EU-Public Finance Modernisation Programme in Vietnam (EU-PFMO)

Capacity building support to the State Audit Office of Vietnam

European Union
State Audit Office of Vietnam

IDEA Course

During 13-15 March, a senior expert (BusinessWare Solutions, Singapore) was engaged by Expertise France to enable the installation of CaseWare IDEA data analysis software to support the audit work of the State Audit Office of Vietnam (SAV).

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SAV’s Training in Risks Based Audit Techniques

During 11-13 March, experts from the UK National Audit Office (NAO) delivered a three-day financial audit training course to auditors from the State Audit Office of Vietnam (SAV).

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Launching of the Inception phase of the EU-PFMO project (SAV).

An inception phase preliminary mission was conducted during the period Monday, 31st October to Thursday, 3rd November 2016. The Project Team included Sébastien Fernandes and Charles Seibert, from the French Cour des Comptes ; Robert Reeve, former National Audit Office Auditor and Key Expert of the project as well as Laurent Onguéné, the project Coordinator.

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Project launch ceremony attended by the SAV Auditor General, EU and Swiss Ambassadors.

The official launch of the project EU-PFMO – Capacity Building Support to the State Audit Office of Vietnam, co-organised by the Delegation of the European Union to Vietnam (DEU), the State Audit Office of Vietnam (SAV) and Expertise France (French International Technical Expertise Agency) was held on June 24th, 2016 in Hanoi.

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About EU-PFMO Programme

The aim of this programme is to contribute to the improved management and oversight of public finances in Viet Nam, by building the
organizational and operational capacity of the two key institutions, namely the Ministry of Finances (MoF) and the State Audit Office of Viet Nam (SAV).

In doing so, the programme will contribute to the alleviation of poverty in Viet Nam by reinforcing macroeconomic stability and resilience to external shock, improving the government’s ability to implement its economic and social policies through efficient and effective planning and execution of the state budget, as well as improve the accountability and transparency of public service delivery.

PILLAR 1: Human Resources Management

Expected result 1: SAV’s ability to carry out its mandate is strengthened by improving the Organizational structure and Management of its Human Resources.

Indicatives activities:

  •  A revised organizational structure for SAV in place which is fit for purpose and consistent with achieving the SAV mandate efficiently and effectively;
  • The formulation and implementation of human resource strategies, plans and procedures that are aligned with SAV’s overall strategy, and appropriate monitoring and review mechanisms are developed to ensure effectiveness, transparency, coherence and consistency in their implementation;
  • Appropriate human resource management systems are in place ensuring that SAV is able to attract, develop, utilize, reward and maintain the required number of staff and the right ‘mix’ of competencies, experience and skills;
  • Continuous professional development systems in place – including Code of Ethics and Professional Conduct – ensuring all staff are equipped with the skills and training necessary to fulfil their professional and ethical responsibilities;
  • The HR function is enhanced through the use of computerized tools and techniques.



Expected result 2: The quality of external audits of public funds is improved by using Modern Strategy Audit Planning techniques, Audit Methodologies and Audit Activity Management techniques.

Indicative activities:

  • SAV elaborates its own audit standards in compliance with the Vietnamese legal framework, INTOSAI norms, as well as its own audit experience;
  • Guidelines, procedure, and methods are developed, trailed (through join audits) and disseminated for all phases of the audit process (i.e. planning, execution, reporting, and follow-up) in order to ensure high quality financial and compliance audit activities in accordance with the SAV standards;
  • Appropriate quality control systems are in place to ensure appropriate supervision of audit teams and review of audit work;
  • Computerized audit tools and techniques are developed to improve the structure, quality and productivity of the audit process and an appropriate computerized database is developed to help SAV management improve audit planning, quality control and risk assessment as well as enhance knowledge sharing and good-practice amongst SAV staff;
  • Clear, concise, accurate and objective criteria are set for SAV audit reports,
    resulting in the provision of information which contributes to more transparent public finances and effective oversight of public finance management in Vietnam.

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