Innovation in auditing thinking, focusing on policy assessment and consultation

Huy Hoàng |

At the State Audit Conference, State Auditor General Ngo Van Tuan emphasized that thematic audits must be conducted in the direction of policy assessment and consultation.

On February 26-27, the State Audit held a sector-wide conference to give opinions on the draft of 7 thematic audit outlines expected to be implemented in 2025.

At the conference, the State Auditor General as well as many delegates agreed to assess that with current industry regulations and thinking, the draft outlines for thematic auditing instructions have been carefully and elaborately developed to meet requirements. The outlines all set the goal of evaluating the development of mechanisms, policies, implementation organization, inspection, supervision and evaluation of results... However, the most important issue is, through the audit, what the State Audit recommends to the audited unit and competent authorities on mechanisms and policies.

From concerns about the quality of thematic audits of the entire industry, Deputy State Auditor General Ha Thi My Dung proposed: "We should boldly change our thinking when organizing thematic audits. Only when thinking is changed will the results of thematic audits achieve the desired results, which is to assess the effectiveness and suitability of policies. For each thematic audit in 2025, it is necessary to focus on some basic contents to unify the implementation in the whole industry".

In addition, Auditor General Ngo Van Tuan expressed his wish that any topic would be discussed to collect the opinions of the entire industry and create an effective general "product".

Tong kiem toan nha nuoc Ngo Van Tuan nhan manh tu nay cac cuoc kiem toan chuyen de phai thuc hien theo huong danh gia va tu van chinh sach. Anh: Kiem toan nha nuoc.
State Auditor General Ngo Van Tuan emphasized that from now on, thematic audits must be conducted in the direction of policy assessment and consultation. Photo: State Audit

"From now on, thematic audits must be conducted in the direction of policy assessment and consultation. Auditing teams need to assess whether the mechanism and policy development is correct or not, whether it is effective or not, to the causes and recommendations for orientation for the coming time.

The auditing unit must develop a detailed outline and ask questions to request implementation during the audit to achieve the audit's assessment and policy consultation goals.

The outline is the basis for specialized State Audits and regional State Audits to conduct audits according to assigned fields and areas. The unit presiding over the specialized audit appoints participants, urges, supervises, and evaluates the audit teams of regional and specialized State Audit agencies - the State Auditor General emphasized.

Thus, with the requirement that "from now on, all thematic audits must evaluate and provide policy advice", the State Audit has decided to change the thinking of organizing thematic audits. This decision has received the consensus of units under the State Audit.

The above change in thinking is a starting point for further innovations so that the State Audit can continuously improve the quality and efficiency of its operations, meeting the expectations of the Party, State, National Assembly and People for the State Audit.

Huy Hoàng
TIN LIÊN QUAN

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