A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam

Le Anh Minh

doi:doi:10.11648/j.ijber.20180704.11

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A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam

Le Anh Minh

Published in International Journal of Business and Economics Research (Volume 7, Issue 4)

Received: 12 June 2018 Accepted: 4 July 2018 Published: 31 July 2018

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Abstract

The audit process of the State Audit Office of Vietnam (SAV) has inherent limitations and weaknesses that need to be addressed in order to keep pace with the development of the SAV. This paper aims to improve the SAV to meet international auditing standards of the Organization for Economic Co-operation and Development (OECD). It will use the Australian Government audit process as a direct comparison in order to identify issues in the change management processes required for the SAV and to propose a methodology to resolve these issues. Although research methodology focused on semi-structured in-depth individual interviews, document review was used to supplement the overall data. The research findings indicate agreement over previous attempts by the literature review. These findings suggested that the change management process may face various issues arising from personal barriers to the change, the SAV culture, application of technology to auditing, costs for the change, the SAV auditor human resource quality and training, and the SAV organizational and operational model. The proposed strategic framework to resolve these issues addressed removing personal barriers to the change, improving infrastructure, human resource, training and legal framework of the SAV, and implementing changes in the SAV culture. These outcomes may assist the SAV in providing the proposed recommendation for the strategic model to change the audit process of the SAV.

Published in	International Journal of Business and Economics Research (Volume 7, Issue 4)
DOI	10.11648/j.ijber.20180704.11
Page(s)	79-87
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

SAV, OECD, Australia, Audit Process, Auditing Standards

References

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APA Style

Le Anh Minh. (2018). A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam. International Journal of Business and Economics Research, 7(4), 79-87. https://doi.org/10.11648/j.ijber.20180704.11

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ACS Style

Le Anh Minh. A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam. Int. J. Bus. Econ. Res. 2018, 7(4), 79-87. doi: 10.11648/j.ijber.20180704.11

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AMA Style

Le Anh Minh. A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam. Int J Bus Econ Res. 2018;7(4):79-87. doi: 10.11648/j.ijber.20180704.11

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@article{10.11648/j.ijber.20180704.11,
  author = {Le Anh Minh},
  title = {A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam},
  journal = {International Journal of Business and Economics Research},
  volume = {7},
  number = {4},
  pages = {79-87},
  doi = {10.11648/j.ijber.20180704.11},
  url = {https://doi.org/10.11648/j.ijber.20180704.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijber.20180704.11},
  abstract = {The audit process of the State Audit Office of Vietnam (SAV) has inherent limitations and weaknesses that need to be addressed in order to keep pace with the development of the SAV. This paper aims to improve the SAV to meet international auditing standards of the Organization for Economic Co-operation and Development (OECD). It will use the Australian Government audit process as a direct comparison in order to identify issues in the change management processes required for the SAV and to propose a methodology to resolve these issues. Although research methodology focused on semi-structured in-depth individual interviews, document review was used to supplement the overall data. The research findings indicate agreement over previous attempts by the literature review. These findings suggested that the change management process may face various issues arising from personal barriers to the change, the SAV culture, application of technology to auditing, costs for the change, the SAV auditor human resource quality and training, and the SAV organizational and operational model. The proposed strategic framework to resolve these issues addressed removing personal barriers to the change, improving infrastructure, human resource, training and legal framework of the SAV, and implementing changes in the SAV culture. These outcomes may assist the SAV in providing the proposed recommendation for the strategic model to change the audit process of the SAV.},
 year = {2018}
}

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TY  - JOUR
T1  - A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam
AU  - Le Anh Minh
Y1  - 2018/07/31
PY  - 2018
N1  - https://doi.org/10.11648/j.ijber.20180704.11
DO  - 10.11648/j.ijber.20180704.11
T2  - International Journal of Business and Economics Research
JF  - International Journal of Business and Economics Research
JO  - International Journal of Business and Economics Research
SP  - 79
EP  - 87
PB  - Science Publishing Group
SN  - 2328-756X
UR  - https://doi.org/10.11648/j.ijber.20180704.11
AB  - The audit process of the State Audit Office of Vietnam (SAV) has inherent limitations and weaknesses that need to be addressed in order to keep pace with the development of the SAV. This paper aims to improve the SAV to meet international auditing standards of the Organization for Economic Co-operation and Development (OECD). It will use the Australian Government audit process as a direct comparison in order to identify issues in the change management processes required for the SAV and to propose a methodology to resolve these issues. Although research methodology focused on semi-structured in-depth individual interviews, document review was used to supplement the overall data. The research findings indicate agreement over previous attempts by the literature review. These findings suggested that the change management process may face various issues arising from personal barriers to the change, the SAV culture, application of technology to auditing, costs for the change, the SAV auditor human resource quality and training, and the SAV organizational and operational model. The proposed strategic framework to resolve these issues addressed removing personal barriers to the change, improving infrastructure, human resource, training and legal framework of the SAV, and implementing changes in the SAV culture. These outcomes may assist the SAV in providing the proposed recommendation for the strategic model to change the audit process of the SAV.
VL  - 7
IS  - 4
ER  -

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Author Information

Le Anh Minh

Vietnam Meteorological and Hydrological Administration, Vietnam's Ministry of Natural Resources and Environment, Hanoi, Vietnam; Centre of Science Research and Training, State Audit Office of Vietnam, Hanoi, Vietnam

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Plain Text BibTeX RIS

APA Style

Le Anh Minh. (2018). A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam. International Journal of Business and Economics Research, 7(4), 79-87. https://doi.org/10.11648/j.ijber.20180704.11

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ACS Style

Le Anh Minh. A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam. Int. J. Bus. Econ. Res. 2018, 7(4), 79-87. doi: 10.11648/j.ijber.20180704.11

Copy | Download

AMA Style

Le Anh Minh. A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam. Int J Bus Econ Res. 2018;7(4):79-87. doi: 10.11648/j.ijber.20180704.11

Copy | Download

@article{10.11648/j.ijber.20180704.11,
  author = {Le Anh Minh},
  title = {A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam},
  journal = {International Journal of Business and Economics Research},
  volume = {7},
  number = {4},
  pages = {79-87},
  doi = {10.11648/j.ijber.20180704.11},
  url = {https://doi.org/10.11648/j.ijber.20180704.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijber.20180704.11},
  abstract = {The audit process of the State Audit Office of Vietnam (SAV) has inherent limitations and weaknesses that need to be addressed in order to keep pace with the development of the SAV. This paper aims to improve the SAV to meet international auditing standards of the Organization for Economic Co-operation and Development (OECD). It will use the Australian Government audit process as a direct comparison in order to identify issues in the change management processes required for the SAV and to propose a methodology to resolve these issues. Although research methodology focused on semi-structured in-depth individual interviews, document review was used to supplement the overall data. The research findings indicate agreement over previous attempts by the literature review. These findings suggested that the change management process may face various issues arising from personal barriers to the change, the SAV culture, application of technology to auditing, costs for the change, the SAV auditor human resource quality and training, and the SAV organizational and operational model. The proposed strategic framework to resolve these issues addressed removing personal barriers to the change, improving infrastructure, human resource, training and legal framework of the SAV, and implementing changes in the SAV culture. These outcomes may assist the SAV in providing the proposed recommendation for the strategic model to change the audit process of the SAV.},
 year = {2018}
}

Copy | Download

TY  - JOUR
T1  - A Recommended Strategic Model to Change the Audit Process of the State Audit Office of Vietnam
AU  - Le Anh Minh
Y1  - 2018/07/31
PY  - 2018
N1  - https://doi.org/10.11648/j.ijber.20180704.11
DO  - 10.11648/j.ijber.20180704.11
T2  - International Journal of Business and Economics Research
JF  - International Journal of Business and Economics Research
JO  - International Journal of Business and Economics Research
SP  - 79
EP  - 87
PB  - Science Publishing Group
SN  - 2328-756X
UR  - https://doi.org/10.11648/j.ijber.20180704.11
AB  - The audit process of the State Audit Office of Vietnam (SAV) has inherent limitations and weaknesses that need to be addressed in order to keep pace with the development of the SAV. This paper aims to improve the SAV to meet international auditing standards of the Organization for Economic Co-operation and Development (OECD). It will use the Australian Government audit process as a direct comparison in order to identify issues in the change management processes required for the SAV and to propose a methodology to resolve these issues. Although research methodology focused on semi-structured in-depth individual interviews, document review was used to supplement the overall data. The research findings indicate agreement over previous attempts by the literature review. These findings suggested that the change management process may face various issues arising from personal barriers to the change, the SAV culture, application of technology to auditing, costs for the change, the SAV auditor human resource quality and training, and the SAV organizational and operational model. The proposed strategic framework to resolve these issues addressed removing personal barriers to the change, improving infrastructure, human resource, training and legal framework of the SAV, and implementing changes in the SAV culture. These outcomes may assist the SAV in providing the proposed recommendation for the strategic model to change the audit process of the SAV.
VL  - 7
IS  - 4
ER  -

Copy | Download