On December 4, 2017, the State Audit Office of Vietnam signed and issued Decision No. 1785/QD-KTNN on the "2018 Audit Plan" of the State Audit Office of Vietnam (SAO).
See more: 1785.QD.KTNN State Audit Office's 2018 Audit Plan
2018 Audit Plan
Accordingly, in 2018, the State Audit Office of Vietnam will closely adhere to the resolutions and policies of the Party and the State, strengthen performance audits to assess compliance with the law, the economy, effectiveness and efficiency in the management and use of public finances and public assets according to legal regulations; increase the effectiveness of audit conclusions and recommendations; and continue to improve the capacity of the State Audit Office, the responsibility, discipline and conduct of its staff and state auditors.
1. Focus thematic audits on tax management, tax declaration and payment, and combating tax evasion.
- In the 2018 audit plan, the State Audit Office of Vietnam will accelerate the implementation of audits of local budget settlements, promptly providing information to local People's Councils for approval of the 2017 budget settlements as prescribed.
In addition to continuing to conduct thematic audits related to tax management, tax declaration and payment, and combating tax evasion, the State Audit Office of Vietnam will include the audit of tax management, tax declaration and payment, and combating tax fraud and evasion as a key audit content in audits related to state budget revenue under the 2018 audit plan. - In addition, the State Audit Office continues to focus on auditing investment projects under the public-private partnership model, and large-scale projects and works that are of interest to the public and voters nationwide.
- The State Audit Office of Vietnam (SAO) focuses on auditing the management and operation of the state budget in accordance with Government Resolution No. 01/NQ-CP dated January 1, 2017, the Law on the State Budget, the Law on Public Investment, the Law on Public Debt Management, and related documents. It also audits the acceleration of the overall restructuring of economic sectors and fields nationwide and in each locality and enterprise with a long-term vision and specific roadmap; closely linking the overall restructuring of the economy with the restructuring of sectors and fields, focusing on three key areas:
- Auditing the implementation of investment restructuring, focusing on public investment linked to the restructuring of public finance, the restructuring of the state budget, and public debt.
2. Conducted over 200 audits in 2018.
In 2018, the State Audit Office of Vietnam (SAO) will conduct over 200 audits. In addition to the 65 audits of the State and local budgets in 2017, the SAO will conduct a major thematic audit on the management and use of public finances and public assets in 2017 at the General Department of Taxation and the Tax Departments of 20 provinces and centrally-administered cities. Specifically, the SAO will carry out: 09 operational audits; 23 thematic audits; 50 audits of construction activities and the management and use of investment capital; 33 audits of financial statements and activities related to the management and use of State capital and assets in 2017 at State-owned corporations and banks; 14 audits in the defense sector; and 08 audits in the security sector and Party agencies.
3. Reduce overlap between inspection and auditing activities.
Besides closely coordinating with the Government Inspectorate in the process of developing the 2018 Audit Plan and Inspection Plan, before issuing the 2018 Audit Plan, the State Audit Office of Vietnam proactively coordinated and reviewed with the Ministry of Planning and Investment, the Ministry of Finance, the Ministry of Construction, the Ministry of Natural Resources and Environment, and the Ministry of Transport on inspection plans and adjusted and reduced 07 audits due to overlaps with already issued inspection plans.
During the implementation of the 2018 audit, the State Audit Office of Vietnam (SAO) will continue to closely coordinate with the Government Inspectorate, ministries, and central agencies in utilizing the results of inspections, examinations, and audits already conducted; direct its subordinate units to promptly issue detailed lists of audit units and focal points; and coordinate with the Government Inspectorate to direct specialized inspectorates to base their inspection plans on the SAO's 2018 audit plan and the Government Inspectorate's inspection plan, avoiding overlap and duplication between audit activities and inspection activities of specialized inspectorates.
