Current regulations on state audit for public debt management in Vietnam
Published: July 28, 2026
Abstract
Public debt has become one of the top concerns for many countries around the world, including Vietnam. The state audit plays a key role in the use and management of public debt. It is necessary to have independent audits of public debt, including annual and thematic audits of public debt or complete audits of the management and use of public debt. This paper studies regulations on state audits for public debt management in Vietnam. Based on the paper’s findings, some solutions are proposed to improve the efficiency of public debt management audits based on the lessons learned around the world.
Keywords
public debtregulations on state auditstate audit in public debt management
References
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