State Audit Office towards smart audit based on data and AI

MINH CHÂU |

Hanoi - On the morning of September 8, the State Audit Office of Vietnam organized a working session with a consulting unit on the Project on Building a Digital Architecture Framework, orienting the industry's digital transformation to 2035.

Attending the working session were Deputy State Auditor General Bui Quoc Dung, leaders of the Department of Information Technology (IT), representatives of affiliated units and the project development consulting group.

The construction of the Digital Architecture Framework is expected to create a foundation for the State Audit Office of Vietnam (SAV) to innovate audit methods, strengthen data exploitation and apply artificial intelligence (AI), and at the same time tighten discipline in technology investment.

This is one of the steps to concretize the SAV Development Strategy to 2030 according to Resolution No. 999/2020 of the National Assembly, while updating new legal regulations related to digital transformation, network security, data and artificial intelligence.

According to the report of the consulting unit, the Digital Architecture Framework will establish a comprehensive model, mandatory technical principles and a unified IT management mechanism throughout the Industry. In addition, this is also the basis for appraising and approving investment policies, designs and cost estimates for IT tasks. Programs and projects that have not had compliance assessment results will not be allocated funds and accepted.

The Draft Project identifies that by 2031, SAV will become a modern digital audit agency, operating based on data and AI; by 2035 it will become a leading digital audit agency in the region.

The digital transformation of the Industry is oriented according to the principle "User as the center - Data as the core - Ensuring the independence of auditing activities".

By 2031, SAV strives for at least 70% of audits to apply big data analysis and AI techniques; gradually making remote auditing and data auditing the main methods.

Along with that, 100% of dossiers and audit recommendations are fully digitized, specialized digital signatures and electronic traces. The system will connect and exploit data from national databases and at least 12 ministries, branches, and agencies audited through the NDXP axis.

The SAV also sets requirements to ensure information security and network security at level 4, with the information security monitoring center (SOC) operating 24/7.

Regarding application architecture, the Project orients the restructuring of 31 current software into 4 core platform groups, including: full-system audit operation management; CAATs and knowledge warehouse tools; big data analysis and AI platforms; shared consolidated digital office platforms.

External data exploitation is carried out according to the principle of "only reading", delegation of authority and recording traces to each auditor. All endogenous data of the audit must be stored on a secure infrastructure directly managed by SAV.

The project also thoroughly grasps the principle of responsible AI application. AI only plays the role of a tool to support risk analysis and warning; all legally valid audit conclusions and recommendations must be decided and accounted for by humans.

Phó Tổng Kiểm toán Nhà nước Bùi Quốc Dũng phát biểu chỉ đạo tại cuộc họp. Ảnh: KTNN
Deputy State Auditor General Bui Quoc Dung delivers directing speech at the meeting. Photo: KTNN

Speaking to direct, Deputy State Auditor General Bui Quoc Dung highly appreciated the preparation of the IT Department and the consulting unit; and emphasized that the promulgation of the Digital Architecture Framework is an urgent task, contributing to shaping modern audit methods and strengthening discipline in technology investment.

In addition, Deputy State Auditor General Bui Quoc Dung also requested to continue to improve the Project in a feasible and practical direction.

MINH CHÂU
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