Sharing experiences in auditing state-owned enterprises

According to information from the State Audit Office (SAI), recently, the Working Group on State-Owned Enterprise Auditing of the Asian Organization of Supreme Audit Institutions (ASOSAI WGSOEA) in collaboration with the ASEANSAI Knowledge Sharing Committee (KSC) organized an online workshop on knowledge sharing 2025 on SOE auditing, attracting more than 250 delegates who are members of ASOSAI WGSOEA and ASEANSAI KSC.

*Delegates of the State Audit of Vietnam attend the workshop. Photo: KTNN*

Following the success of the inaugural ASOSAI WGSOEA held in May 2025 in Putrajaya, Malaysia, this workshop was organized to strengthen the professional network, promote the sharing of experience and expertise among supreme audit institutions (SAIs) across Asia on SOE audit.

At the workshop, delegates discussed the development of the ASOSAI WGSOEA's SOE audit guidelines; and shared knowledge from the Organization for Economic Cooperation and Development (OECD) on good practices of the SOE governance guidelines being applied as well as practical experiences in SOE audit activities of the four SAIs of Vietnam, Maldives, Brunei and Pakistan.

The representative of the State Audit of Vietnam was one of the four SAIs presenting and sharing an overview of the State Audit of Vietnam's State Audit of Enterprises audit. At the workshop, Mr. Phan Thanh Tan - Auditor, General Department of State Audit of Region I - said that the State Audit of Vietnam is a constitutional body established by the National Assembly , operating independently and only following the law, conducting audits of the management and use of public finance and public assets.

State-owned enterprise auditing is one of the key auditing fields of the State Audit Office of Vietnam, contributing significantly to strengthening and ensuring the integrity of the national financial system, improving the efficiency of management and use of public assets.

In addition to auditing financial statements, the State Audit Office has strengthened 3E audits (economic, effectiveness, and efficiency audits) and thematic audits of state-owned enterprises. At the same time, the State Audit Office is also focusing on developing an audit process for enterprises with a state ownership ratio of less than 50%.

According to the Organizing Committee, the results of the webinar will be used as a reference in the development of the SOE Audit Guidelines, which are expected to be presented at the 2nd ASOSAI WGSOEA Conference, which will be chaired by the Auditor General of Malaysia in March 2026 in Nanjing, China.

ASOSAI WGSOEA consists of 32 SAIs, established with the objective of focusing on auditing SOEs to enhance best practices and capacity of member SAIs in SOE governance. Thereby, enhancing accountability, transparency in operations and sustainable economic development.
The State Audit Office of Vietnam has 6 civil servants assigned to participate in the ASOSAI WGSOEA Working Group according to Decision No. 1985/QD-KTNN dated December 18, 2024 of the State Auditor General.

Source: https://congthuong.vn/chia-se-kinh-nghiem-kiem-toan-doanh-nghiep-nha-nuoc-431552.html