South and South-East Asia - Vietnam
This USD 1 million capacity development project (1996-2000) focused on developing an independent Auditor General Office in Vietnam and on the generation of a long-term institutional development strategy for the State Auditor-General’s Office (SAGO). As one of the newest Supreme Audit Institutions at the time, the SAGO wanted to redefine its audit mandate and propose audit legislation that would enhance the independence of the Office from the government. The SAGO required overall institutional strengthening through the introduction of audit methodologies, audit standards, training and technology. In Phase 1, Cowater assisted the SAGO in developing audit legislation and mandates, and developed audit methodologies and manuals in line with international auditing standards. Cowater consultants developed a long-term institutional development plan and delivered training to SAGO staff on performance audit, financial audit, and CAATs. Phase 2 had four components: implementation of audit manuals for state-owned enterprises and ODA-funded projects; design of financial audit procedures for the State (Central) Bank of Vietnam; development of training capability; and training on the use of CAATs.
