Assessing the 2023 audit plan of the state audit office of Vietnam and solutions for the 2024 audit plan

The 2023 audit plan of the State Audit Ofce of Vietnam included 129 tasks, 49 tasks lower than the 2022 audit plan, representing a reduction of 67 audit teams over 232 teams. The 2023 audit plan focused on auditing fnal settlement reports of ministries, central state agencies, local state agencies, and operational and thematic audits, according to the Development Strategy for the State Audit Ofce of Vietnam to 2030. The 2023 audit plan also focused on major auditing topics associated with state budget management and topics that were interesting to the National Assembly and the public. This paper evaluated the results of the State Audit Ofce of Vietnam in 2023 and proposed solutions to help the ofce implement its 2024 audit plan.