Category Archives: VOLUME 7, ISSUE 6

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VOLUME 7, ISSUE 6

A Policy Framework to Improve the State Audit Office of Vietnam to Meet the Auditing Standards of the Organization For Economic Co-Operation And Development

Author Details: Dr. Le Anh Minh-Vietnam Meteorological and Hydrological Administration, Vietnam’s Ministry of Natural Resources and Environment, Hanoi, Vietnam. Centre of Science Research and Training, State Audit Office of Vietnam.

Abstract
The audit standards of the State Audit Office of Vietnam (SAV) are inadequate in several ways. This may have a negative influence on the quality and effectiveness of the performance of the SAV. The research aims to improve the SAV to meet international auditing standards of the Organization for Economic Co-operation and Development (OECD). The study will establish a set of best practices for auditing accepted by the most advanced OECD member countries as a direct comparison in order to identify revisions required for the auditing standards of the SAV to be compatible with the OECD auditing standards and propose a methodology to resolve these issues. The SAV auditing standard revisions are thus the key focus of the research. In this research, both document review and semi-structured in-depth individual interviews were employed in order to provide a more comprehensive picture of the research problem. Thematic content analysis method was selected for the data analysis of the study. The research has identified, assessed and provide policy recommendations for the revisions required for the SAV auditing standards to be compatible with the OECD auditing standards. The standard auditing improvement of the SAV will enable the SAV to reduce the cycle time, to improve the employee productivity and satisfaction, to facilitate the implementation of audit engagements and to ensure the transparency, and effectiveness of public sector expenditure by following appropriate and effective OECD auditing standards
Keywords: State Audit Office of Vietnam, Organization for Economic Co-operation and Development, auditor, auditing standards,


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