The role of the State Audit Office of Vietnam in promoting the implementation of national commitments on climate change adaptation and sustainable development

Abstract

This article analyses the role of the State Audit Office of Vietnam (SAV) in promoting the implementation of Vietnam’s national commitments to climate change adaptation and sustainable development. Based on a review of previous studies, the article argues that SAV not only examines the truthfulness and propriety of the management and use of public finance, but also assesses the economy, effectiveness, and efficiency of policies, programs, and projects related to climate change adaptation and sustainable development. The study employs a combination of qualitative and quantitative methods, including document analysis, assessment of SAV’s operational practice, and a survey of relevant stakeholder groups. The findings indicate that the integration of climate change adaptation and sustainable development into audit activities, together with SAV’s independence, both has a positive effect on audit quality. Audit quality, in turn, strongly influences transparency, accountability, and the implementation of audit recommendations, thereby contributing to improved outcomes in fulfilling national commitments on climate change adaptation and sustainable development. The article also identifies limitations of SAV in terms of the legal framework, audit methods, data, human resources, and mechanisms for monitoring the implementation of audit recommendations, and on that basis proposes solutions to strengthen SAV’s role in this field.