The ASOSAI was formed in 1979, becoming one of seven working groups of the International Organisation of Supreme Audit Institutions (INTOSAI). The ASOSAI Assembly has been held triennially with the participation of leaders from 46 members of supreme audit agencies.
The ASOSAI 14 gathered around 350 delegates from various Asian countries and a number of other international organisations as observers.
Since 1997, when Vietnam became an ASOSAI member, this was the first time that the SAV hosted the ASOSAI Assembly. The successful organisation of the ASOSAI 14, the assumption of the chairmanship of ASOSAI in the 2018-2021 term and the performance of its role as a member of the ASOSAI Governing Board for three consecutive terms, from 2015 to 2024, demonstrates the maturity of the SAV in foreign affairs its high prestige within the international community. In addition, the event affirmed the State Audit’s strategic vision of international integration and cooperation until 2020.
It was not only a great honour but also raises the responsibility for the SAV in developing and improving the role of the Supreme Audit Institutions in order to make the national financial system more transparent and strengthen the position, image and prestige of the SAV and the country in the international arena.
Accordingly the Hanoi Declaration issued by the ASOSAI 14, the seventh symposium, themed ‘Environmental Auditing for Sustainable Development’, was a useful forum for delegates to share information, knowledge, experience and practices to enhance the professional, organisational and cooperative capacities of state audits in public and environmental auditing. The event helped the member SAIs to gain an insight into the current issues to find practical and effective solutions to successfully implement the sustainable environmental development goals in each country, region and the world.
Facing the unpredictable and complex impacts of climate change, environmental pollution, the rise in global warming and sea levels rise, each country should improve its State audit capacity, quality and responsibility in assessing the readiness, implementation and reliability of national system data, as well as the economisation and efficiency of the Government’ key programmes. In addition, the transparency, efficiency and accountability of the audit agencies needs to be enhanced.
In order to accomplish the common mission, the member SAIs should unite and actively implement common measures, including the sharing of knowledge, experience, standards and documents on environmental auditing, the organisation of intensive training courses on environmental auditing, and the enhancement of joint national audits in accordance with SAI mandates.
It is crucial to mobilise the member countries to develop legal regulations on environmental management and a regional report on environmental auditing, as well as issue regulations on environmental auditing, to create a legal basis for SAI’s functions, duties, and powers. The ASOSAI should also strengthen its cooperation with other organisations such as INTOSAI Working Group on Environmental Auditing (WGEA) and the United States (UN) agencies.
With the success of ASOSAI 14, Vietnam strongly affirmed its message of not exchanging the environment for economic benefit at any price and its determination of consistently complying with the 2030 Agenda for Sustainable Development adopted at the 70th session of the UN General Assembly.
