Solutions of organizing environmental auditing in the State Audit Office of Vietnam

Nowadays, sustainable development associated with environmental protection has become the hot global concern. In many countries around the world, Supreme Audit Institutions should play an important role in this area, ensuring that natural resources are managed, exploited and used effectively. Environmental auditing has now become a major activity at many SAIs. In Vietnam, environmental auditing is still a new issue in both theory and practice. Recognizing the importance of environmental protection and sustainable development, the SAV considers environmental auditing one of the priority activities in the years to come. Therefore, environmental auditing should be conducted more early, more comprehensively and more fully in the manner of auditing objectives, contents, with more appropriate, effective methods and ways of carrying out audits in Vietnam. It is necessary to study the theory on environmental auditing, analyse and evaluate at the same time the practice of environmental auditing in Vietnam, review generally the situation of environmental auditing conducted in the world, which found shortcomings and limitations of carrying out environmental auditing in the SAV and as a result, draw lessons and propose solutions to implement environmental auditing of the SAV. The thesis introduces a number of researches by Indian and Vietnamese scientists, INTOSAI experts and a number of standard, guidelines in specific fields of environmental auditing that are published and generally accepted by the SAIs in the regional and international community. It is very important that the thesis studies about the system of legal documents, audit reports related to or published by the SAV in Vietnamese language like the State Audit Law, the State Audit Development Strategy to 2020, annual audit reports. An interview with specialized auditor and a secondary servey of the WGEA are also chosen the data for the research. Based on an analysis of the general theories of organizational structure, roles and functions of the SAV, and an evaluation and synthesis of the results of environmental auditing activities of some SAIs in the region and in the world, together with a summary and research regarding the current status of the organizational model, the operational mechanism of the SAV in general and environmental auditing in particular, the thesis shows SAV’s development strategy in the future and suggests some solutions and recommendations to efficiently organize environmental auditing in the SAV. The Government, the State Audit Office and the audited entities are subject to have improvement for organizing environmental auditing in the SAV

Solutions of organizing environmental auditing in the State Audit Office of Vietnam

Nowadays, sustainable development associated with environmental protection has become the hot global concern. In many countries around the world, Supreme Audit Institutions should play an important role in this area, ensuring that natural resources are managed, exploited and used effectively. Environmental auditing has now become a major activity at many SAIs. In Vietnam, environmental auditing is still a new issue in both theory and practice. Recognizing the importance of environmental protection and sustainable development, the SAV considers environmental auditing one of the priority activities in the years to come. Therefore, environmental auditing should be conducted more early, more comprehensively and more fully in the manner of auditing objectives, contents, with more appropriate, effective methods and ways of carrying out audits in Vietnam. It is necessary to study the theory on environmental auditing, analyse and evaluate at the same time the practice of environmental auditing in Vietnam, review generally the situation of environmental auditing conducted in the world, which found shortcomings and limitations of carrying out environmental auditing in the SAV and as a result, draw lessons and propose solutions to implement environmental auditing of the SAV. The thesis introduces a number of researches by Indian and Vietnamese scientists, INTOSAI experts and a number of standard, guidelines in specific fields of environmental auditing that are published and generally accepted by the SAIs in the regional and international community. It is very important that the thesis studies about the system of legal documents, audit reports related to or published by the SAV in Vietnamese language like the State Audit Law, the State Audit Development Strategy to 2020, annual audit reports. An interview with specialized auditor and a secondary servey of the WGEA are also chosen the data for the research. Based on an analysis of the general theories of organizational structure, roles and functions of the SAV, and an evaluation and synthesis of the results of environmental auditing activities of some SAIs in the region and in the world, together with a summary and research regarding the current status of the organizational model, the operational mechanism of the SAV in general and environmental auditing in particular, the thesis shows SAV’s development strategy in the future and suggests some solutions and recommendations to efficiently organize environmental auditing in the SAV. The Government, the State Audit Office and the audited entities are subject to have improvement for organizing environmental auditing in the SAV