Project to support the Audit Office of Vietnam (SAV)
Objective
This project was financed by the European Union and aimed to build the organisational and operational capacity of the State Audit Office of Vietnam (SAV) for its external audit mission.
-
€3,8mBUDGET
-
16/06/2016PROJECT START
-
43 monthsDURATION
PROJECT FUNDED BY
PARTNERS
The State Audit Office of Vietnam (SAV) is the supreme institution for public finance control. It plays a key role in the control of the good governance of the State and the transparency and accountability of public action.
As part of a project financed by the European Union (EU), for almost 4 years, Expertise France, in consortium with 4 European supreme audit institutions – the French, British, Latvian and Portuguese Courts of Auditors –, helped SAV strengthen its capacities for human resources management and audits.
This project to support SAV closed in December 2019 and was one of the components of the EU-Public Finance Modernisation Programme in Vietnam (EU-PFMO), signed in 2014 between the European Union and Government of Vietnam.
Public finance modernisation in Vietnam: closing of the project to support the State Audit Office
Helping strengthen the HR function of SAV
This component firstly aimed to assist the Human Resources Department of SAV with the development of its expertise and its personnel management, as a result of the continuous increase in the number of auditors since it was set up in 1994 and the rise in recruitments until 2020.
It also aimed to provide SAV with tools to strengthen the in-service training of auditors in relation to a sound needs analysis.
Under this component, the project has made recommendations:
• On strengthening the HR function of SAV,
• On strengthening the training function of SAV,
• On defining the job descriptions of SAV.
Helping strengthen strategic audit planning, the modernisation of techniques and the management of audit activities
The project focused its support on strengthening the entire audit cycle (planning, methodology, communication, post-audit monitoring) by producing the Financial Audit Manual and its training materials, and guides for strategic audit planning and budgetary assessment.
Under this component, the project has produced the following series of deliverables:
• Recommendations on strengthening SAV’s system for the evaluation of auditors,
• Recommendations on the production of a training plan and the assessment of training needs,
• A financial audit manual, including training models and tools,
• Recommendations on the strategic audit plan,
• Training materials on the assessment of the annual draft budget and public debt,
• Recommendations on communication and post-audit monitoring.
A total of 5 workshops (308 participants), 12 training courses (408 participants) and 4 study visits (40 participants) were organised under the project.
|
As part of the project to support SAV, Expertise France has contributed to the production of a Financial Audit Manual customised for SAV, as well as the creation of training materials and tools for financial audits. Based on these materials, three training-of-trainers sessions were given between March and August 2019 to provide a practical understanding of current approaches and experience in risk-based audits. Read the full article |
Focus on the Financial Audit Manual
More about SAV: www.sav.gov.vn
More about the EU in Vietnam: eeas.europa.eu/delegations/vietnam
-
Public finances
The modernisation and strengthening of public finance systems play a key role in the development process. For Expertise France, there are two objectives: promote fair and effective tax collection and contribute to an efficient management of public funds.
Related field of activity
Activities
- Improving the human resources function
- Staff training and capacity building
- Audit planning (mid-term audit plan, annual audit plan)
- Increasing the visibility and impact, including the post-audit monitoring
- Training in audit methods and the deployment of implementation guides
