Auditing activities continue to be innovated in a professional direction.
In 2024, auditing activities will continue to be innovated in a professional direction, improving overall quality by drastically and synchronously implementing many solutions from the work of developing audit plans (KHKT), organizing audit implementation to checking the implementation of audit conclusions and recommendations; thereby achieving many outstanding results, contributing significantly to tightening discipline and order in the management and use of public finance and public assets, practicing thrift, and combating waste and negativity.
The 2024 State Audit Plan was prepared in line with the major orientations of the Party, the State, the National Assembly, the National Assembly Standing Committee, areas prone to negativity, corruption, waste and issues of public concern, especially the opinions of National Assembly deputies. The process of developing the 2024 State Audit Plan was proactive, with coordination and participation of relevant agencies, ensuring compliance with the law, transparency, avoiding overlap with inspection and examination agencies in accordance with the spirit of Resolution 75/2022/QH15 dated November 15, 2022 of the National Assembly on questioning activities at the 4th session of the 15th National Assembly.
Continuing the motto of "compact but quality", the 2024 audit organization plan is built to be reasonably integrated into the audits to reduce the number of implementation points, reduce the number of audit teams and streamline administrative procedures, reduce costs in audit activities, contributing to limiting the frequency of audits in localities; balance the personnel of audit teams from the beginning of the year according to the principle that 01 auditor participates in no more than 02 audit teams in a year (except in special cases)...
Accordingly, in 2024, the KHKT will carry out 121 tasks, 8 tasks less than in 2023, focusing on auditing budget settlement reports at 34 ministries and central agencies, reaching 83% (34/41) of the number of focal points; auditing local budget settlement reports at 57 localities, reaching 90% (57/63) of the number of focal points, thematic audits, and operational audits reaching 26% of the total number of audit tasks (31/121), in line with the roadmap for implementing the goals of the State Audit Development Strategy to 2030.
Audit quality is top priority
With a consistent viewpoint in directing and operating audit activities is to improve the quality, effectiveness and efficiency of audit activities to achieve the goal of "quality, more quality and more quality".
During the audit process, the State Auditor General regularly directs the improvement of discipline and order in performing tasks and strengthens measures to prevent and combat corruption and negativity in audit activities.
The State Audit also issued the 2024 Audit Quality Control Plan: supervising all 160 audit teams, 04 direct inspections, 04 inspections of the audit quality control organization of the chief auditor; completing the 2024 Inspection Plan with 10 inspections of affiliated units.
In order to continue affirming the role of the State Audit as an effective tool of the Party and State in inspecting the management and use of public finance and public assets and preventing and combating corruption, waste and negativity, the State Auditor General continued to issue Directive No. 1939/CT-KTNN dated November 27, 2024 on urgently completing the 2024 work plan and improving the effectiveness and efficiency of the State Audit in the coming time.
Many outstanding audit findings, conclusions and recommendations
Synthesizing the audit results of the issued financial statements up to December 15, 2024, the State Audit Office recommended financial settlement of VND 22,817 billion, of which it recommended increasing state budget revenue by VND 2,637 billion and reducing state budget expenditure by VND 9,341 billion; other recommendations of VND 10,839 billion; at the same time, it recommended canceling, amending, supplementing and issuing new contents that are inconsistent with the general regulations of the State and practices for 125 legal documents and management documents (including 01 Law, 03 Decrees, 11 Circulars, 05 Prime Minister's Decisions and 104 other documents); recommended rectifying the operations of audited units and the responsibilities of individuals and organizations involved in the management, operation and use of public finance and public assets.
Actively contributing to the Party and State's fight against corruption, waste and negativity in the past year through auditing activities.
Effectively and qualitatively implement the 2025 work plan
Continuing to promote the achieved results, in order to well perform the assigned functions and tasks, the State Audit Office determines the direction of operation in 2025 as follows:
Continue to effectively and qualitatively implement the Plan to implement the State Audit Development Strategy to 2030, compete to achieve achievements to welcome the State Audit Party Congress for the 2025-2030 term towards the 14th National Congress of the Party; constantly improve the quality of audit activities based on strong application of IT, promote administrative reform; improve the effectiveness of audit conclusions and recommendations; strengthen international cooperation and integration, enhance the role and position of the State Audit of Vietnam in the region and the world; tighten discipline and order in performing public duties to improve the effectiveness and efficiency of the State Audit's operations with the motto "Safety - Prestige".
Speaking at the Conference, Vice Chairman of the National Assembly Nguyen Duc Hai acknowledged, highly appreciated and commended the outstanding and comprehensive results of the State Audit (SA) in 2024. According to the Vice Chairman of the National Assembly, in 2024, the SAV had many innovations to respond to the new situation. The results of the SAV's work in 2024 contributed to tightening discipline in the management and use of public finance and assets, preventing and combating corruption, waste and negativity; providing a lot of information for the National Assembly in legislation, supervision and decision-making on important issues of the country.
The outstanding results in all aspects of work are proof of the maturity of the State Audit Office over 30 years of construction and development.
Emphasizing that in 2025, the tasks set for the State Audit Office are numerous and challenging, Vice Chairman of the National Assembly Nguyen Duc Hai requested the Party Committee, leaders of the State Audit Office and all cadres, party members, civil servants, public employees and workers of the State Audit Office to continue to promote the spirit of responsibility, solidarity, initiative, creativity, maintain strict discipline and order, overcome shortcomings and limitations, continue to have many solutions and innovations to comprehensively complete the proposed work plan.
In the context of the country undergoing many changes, breakthroughs, and revolutions in many areas such as innovation in law-making; revolution in streamlining the apparatus; innovation in decentralization and delegation of power in deciding on the allocation and use of the country's resources; strengthening the prevention and handling of violations that cause waste; breakthroughs in resource mobilization and fiscal policies for infrastructure investment and socio-economic development, the Vice Chairman of the National Assembly noted that the State Audit needs to change to meet these development requirements.
In particular, the Vice Chairman of the National Assembly suggested that the State Audit should focus on auditing the correctness, appropriateness, completeness and timeliness of the issuance of documents guiding laws; the organization of law implementation, especially the contents related to specific mechanisms, decentralization and delegation of power in the allocation and use of resources and implementation of key projects and works; the implementation of waste prevention; and the implementation of the policy of streamlining the apparatus.
In addition, the State Audit Office continues to closely follow the policies of the Party and State, the Resolution of the National Assembly, and the State Audit Development Strategy to 2030 to carry out the tasks of 2025, ensuring progress, quality, and preventing and combating corruption, waste, and negativity; continuing to innovate auditing methods; promoting the application of information technology on digital transformation in public service activities; promoting the disclosure of audit results, and the disclosure of the list of organizations and individuals that do not implement the conclusions and recommendations of the State Audit Office according to regulations;
Review, revise and supplement the system of guiding documents in auditing activities to ensure compliance with the newly revised and supplemented State Audit Standards; strengthen education on ethics, culture, conduct, responsibility and professional pride for the team of state auditors; review and rearrange the organizational structure, functions and tasks of a number of affiliated units according to the principles of streamlining and professionalism to improve the quality and efficiency in performing tasks and in accordance with the Party's policy on streamlining and rearranging the apparatus.
At the same time, the State Audit Office needs to carefully prepare and be ready for the transformation of the State Audit Office Party Committee under the National Assembly Party Committee, successfully organize Party Congresses at all levels within the State Audit Office Party Committee, towards the 14th National Congress of the Party.
Respectfully acknowledging the directions of Vice Chairman of the National Assembly Nguyen Duc Hai, State Auditor General Ngo Van Tuan stated that the State Audit will promptly specify them in the work program for 2025 and the following years, ensuring that the directions are best implemented.
"Auditing work must pay attention to the motto "Safety - Prestige", to have safety and prestige, there must be quality". We must focus on evaluating the effectiveness of management and use of public finance and public assets of ministries, branches and localities through budget settlement audits, budget settlement reports audits, thematic audits; focus on assessing where there is loss and waste, where public opinion - people - voters see waste, the audit must focus on that to audit and confirm" - State Auditor General Ngo Van Tuan emphasized.
