Presently, the activities of the State Audit Office of Viet Nam (SAV) typically focus on assessing the compliance of audited units based on records provided by investors or enterprises, while simultaneously reviewing the implementation processes of enterprises and audited units, and providing recommendations and assessments from a professional perspective.

State Auditor General Ngo Van Tuan stated that current economic cases do not fall within the scope and subjects of the Independent Audit Law; therefore, many enterprises have hired foreign auditors and independent auditors for auditing purposes. This is precisely the factor that makes it difficult for the auditing sector to go deeper and stay closer to individual enterprises.

Additionally, state budget expenditure estimates at many ministries, sectors and localities are often inaccurate, leading to regular expenditures frequently being disbursed at levels lower than the proposed estimates.

Tran Quoc Viet, a SAV auditor said that manual calculation methods produce inaccurate results. Previously, manual work with large volumes of records and documents caused many difficulties in auditing work and prolonged the time required. To address this limitation, the auditing sector must urgently apply technology to enhance efficiency, strengthen transparency, reliability, and minimise risks in operations.

Currently, the SAO is deploying 27 software applications for internal administration and auditing activities, including applications for leadership, administration and management of specialised activities; the SAV’s communication channel systems; and systems for integration purposes.

From 2019 to present, the SAV has been one of the first agencies to successfully include all data exchange applications in the integration platform. Particularly, software supporting auditing activities has been prioritised for development to support auditing work from planning and audit implementation to the preparation and issuance of audit reports and monitoring the implementation of audit recommendations. The SAV has also completed the connection to the national document connectivity platform with all ministries, sectors, central agencies, and local authorities.

The application of information technology in auditing activities brings numerous benefits. Nguyen Thi Thang, Deputy Chief Auditor of SAV Region VI, stated that team members in audit groups are thoroughly instructed to fully apply software serving and supporting auditing activities. The application of information technology helps auditors save time when searching and compiling report content, while saving costs in document printing.

Furthermore, implementing the strategy for development and overall architecture of information technology of the SAV for the 2019-2025 period, with a vision to 2030, the SAV has completed and put into operation the project “Building an integration platform for connecting and linking SAV data with information systems and databases of audited unit”. Additionally, the feasibility study report for the project “Building a big data platform and information management system for audit subjects” has been completed, receiving feedback from experts, ministries, sectors, and the SAV’s appraisal council, and submitted to SAV leadership for approval.

Since 2023, the SAO has put into application four new software programmes effectively supporting professional activities, such as: the audit planning management subsystem helping units propose audit plans for 2024 and medium-term audit plans for 2024-2026; centralised financial management software supporting and enhancing the efficiency of financial and accounting work at SAV budget units. Simultaneously, 13 software applications support internal management and administration work.

Currently, the processing and circulation of electronic documents and records are carried out in an internet environment through document management and work file software. Tasks such as personnel management, training management, financial management, and emulation and commendation are also performed through application software, which is integrated and deployed on mobile devices. The rapid reporting system has helped the management, direction, and administration work of SAV leadership levels to be carried out quickly and promptly, enhancing efficiency in management activities as well as the sector’s professional work.

The SAV also implements connections and data exchange with the Ministry of Finance, the State Bank, and Viet Nam Social Security; builds information exchange portals, creating multi-directional electronic data exchange channels between the SAV and audited units.

Preliminary statistics show that the SAV has issued over 6,000 accounts to more than 2,000 audited units and received over 10,000 financial reports, budget settlement reports, and cost estimates from audited units.

However, the application of technology in auditing activities still has limitations such as: the absence of sufficiently strong legal frameworks requiring audited units, agencies, organisations, and individuals related to auditing activities to provide electronic data and exchange, share, and connect data with the SAV; the sector’s dedicated information technology workforce remains limited, with uneven professional capacity.

“Currently, technology applications at many audited units are increasingly advanced, making processing quite complex and requiring auditors to enhance their qualifications to meet job requirements,” said Vu Van Cuong, Chief Auditor of the SAV.

Therefore, to meet the requirements set forth in the digital transformation period, the SAV is strengthening training and developing information technology human resources. Among these efforts, nurturing the younger generation is an important part. With flexibility and acuity in technology application, the youth union is actively contributing to improving the quality and efficiency of auditing activities.

To make good use of the benefits from technology in order to effectively implement the SAV’s strategy for development and overall IT architecture in the 2025-2030 period, the auditing sector needs to strengthen modernisation and digital transformation in state management activities and internal administration; strengthen the application of high technology and information technology in auditing work to gradually increase the number of audits conducted at SAV headquarters while reducing audit time at units.

SAV leaders need to raise awareness among its staff in applying information technology to auditing work in a systematic manner. Investment in personnel and technology infrastructure is identified as an urgent task. Simultaneously, it is necessary to ensure compliance with relevant legal regulations. Only in this way can the auditing sector truly lead in auditing work and gain the trust of enterprises and citizens.