Enhancing the effectiveness of budget expenditures by the means of auditing: A case study of State Audit Office in Vietnam
NGUYEN, KIM CHI (2012)
2012
Hallintotiede - Administrative Science
Johtamiskorkeakoulu - School of Management
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Hyväksymispäivämäärä
2012-05-31
Julkaisun pysyvä osoite on
https://urn.fi/urn:nbn:fi:uta-1-23209
https://urn.fi/urn:nbn:fi:uta-1-23209
Tiivistelmä
Public expenditure is a financial concept embedded in Government management role and related to economic, politic and social areas. The effect of public expenditure management driven from actual requirement is that despite the limited financial resource, the necessities to achieve economic, politic and social management liability of the Government must be well satisfied.
The Supreme Audit Institution (SAI) is an instrument to control State finance and to implement the people?s rights. The expression of state audit opinion, and state audit confirmation, comprise of assurances of the reliability of financial and budgetary information. The SAI would significantly contribute to the improvement of the quality of financial and budgetary operations; the SAI is a vital tool for people to supervise the process of national development and Government.
In order to promote public awareness of the role of SAI in enhancing effective public expenditure, as well as in sharing experience and information in state audit sector in general, and in public expenditure auditing in specific, the SAI needs to improve its qualifications and its operational quality. It also has to develop auditors of good professional morality, knowledge and skills in order to meet the job requirements. It should also share experiences within the framework of the action programs of international organizations and the co-operation agreements between the State Audit agencies.
Based on this ongoing process, this study aims to explore how auditing enhances the good planning and management of the public expenditures, and how it plays its important role in the public sector. The data collection methods used includes academic documents and interviews with managers in charge of State Audit Office of Vietnam and financial experts.
The findings of the study reveal that enhancing the effectiveness of State Audit plays an important role in public expenditure management. A key conclusion reached is that the improvement of the effectiveness of State Audit in public expenditure auditing is a necessary issue in order to increase the transparency and accountability of public expenditure management.
Keywords: public expenditure management, budget expenditure auditing, state budget
The Supreme Audit Institution (SAI) is an instrument to control State finance and to implement the people?s rights. The expression of state audit opinion, and state audit confirmation, comprise of assurances of the reliability of financial and budgetary information. The SAI would significantly contribute to the improvement of the quality of financial and budgetary operations; the SAI is a vital tool for people to supervise the process of national development and Government.
In order to promote public awareness of the role of SAI in enhancing effective public expenditure, as well as in sharing experience and information in state audit sector in general, and in public expenditure auditing in specific, the SAI needs to improve its qualifications and its operational quality. It also has to develop auditors of good professional morality, knowledge and skills in order to meet the job requirements. It should also share experiences within the framework of the action programs of international organizations and the co-operation agreements between the State Audit agencies.
Based on this ongoing process, this study aims to explore how auditing enhances the good planning and management of the public expenditures, and how it plays its important role in the public sector. The data collection methods used includes academic documents and interviews with managers in charge of State Audit Office of Vietnam and financial experts.
The findings of the study reveal that enhancing the effectiveness of State Audit plays an important role in public expenditure management. A key conclusion reached is that the improvement of the effectiveness of State Audit in public expenditure auditing is a necessary issue in order to increase the transparency and accountability of public expenditure management.
Keywords: public expenditure management, budget expenditure auditing, state budget