis and synthesis of audit results; to closely coordinate with the Party’s and the State’s inspection and examination agencies in performing professional tasks, especially audit planning and information exchange.

(4) To develop and complete audit processes, dossiers and forms toward professionalism, modernity and reform of administrative procedures, focusing on completing guidelines for materiality- and risk-based audit approaches up to state auditing standards in different fields; to improve audit processes toward conformity with state auditing standards and international practices; to revise and improve the system of audit dossiers and forms in accordance with the Law on State Audit, state audit standards and audit practices and the Law on the State Budget and the Law on Accounting.

(5) To standardize activities of controlling audit quality, focusing on the formulation of mechanisms and policies and attaching importance to evaluation of quality of audit delegations and audit teams and their members to serve as a basis for rotational transfer, secondment, appointment, salary raise and evaluation of civil servants; to issue regulations on responsibilities of authorities for audit results and recommendations.

(6) To study experiences of foreign countries, selectively absorb new, advanced and modern audit methods, and intensify inter-country audits; to synchronously organize various types of audit associated with the application of information technology and digitalization of audit activities.

5.5. International integration and cooperation

(1) To maintain and optimize benefits from existing bilateral cooperation relations, and at the same time expand cooperation relations with new bilateral partners; to step up, review and evaluate the implementation of international commitments and agreements, proceeding to conclusion of cooperation agreements for the purpose of building capacity in the SAV’s priority fields.

(2) To continue acting as a responsible member in the formulation and implementation of multilateral commitments and agreements; to successfully fulfill the role of Chair of the Asian Organization of Supreme Audit Institutions (ASOSAI) through 2021 and member of the ASOSAI Executive Board through 2024; to stand as a candidate for the Secretary General of the ASOSAI after 2027 and act as the Chair of the ASOSAI after 2028; to stand for acting as an independent auditor for international organizations, particularly the Association of Southeast Asian Nations and organizations of the United Nations in the 2021-2030 period; to stand for acting as the prime coordinator of schemes and research activities of the ASOSAI and International Organization of Supreme Audit Institutions after 2025.

(3) To take the initiative in contributing initiatives and founding multilateral professional forums that operate on an annual basis to continuously and systematically receive and update audit knowledge and experiences of supreme audit institutions in the region and the world; to promote the formation and restructuring of professional commissions and groups of which the SAV is a member toward professionalism, neatness and focality, associated with subjects and agendas of the United Nations.

(4) To intensify audits in coordination with supreme audit institutions around the world (joint or parallel audits); to step up audit of ODA-funded programs and projects in Vietnam, thereby making the SAV become a reliable audit institution for such major donors as the World Bank, the Asian Development Bank, the Japan International Cooperation Agency, the Korea International Cooperation Agency, etc.; to send or receive auditors for audit internship courses and carry out cross-evaluation among supreme audit institutions.

(5) To intensify the mobilization and improvement of understanding between the SAV and the community of donors through annual donors conferences held by the SAV, focusing on traditional donors having close relationships with the SAV; to efficiently implement and utilize to the utmost results of foreign-funded programs and projects to serve the achievement of strategic objectives of improving institutions and developing organizational apparatus; training human resources and the pool of state auditors; and compiling audit guidelines and handbooks up to international standards.

(6) To pay attention to emerging audit fields by closely following activities of the Supervisory Committee on Emerging Issues of the International Organization of Supreme Audit Institutions in order to promptly grasp information and experience from audit of emerging global issues.

(7) To send more civil servants to overseas training courses, especially those for new audit fields, under bilateral and multilateral agreements; to get the best of professional conferences, seminars and talks with supreme audit institutions in the region and the world in order to accumulate professional experiences, and promptly get access to new audit criteria, processes, standards and methods with a view to building capacity for state auditors.

5.6. Development of physical foundations, information and communications and scientific research

Regarding development of physical foundations

(1) To closely follow the orientations for development of the SAV in the new period, intensively invest in building working offices meeting the future demand for infrastructure facilities in order to gradually increase the number of audits at the SAV’s head office, thereby shortening duration of audit at audited units. Accordingly, the SAV’s head office will have to build modern infrastructure facilities based on digital technology platforms in order to adapt to new and modern audit methods.

(2) To intensify investment in modern working equipment and devices suitable to the new methods of evidence collection and new audit methods in conformity with the Strategy; to prioritize development of the SAV’s digital infrastructure, digitalization process and integration of data related to the creation and formation of knowledge stores and databases in the SAV’s system.

(3) To continue making additional investment in vehicles in an economical and efficient manner and within law-prescribed norms to meet practical needs; to step by step equip and allocate vehicles to attached units for use according to their practical needs with a view to enhancing their autonomy, independence and flexibility in the management and use of vehicles in their activities, particularly audit activities.

(4) To coordinate with others in formulating and promulgating standards and norms of funding and budget use in conformity with special characteristics of audit activities and responsibilities and tasks of state auditors; to ensure funding sources for audit activities and provide appropriate incentives and allowances to civil servants, public employees and state auditors; to work out plans on allocation of funding sources in a scientific and efficient manner to fully pay salaries to civil servants, public employees and state auditors and cover expenses for regular activities, especially under the salary reform roadmap set forth in the Party Central Committee’s Resolution No. 27-NQ/TW of May 21, 2018.

Regarding information and communications

(1) To continue reviewing and signing regulations on coordination between the SAV and related agencies of the National Assembly, ministries, sectors, and standing bodies of provincial-level People’s Councils and People’s Committees; to hold more annual seminars, conferences and talks in coordination with related agencies.

(2) Annually, to coordinate with related agencies in promptly and fully working out plans on information and communications about the SAV’s activities, and further step up information and communications about the SAV; to create conditions for press agencies to broadcast programs and publish in-depth articles about the SAV’s activities; to intensify audit-related training and refresher courses for specialized reporters.

(3) To develop the Audit Newspaper into the SAV’s mouthpiece toward modernity, quality and efficiency; to intensify the application of core techniques in the Fourth Industrial Revolution; to take the “newsroom convergence” as the center for speeding up production and raising quality of information.

(4) To develop the SAV’s Portal to serve as the point of access to and provision of the SAV’s official information in the cyber environment and become a provider of adequate and timely information about the SAV’s activities, audit results and relevant fields.

Regarding scientific research

(1) To intensify scientific research as a basis for formulation of SAV development strategies and policies; to make forecasts on and orientations for emerging issues; to research and develop technologies and apply information technology in audit activities; to associate scientific research with training of the SAV’s civil servants and public employees; to apply scientific research results to audit practice in order to take part in formulation of macro-economic policies and to make recommendations on improvement of policies and regulations.

(2) To build and develop e-libraries, and create important e-data sources to serve scientific research; to step up the application of outcomes of scientific researches to practical audit activities.

(3) To renovate and improve the quality of contents and presentation of the Journal of Auditing Studies toward specialization and formality from the SAV’s position; to strive to publish online and English publications of the Journal of Auditing Studies.

(4) To increase financial resources for scientific research as well as incentives for attracting participation of professionally qualified and skilled scientists, managers and state auditors so as to raise the quality of scientific research activities toward applicability and specialization in each field, thus facilitating the application of professional and modern audit types, methods and technologies.

5.7. Development of information technology and high technologies

(1) To build centralized, integrated and modern technical infrastructure facilities of the SAV to serve the digital transformation process; to step by step upgrade and shift to the cloud computing platform, and form the SAV’s centralized data processing center.

(2) To build data infrastructure through digitalizing and building a centralized, synchronous and uniform data store for sharing and interconnection of data with related sectors, audited units and institutions related to audit activities in order to establish a big data system and knowledge store of the state audit sector, proceeding to carry out digital audits, apply digital technologies in audit activities, and make audit activities and results public and transparent.

(3) To develop application software to serve the SAV’s activities; to build systems and tools for making statistical reports, analyses and forecasts based on big data, artificial intelligence and automation support technologies and assistance systems for providing consultancy and making decisions in management and administration activities and audit task performance; to intensify the use of outcomes of remote-sensing technologies, quality inspection, sink testing and force-bearing structure checking in the auditing process; to continue perpetuating, developing and utilizing applications that have been in efficient use to serve as a prerequisite for transition to and formation of digital audit.

(4) To ensure information and cyber security, focusing on data protection and convenience in professional operations in the electronic audit and digital audit environment; to apply solutions and systems for supervision and assurance of information and cyber security in accordance with law.

(5) To improve mechanisms and policies on information technology, ensuring legality of the digital data and digital audit environment; to seek and train personnel with higher professional qualifications to be in charge of information technology for units specialized in information technology as well as the SAV’s attached units; to provide training courses for improving skills of state auditors to master digital technology and apply information technology and achievements of the Fourth Industrial Revolution in audit activities.

6. Solutions

(1) To enhance the leadership and direction of the Party, the State, the National Assembly and the Government in organizing the implementation of the Strategy in a scientific and effective manner; to uphold the political determination in the leadership and direction by Party Committees at all levels within the state audit sector. The implementation of the Strategy must be based on new tasks arising from specific situations and contexts; to take the initiative in closely coordinating with ministries, departments and sectors in implementing the Strategy in a manner appropriate to each field and each period and preparing necessary physical foundations for the implementation of the Strategy. To work out and implement a Plan on implementation of the Strategy for development of the State Audit Office of Vietnam through 2030 (the 2021-2030 period).

(2) To continue building and improving the system of legal documents commensurate with the SAV’s functions and tasks, focusing on documents detailing the Law Amending and Supplementing a Number of the 2015 Law on State Audit; to study and propose amendments to the Law on State Audit to suit the reality and ensure consistency and uniformity of the Law on State Audit and relevant laws.

(3) To formulate schemes on consolidation of organizational apparatuses; to develop the SAV’s human resources, studying the restructuring, reorganization, upgrading and addition of functions and tasks of the SAV’s attached units toward neatness and specialization and on the principle that every single unit may perform more than one task but every single task may only be performed by one unit; to clearly define functions and tasks and make operations transparent in terms of scope and duration, thereby providing autonomy to units performing such operations; to develop a quantitatively sufficient and rationally structured pool of civil servants, public employees and state auditors in line with guidelines of the Party and the State.

(4) To organize ministerial-level scientific seminars and propose specific solutions to raise comprehensive audit quality in terms of capacity, effectiveness and efficiency, especially efficiency of the direction and administration work, step up administrative reform, and renew audit methods and performance approaches.

(5) To ensure close leadership and direction over the SAV’s international integration and cooperation activities; to contribute initiatives and create a multilateral professional forum; to promote the founding or restructuring of professional commissions and groups of which the SAV is a member.

(6) To formulate and implement detailed schemes under the Strategy for development and overall architecture of the SAV’s information technology in the 2019-2025 period with a vision toward 2030.

(7) To formulate a scheme on modernization of the SAV’s infrastructure facilities to meet the demand for digital technology infrastructure, gradually increase the number of audits at the SAV’s head office, and make audit activities and results public and transparent.

7. Organization of implementation

7.1. The Government shall direct related ministries and sectors in closely coordinating with the SAV and the National Assembly’s agencies in implementing the Strategy.

7.2. The National Assembly’s agencies shall study, direct and coordinate with related agencies in finalizing legal documents to facilitate the SAV’s proper performance of its functions and tasks as provided in the Constitution; improve regulations on organization and operation of the SAV in order to ensure uniformity and consistency of laws and sub-law documents; direct, supervise, coordinate and monitor the implementation of the Strategy.

7.3. The SAV shall base itself on the Strategy to work out a plan on implementation of the Strategy in order to concretize its contents into detailed tasks and programs with specific implementation roadmaps and conditions; take the initiative in coordinating with related agencies in fully and promptly implementing contents of the Strategy; and regularly review and report to the National Assembly Standing Committee on implementation results, and propose modification of the Strategy.-

On behalf of the National Assembly Standing Committee
Chairwoman of the National Assembly
NGUYEN THI KIM NGAN