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Note: Vietnam is participating in our new 2018-2025 International Governance, Accountability and Performance Program. The profile below relates to our previous program.


2012-2017 International Legislative Oversight Program (ILOP)

Our involvement with the State Audit Office of the Vietnam, the country’s supreme audit institution (SAI), dates to 2008 and has included the Office of the Auditor General of Alberta as a key partner. With our support, the SAI officially established a Performance Audit Division in January 2014 and conducted its first two performance audits that year. The SAI plans to greatly increase its performance audit practice by 2020 by having a performance audit team in each department and regional office and by having performance audits represent 20 percent of all audits conducted by the SAI. In support of this, we held several Fellowships, delivered training and mentoring at the SAI, and helped the SAI develop a performance audit course based on our materials. A team at the Performance Audit Division delivered this course several times for other departments and regional offices. Graduate Fellows were highly involved in this project and in the overall development of performance audit at the SAI.

We helped the SAI to learn about the INTOSAI (International Organization of Supreme Audit Institutions) Performance Measurement Framework and provided guidance as the SAI carried out its first Performance Measurement Framework assessment in 2015–16. We also helped the National Assembly improve its understanding of performance audit and its role in receiving SAI reports. We held a study tour in Canada for a small group from the National Assembly and SAI in March 2015, followed by a workshop for the National Assembly in September 2016.

View the ILOP summary report for Vietnam (March 2018) for more information on the program’s activities and results in the country.

  • Slide 1

    Workshop on Improving Public Spending Through Effective Oversight

    We held our first workshop for members of the National Assembly of Vietnam in September 2016. Participants learned about performance auditing and the role of oversight committees. The facilitators were Merwan Saher, Auditor General of Alberta; Wayne Cao, Alberta Legislator Emeritus; Lesley Burns, our Director for Oversight, Hoa Quach, one of our Associates; and Hoang Thi Vinh Thuy, Deputy Director of the General Affairs Department at the SAI.

  • Slide 2

    Performance Audit Training for the SAI’s Regional Offices

    A team at the SAI’s Performance Audit Division developed a course based on our materials and is now leading performance audit training for the SAI’s other departments and regional offices. The team has given the course several times, including for senior managers in April 2016. Graduate Fellows Duong Tan Cao (2008-09), Hai Thi Thanh Vu (2009-10) and Hong Thi Bich Han (2011-12) have all been facilitators.

    Pictured: Participants from regional offices at a course in Ho Chi Minh City in March 2016, led by Duong Tan Cao and our Associate Hoa Quach.

  • Slide 3

    Mentoring for the Performance Audit Division

    The SAI established a Performance Audit Division in 2014 and conducted its first two performance audits in 2014-2015, with guidance from us and the OAG of Alberta.


    Pictured: Our Associate Bill Rafuse and Hoa Quach, then of the OAG of Alberta, at left, meet with the Performance Audit Division in January 2015 to provide mentoring on the first two audits. 

  • Slide 4

    National Assembly study tour in Canada

    In March 2015, we organized a study tour for a small delegation from the National Assembly and the SAI, with sessions in Victoria, Edmonton and Ottawa. The tour was designed to inform the delegation about the relationship between audit office and oversight committees in Canada.


    Pictured: The delegation meets with the Auditor General of Alberta, Merwan Saher. 

Fellowships and Leaderships

Fellows (2012–17)

Trung Minh Ha and Lien Thuan Nguyen
Ha Minh Thi Tran and Thuy Dong
Anh Nguyen and Huong Nguyen
Chau Le
See the full list of Vietnam’s 13 Fellows (since 2008)


Sept. 2016
Hai Thi Thanh Vu
Audit Topic Selection and Multi-Year Planning
Mar. 2015
Cao Tan Duong
Hoang Thi Vinh Thuy
Vu Thi Thanh Hai
Nguyen Tuan Trung
and Han Thi Bich Hong
Performance Audit Supervision and Review