Our involvement with the State Audit Office of the Vietnam, the country’s supreme audit institution (SAI), dates to 2008 and has included the Office of the Auditor General of Alberta as a key partner. With our support, the SAI officially established a Performance Audit Division in January 2014 and conducted its first two performance audits that year. The SAI plans to greatly increase its performance audit practice by 2020 by having a performance audit team in each department and regional office and by having performance audits represent 20 percent of all audits conducted by the SAI. In support of this, we have held several Fellowships, delivered training and mentoring at the SAI, and helped the SAI develop a performance audit course based on our materials. A team at the Performance Audit Division has given this course five times for other departments and regional offices. Graduate Fellows are highly involved in this project and in the overall development of performance audit at the SAI.
We helped the SAI to learn about the INTOSAI (International Organization of Supreme Audit Institutions) Performance Measurement Framework and provided guidance as the SAI carried out its first Performance Measurement Framework assessment in 2015–16. We are also helping the National Assembly improve its understanding of performance audit and its role in receiving SAI reports. We held a study tour in Canada for a small group from the National Assembly and SAI in March 2015, followed by a workshop for the National Assembly in September 2016.
View the Vietnam country report (September 2016) for more details.