Over the past 30 years, generations of officers and employees of the Ministry of National Defense Audit have made efforts to contribute and uphold their responsibilities, through inspection, evaluation and consulting activities to assist the head of the Ministry of National Defense in leading, directing, managing, arranging and using the state budget and national public assets managed by the Ministry of National Defense; contributing to maintaining strict financial discipline, preventing loss and waste, preventing and combating corruption, and building a revolutionary, disciplined, elite and gradually modern army.

In the initial stage, under the leadership and direction of the Party Committee and the commander of the Finance Department of the Ministry of National Defense, the Audit Department proactively and actively advised, proposed, and successfully organized the implementation of assigned tasks. In particular, it researched and advised on perfecting the legal system on auditing; conducted audits of military regions, army corps, armies, military branches, military enterprises... focusing on the topics of managing professional expenses, regular expenses, investment projects, implementing regimes, policies or complex and specific military expenditure areas (exercises, military transportation, secret fees, special expenses, investment expenses for building combat works, military ship conversion projects, aircraft renovation and repair projects...). Conduct audits of settlement reports with units and basic construction investment projects, thereby detecting and promptly correcting and amending errors in implementing policies, establishing, executing and settling the budget, and at the same time proposing to the Ministry of National Defense measures to manage and improve efficiency. At the same time, actively advise on resolving backlogs, improving the quality and progress of settlement of projects and completed works of the Ministry of National Defense.

The Ministry of National Defense Audit announced the results of the thematic audit "Work to ensure regular fuel and oil standards and regimes for the period 2022-2024" at Warehouse 182, Department of Petroleum. Photo: QUANG TUAN

Implementing the conclusion of the Central Military Commission Standing Committee, Decision No. 3046/QD-BQP dated August 1, 2017 of the Minister of National Defense, from September 1, 2017, the Audit Department was transferred from the Finance Department to the Office of the Ministry of National Defense and by September 2018 was reorganized into the Ministry of National Defense Audit. This is an important milestone in the process of building and developing the internal audit agency of the Ministry of National Defense, ensuring the principles of independence, objectivity and conformity with the position and role of internal audit work for the cause of building the Army and strengthening national defense in the new situation.

After being reorganized, the Ministry of National Defense Audit has always been active and proactive in researching and providing comprehensive advice to the Central Military Commission and the Minister of National Defense on leadership and direction to perfect the mechanism, improve the effectiveness and efficiency of internal audit work, contribute to maintaining military discipline, raise awareness of law compliance and enhance self-control and safety of each agency and unit in managing and using public finance and assets, effectively serving military and defense tasks. In the inspection of the internal control system, in addition to evaluating and proposing to perfect internal processes and regulations of units, the Ministry of National Defense Audit also focuses on inspecting and evaluating the development and implementation of leadership regulations of Party committees at all levels for key aspects of work, considering this a fundamental factor to establish and maintain the effectiveness of the internal control system, helping to prevent violations, negativity, corruption and waste in each agency and unit.

From September 2017 to present, the Ministry of National Defense Audit has conducted internal control system inspections at 19 units and conducted nearly 50 audits. In particular, it has promptly implemented 9 ad hoc audit tasks at the request of the head of the Ministry of National Defense and many thematic audits with a wide scope, requiring very high technical expertise, new and difficult content. Through inspections and audits, errors and limitations in the management and use of public finance and public assets of units have been promptly detected and corrected; problems and inadequacies have been pointed out to advise and propose to the Ministry of National Defense to direct the handling, amendment and supplementation of a number of regulations, ensuring compliance with the law, in accordance with the characteristics of national defense.

The Ministry of National Defense Audit always focuses on building a team of staff with sufficient numbers, good moral qualities, political awareness, high responsibility, qualifications, professional capacity in many fields and inheritance and succession in age, ensuring the successful completion of all assigned tasks. Training and education in modern auditing skills and updating legal knowledge, fostering skills in synthesizing and analyzing data, and applying digital technology to auditing are maintained and implemented regularly, in many practical forms. To date, the Ministry of National Defense Audit has 2 staff with doctoral degrees, 16 staff with master's degrees, 100% of staff and auditors have full certificates in bidding, 30% have certificates in valuation, 30% have been granted internal auditor certificates. In addition, education to improve political capacity and training in organizational and discipline awareness for the audit staff is carried out in all working activities, associated with measures to build a strong and clean Party cell, a strong and comprehensive agency that is "exemplary and typical". Thereby, improving leadership capacity, fighting strength and maintaining solidarity and unity of the entire agency.

Faced with the requirements for breakthroughs in science and technology development and digital transformation in the Army, the Ministry of National Defense Audit determined that training and improving the quality of auditors is one of the key solutions to modernize auditing operations, increase professionalism, depth, improve the quality of internal audit work and promptly adapt to rapid changes in mechanisms, policies and laws of the State, and the development of modern science and technology. This is the basis for the Ministry of National Defense Audit to perform well its assigned functions and tasks, making an important contribution to ensuring compliance with the law, transparency, effectiveness and efficiency in the management and use of finance and public assets of the Ministry of National Defense.

Over the past 30 years, the Ministry of National Defense Audit has gradually developed and matured. With the mindset of "discipline, transparency, responsibility", remembering, respectfully preserving and continuing the tradition of "Absolute loyalty, solidarity, unity, standards, principles, professionalism, efficiency" of previous generations, the Ministry of National Defense Audit has always fulfilled its tasks well, contributing to building and perfecting the financial and public asset management mechanism in the Army; ensuring compliance with legal regulations and meeting the specific requirements of military and defense tasks; contributing to changing the awareness and sense of law compliance of commanders and officers and employees of the financial sector in military units and enterprises, in accordance with the State's financial and public asset management mechanism and the requirements of building a revolutionary, disciplined, elite and modern Army.

Over the past 30 years, the Ministry of National Defense Audit has been awarded many noble awards by the Government, the Ministry of National Defense, and the General Staff, including: 1 certificate of merit from the Prime Minister, 3 certificates of merit from the Minister of National Defense, many years of achieving the title of Determined to Win Unit, and many collectives and individuals have been awarded in many forms.

Colonel PHAM TICH THIEN, Chief Auditor of the Ministry of National Defense Audit

* Please visit the section to see related news and articles.

    Source: https://www.qdnd.vn/quoc-phong-an-ninh/xay-dung-quan-doi/kiem-toan-bo-quoc-phong-30-nam-vung-buoc-truong-thanh-847777