In performing audit tasks, with the view throughout the direction and administration of improving the quality, effectiveness and efficiency of audit activities to achieve the goal of "quality, quality and quality," the Party Committee, Party Committee and State Auditor General have issued and drastically directed the implementation of synchronous solutions, thereby increasing the quality of audit activities, and the enhancement of the discipline, the discipline, the anti -discipline, the anti -discipline, the discipline, the discipline, the discipline, the prevention of the discipline, the anti -discipline, the anti -discipline, the discipline, the anti -discipline, the discipline, the discipline, the discipline, the anti -discipline, the anti -the discipline, the discipline, the discipline, the discipline, the discipline, the discipline, the discipline, the prevention reasoning, using public finance and public property. Specifically:
(1) Leadership in developing annual audit plans
Determining the audit plan (Science and Technology) is an important factor that determines the quality of the audit, the Party Committee of the SAV has issued a Resolution to request the Party Committees and Party organizations to be determined to implement effectively, create profound and comprehensive changes. Accordingly, in the period of 2020-2025, science and technology has followed the major directions of the Party, the State and supervision topics of the National Assembly, the Standing Committee of the National Assembly, the issues of social opinion concerned or high-risk issues in management and use of public finance and public assets; has strengthened many large -scale thematic audits and wide scope. In parallel with the annual science and technology, the SAV has also developed and issued the medium -term science and technology in the past 3 years, which contributes to a more specific orientation for specialized and regional SAVs when building economic science and technology every year.
In particular, in order to overcome the situation of anti -cross, coincide with the inspection, examination and overlapping agencies, overlapping between units in the industry right from the construction of the Formal Science and Technology, the SAV has coordinated with the Government Inspectorate to organize direct working sessions to review the plan between the two agencies. At the same time, the SAV also issued criteria and principles of assigning audit tasks to affiliated units; Promulgating a document to direct the affiliated units that do not audit the units and units that have been inspected and inspected by the Government Inspectorate and the Central Inspection Committee for the 2020-2025 term have basically resolved the overlapping and duplicating situation.
In addition, with the motto "compact but quality", the SAV has properly integrated the audit tasks in each audit, thereby significantly reducing the number of audit teams by year, limiting the frequency of auditing, minimizing the effects of regular activities of the unit, such as 2022 auditing tasks (245 delegations); In 2023, 135 tasks (174 audit teams); 2024 perform 129 tasks (166 audit teams); In 2025, 116 tasks (156 audit teams).
(2) Leadership in organizing audit implementation
In order to orient the audit activities to be concentrated and unified throughout the industry, every year the Party Audit Committee, the Party Committee of the State Auditor General issue many guiding and guiding documents such as guiding documents on the main objectives, important and content of auditing; Directive on organizing audit activities; At the same time, for each thematic audit, the State Auditor General issued an outline of the audit guidance. At the same time, in order to improve the effectiveness and effectiveness of auditing activities in service of People's Councils of provinces and cities directly under the Central Government, perform the tasks and powers of the People's Council related to the management of public finance, public assets and SAVs have issued a written request to the Chairman of the People's Council of provinces and cities in the request and assigning annual audit tasks to the SAVs in the area of implementation; Coordinate in exchanging information about the time of completion, approving the Budget Resolution Report, sending reports to the final settlement of NVAP to the SAV and using the audit results when considering and approving the settlement of NSPs according to the conclusions and recommendations of the SAV ... Thereby the quality of audit activities has been increasingly improved, contributing to tightening discipline, discipline, anti -corruption, wastefulness in management, negative use of assets.
In addition, in the 2020-2025 term, many tasks assigned in accordance with the new Law on SAV are implemented by the industry in a methodical, more quality manner, highly appreciated by the National Assembly deputies as the task of submitting the SAV's opinion on investment policies for important national projects; The task of submitting the SAV's opinion on the state budget estimates and the annual planning plan.
Also in this term, the organization of audit is flexibly operated, adapting to difficulties and challenges, ensuring both fulfilling the political tasks of the industry and prioritizing the units performing the assigned political tasks, such as: In 2021, to create conditions for the authorities to implement the prevention and control of COVIV-19 epidemics, the SAV did not perform the audit of the health command, the troops, the troops, the troops, the troops, the commanders of the military command, the troops, the commanders of the military command, the commanders of the military commanders, the commanders of the military command, the commanders of the health command, the troops and the auditor The provinces are translating; In 2024, reducing the audit task for localities to overcome after Hurricane Yagi and in 2025, to create conditions for localities to arrange and reorganize administrative units at all levels and build a model of two -level local government organizations, the SAV has reduced the audit related to the district level, while adjusting the audit organization plan, prioritizing the audit of the provincial budget reports before 30.2025.
Summarizing the audit results, term 2020-2024, the SAV proposes to handle financial processing 281,809 billion dong. The audit results have provided to the National Assembly, the Government, the authorities and the audited units with many recommendations of practical values; better meet the requirements of information in service of supervision, law improvement and approval of state budget settlement of the National Assembly and People's Councils at all levels. Through auditing, many shortcomings, limitations and shortcomings in the management, administration and use of finance and public property of ministries, branches, localities and audited units have been discovered and proposed promptly. At the same time, the SAV has proposed to review to cancel or replace, amend, supplement and promulgate a number of contents that are not consistent with the law or not in accordance with the reality of 1,048 documents to cover the "holes", avoid loss and waste.
(3) Leadership and direction of corruption prevention and control in auditing activities
Anti -corruption, wastefulness and negativity in auditing activities have been paid special attention by the Party Committee, the Party Committee and the State Auditor. Right from the beginning of the term, the Party Personnel Committee coordinated with the SAV Party Committee to concretize resolutions, directives, conclusions and regulations related to anti -corruption, waste and negative prevention of programs, plans, directives, resolutions and issued many documents to implement synchronously, creating positive changes in the whole industry. Leading and directing units to focus on auditing areas with high risks of corruption such as management and use of public finance and public property; capital construction investment; management and use of land, natural resources and minerals; BOT, BT projects; ... to detect, prevent and handle violations in time.
In order to improve the effectiveness of the fight against corruption and waste through audit activities, the State Auditor General has issued many guiding and guidelines such as: The process of auditing the case shows signs of corruption in order to enhance the detection, verification and clarification of cases showing signs of corruption during the audit process for handling in accordance with regulations; Promulgating a number of contents on thrift practice and waste combat in management and use of finance and public property; Coordinate with the Supreme People's Procuracy, the Ministry of Public Security and the Ministry of Defense to promulgate Joint Circular on coordination between the SAV, the investigating agency, the Procuracy in the exchange, information transfer and petition to consider and prosecute the case showing signs of criminals detected through the audit activities of the SAV. As a result, in the term of 2020-2025, the SAV transferred 17 cases to the Investigation Police Department for investigation and handling in accordance with the law; Providing 1,851 records, audit reports and related documents to the National Assembly's agencies, the Central Inspection Committee, the investigating agency and other competent state agencies to serve the investigation, inspection and supervision. In addition, for the first time, in 2023, the SAV conducted two audits showing signs of corruption in Dong Nai at the request of the Central Steering Committee on anti -corruption, waste and negative.
(4) Regarding the disclosure of audit results; implementation of audit conclusions and recommendations
The publicity of audit results is always directed by the Board of Directors, the Party Committee and the State Auditor General. In this term, the SAV has publicly disclosed the list of units that have not yet concluded, proposed audit, digitize all the BCKT to provide to the National Council, the Committees of the National Assembly, the Central Inspection Committee; Publicly on the website of the Audit results of audits with wasteful discovery, the audit of gold quality, unexpectedly rewarded, the report summarizing the annual audit results, as well as organizing annual press conferences to publicize the audit results; At the same time, it was also the first term of the SAV to attend the explanation of the implementation of conclusions and petitions, thereby the Party Committee and the Party Committees of the units have directed the review organization and clearly pointed out the cause of the petition and proposed solutions, so the conclusions and recommendations in the task of 70% - 87% (the average rate in the average rate is 81%) (74.7%); Many petitions of the previous years were inspected by the Party Committee and Party Committees to organize the inspection, urging and requesting the audited units and competent authorities to direct the implementation.
(5) Leaders of audited quality control (KSCLKT)
During the term, the State Auditor General issued many guiding documents to improve the quality of KSCLKT such as: Regulation on Earcology; Completing the system of regulations on audit process, audit guidance in the fields, systems of standards of SAV, audit forms ...; Guidelines on professional skills, criteria, evaluation score and standards of quality classification of audit teams, audit teams, members of the audit team and promoting the effectiveness of public service inspection. At the same time, in the tenure monitored (via electronic diary) 100% of audit teams; direct control of many audit teams and control the organization of the implementation of many chief audits; Perform many inspections. Thereby pointing out the shortcomings and shortcomings in the direction, management and administration of the unit's leaders as well as the direction and leadership of the audit activities; At the same time, implementing measures for the unit and head of the unit to promptly rectify and contribute to strengthening discipline and discipline in official duties of civil servants, officials and employees of the SAV, improving the quality of auditing in particular and the quality and effectiveness of the work of the SAV in general.
Co the noi giai doan 2020-2025, Dang uy KTNN da tap trung lanh dao, chi dao cac dang bo, chi bo truc thuoc va toan Nganh hoan thanh xuat sac, toan dien Nghi quyet Dai hoi Dang bo lan thu VIII, nhiem ky 2020 - 2025, lanh dao hoat dong kiem toan bam sat muc tieu Chien luoc phat trien KTNN den nam 2030 voi phuong cham “Gon nhung chat luong”, “An toan - Uy tin”, tiep tuc khang dinh vai tro, vi the cua KTNN trong he thong chinh tri la cong cu The effectiveness of the Party and the State in inspecting and supervising the management and use of public finance and public property, contributing to tightening discipline and discipline, strengthening the explanation in the management of public finance and public property; Detecting, preventing and promptly proposing acts of corruption, waste and negative in management and use of finance and public property.
