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ALRAQABA . ISSUE 16
development partners to Vietnam to deliver the
training courses; conducts cooperative audits
with some SAIs in the region.
For multilateral cooperation, SAV is currently
a member of the International Organisation of
Supreme Audit Institutions (INTOSAI), the Asian
Organisation of Supreme Audit Institutions
(ASOSAI), the Association of Southeast Asian
Nations’ Supreme Audit Institutions (ASEANSAI)
and actively participates in many activities of
these institutions. Note worthily, SAV is now
serving as the ASOSAI Chairman for the period
of 2018-2021; is one of the four co-founders of
ASEANSAI and serves as the Chairman of the
ASEANSAI Strategic Planning Committee. In
addition, SAV has also participated in many
Committees/Working Groups of INTOSAI such
as: Working Group on Audit Extractive Industries,
Working Group on Environmental Auditing;
programs and projects within ASOSAI and
ASEANSAI frameworks, including: i) Cooperative
audit of water resouce of Mekong basin;
(ii) Research project in applying big data in
environmental auditing; iii) Long-term ASEANSAI
program on ISSAI implementation; iv) IDI –
ASEANSAI Programme on cooperative financial
audit based on ISSAI. SAV’s participation in the
Committees/ Working Groups, programs and
projects of international auditing institutions
supports SAV auditors gain access to many
international experiences and good practices,
thereby strengthening the capacity of SAV
auditors.
In addition to cooperating with SAIs, SAV has also
developed and maintained fruitful partnership
with other international donor institutions. SAV
conducts frequent audits of several foreign
donor-funded projects in Vietnam and its audit
work is highly appreciated by international donor
institutions.
Q11. What is the nature of the
relationship between SAI and the
National Assembly?
The relationship between SAV and the National
Assembly is kind of empowerment nature. In
other words, as the supreme power agency of the
nation, NA is to give SAV the power and authority
to conduct external audits of management and
use of public finance and assets in Vietnam.
While SAV is independent of NA, the latter is
responsible for ensuring necessary conditions
for SAV to discharge its tasks and at the same
time supervising SAV’s performance. In more
details, SAV is tasked with the followings: (i)
Develop its annual audit plans and report them
to the National Assembly before implementation;
Implement its annual audit plans and perform
such tasks as may be requested by the National
Assembly; (ii) Submit its opinions to the National
Assembly for consideration and decision on
state budget estimates, allocation of the central
government budget, strategic investment in
national target programs, national significant
projects, and approval of state budget final
accounts; (iii) Report annual audit result
summaries and results of implementation of
audit conclusions and recommendations to the
National Assembly;provide explanation of audit
results to theNational Assembly and the agencies
of the National Assembly as prescribed by laws;
(iv) Work with agencies under the National
Assembly in monitoring the implementation of
laws and resolutions by the National Assembly,
and Ordinances and Resolutions relating
national finance and budget; in monitoring the
implementation of the State budget and financial
policies upon request; in reviewing state budget
estimates, proposals on state budget allocation,
adjustment of state budget estimates, proposals
on funding for national target programmes
and national significant projects decided by
the National Assembly and state budget final
accounts; upon request concerning drafting and
reviewing of law and ordinance projects.
