Strongly innovate auditing thinking, focusing on areas with high fraud risk

By 2026, 100% of budget settlement reports of ministries, central and local agencies will be audited.

Presenting the State Audit's performance report for the 2021-2026 term, State Auditor General Ngo Van Tuan said that during the term, the State Audit has seriously grasped, disseminated and synchronously implemented the Party's guidelines and resolutions and the State's legal policies. Proactively concretizing and promptly organizing the implementation of the National Assembly's resolutions on fiscal and monetary policies and socio -economic development through the selection of many large-scale audit topics related to the management and use of public finance and public assets, especially land, resources and minerals.

*State Auditor General Ngo Van Tuan presents the report. Photo: Lam Hien*

Notable are the audit topics assessing the implementation of Resolution No. 43/2022/QH15 of the National Assembly ; the audit topic "Mobilization, management, and use of resources for Covid-19 prevention and control and support policies"; audit topics serving the National Assembly's supreme supervision activities such as: auditing the implementation of 3 national target programs, the implementation of policies and laws on planning, the implementation of policies and laws on practicing thrift and combating waste in the 2016-2021 period; and many "hot" topics and topics that are of interest to public opinion...

The work of perfecting the legal framework for the State Audit's operations has always been of special interest to the State Auditor General and has been identified as a core element that must be implemented to improve the quality, effectiveness and efficiency of the State Audit's operations. In particular, the State Auditor General has directed the review, amendment and supplementation of the regulations, processes and statutes of the State Audit to be consistent with the 2-level local government organization model and new legal provisions related to the audit activities of the State Audit.

During the past term, the State Audit has promoted the audit of State budget settlement reports at all levels to serve the National Assembly and local People's Councils in approving the State budget settlement. In particular, State Auditor General Ngo Van Tuan emphasized that the 2026 audit plan reported to the National Assembly will audit 100% of budget settlement reports of ministries, central and local agencies - 4 years earlier than the implementation roadmap according to the State Audit Development Strategy to 2030.

With the motto "Compact but quality", persistently pursuing the goal of "quality, more quality and more quality", the State Audit has implemented many solutions to fundamentally resolve the overlapping and duplication with inspection and examination agencies; strongly innovated the audit mindset, shifting the focus from "inspection, detection" to "analysis, forecasting, and recommendations for policy improvement", while focusing on areas with high risks of revenue loss and fraud.

Delegates attending the meeting. Photo: Ho Long

During the term, the State Audit Office also flexibly adjusted to reduce and postpone a number of audits to facilitate the authorities in preventing and fighting the Covid-19 pandemic; so that localities could focus on overcoming the consequences of storm No. 3 (storm Yagi ), stabilize life and restore production and business. In particular, in 2025, in the context of streamlining the organizational apparatus and merging administrative units at all levels, the State Audit Office prioritized auditing provincial budget settlement reports, to be completed before June 30, 2025, providing timely information and reliable data for the People's Councils of provinces and cities to approve the local budget settlement in 2024.

Paying special attention to discipline, public order, and audit quality control, the State Auditor General issued Directive No. 1346/CT-KTNN dated October 28, 2022 on strengthening discipline, public order, and ethics; resolutely fighting against corruption and negativity in performing tasks. In addition, the State Audit collects opinions from audited units on the Audit Team and Group; operates a 24/7 hotline to receive feedback related to negative behavior in auditing activities.

“During the term, the State Audit Office provided 1,749 reports/documents to agencies serving inspection, investigation, and supervision (an increase of nearly 4 times compared to the previous term), transferred 17 files to the Police Investigation Agency to clarify signs of law violations; directly audited 2 cases with signs of corruption under the direction of the Central Steering Committee on anti-corruption and negativity”, State Auditor General Ngo Van Tuan emphasized.

Promoting the application of technology in auditing activities, the State Audit Office has also deployed data analysis, piloted AI to support auditing activities; applied remote sensing technology in auditing resources and minerals; hired consultants to inspect construction quality when auditing investment projects; which has initially brought about efficiency, contributing to improving the quality and transparency of auditing activities.

Closely manage audit activities to prevent violations

Summarizing the audit results for the 2021-2026 term, State Auditor General Ngo Van Tuan stated that by September 30, 2025, the State Audit recommended financial settlement of VND 254,676 billion and USD 125,423,654.63. Proposing to cancel, amend, supplement and issue new contents that are contrary to or inconsistent with the general regulations of the State and practices for 938 legal documents and management documents at all levels (including 13 laws, 36 decrees, 88 circulars, 16 decisions of the Prime Minister and 785 other documents), an increase of 19.3% compared to the 2016-2021 term.

The rate of implementation of financial handling recommendations reached an average of 90%, significantly higher than the previous term (only 74.7%); 267 documents were amended, supplemented, and canceled according to the recommendations of the State Audit, higher than the number implemented in the previous term (with 136 documents).

The State Audit Office has publicized the list of organizations and individuals that are slow to implement recommendations according to Resolution 53/2022/QH15 of the National Assembly; at the same time, sent a letter notifying the results and recommendations of the audit to the Minister, the Secretary of the Provincial Party Committee, and the City Party Committee to grasp information, facilitate leadership and management work, and for competent agencies to promptly and effectively correct errors.

In the coming term, the State Audit Office will focus on implementing a number of key tasks and solutions as follows:

Firstly, perfecting the legal framework in the spirit of Resolution No. 66-NQ/TW dated April 30, 2025 of the Politburo, as a basis for innovation of organization and operating mechanism; associated with improving the quality of human resources and organizational apparatus in accordance with Resolution No. 18-NQ/TW dated October 25, 2017 of the Central Executive Committee.

Second, promote digital transformation according to Resolution 57-NQ/TW dated December 22, 2024 of the Politburo; promote technology application to improve quality and efficiency of operations.

Third, continue to focus on auditing "hot" issues of concern to the National Assembly, voters, and public opinion; linked to the National Assembly's task of performing supreme supervision and the management and operation requirements of the Government, ministries, branches, and localities.

Fourth , continue to strengthen discipline and public order; strictly manage auditing activities to prevent violations.

Fifth , complete facilities, focusing on investing in accommodation for civil servants and auditors on rotation and transfer; invest in information technology infrastructure and equipment to meet the digital transformation requirements of the State Audit Office.

State Auditor General Ngo Van Tuan affirmed that the State Audit will continue to strongly innovate, taking quality as the top criterion, continuing to promote its role as an important and effective tool of the Party and State in inspecting and controlling the management and use of public finance and public assets, contributing to preventing and stopping corruption, waste and negativity.

Source: https://daibieunhandan.vn/doi-moi-manh-me-tu-duy-kiem-toan-tap-trung-vao-cac-linh-vuc-co-rui-ro-gian-lan-cao-10391089.html