By: State Audit Office of Viet Nam

At present, countries around the world are facing significant pressure to strengthen public governance, achieve the United Nations Sustainable Development Goals, and fulfill commitments to preventing and combating corruption, wastefulness, and other negative practices. In this context, Sustainable Development Goal 16 highlights the importance of enhancing transparency, good governance, and combating corruption in all its forms. At the same time, the Abu Dhabi Declaration of the International Organization of Supreme Audit Institutions (INTOSAI) also emphasizes and reinforces the role of Supreme Audit Institutions (SAIs) in preventing and combating corruption more effectively.

The successful implementation of audit recommendations serves as a key indicator of the effectiveness and efficiency of audit activities. Therefore, monitoring and inspecting the implementation of audit recommendations play a critical role in evaluating the quality, effectiveness of audit activities and impact on the management and use of public finances and assets. This process not only demonstrates the level of agreement from audited entities but also identifies reasons for any unimplemented audit recommendations.