Nâng cao chất lượng nguồn nhân lực kiểm toán nhà nước việt nam tt tiếng anh

VIETNAM ACADEMY OF SOCIAL SCIENCES
GRADUATE ACADEMY OF SOCIAL SCIENCES

L

HOANG BONG

IMPROVING THE QUALITY OF THE STATE
AUDIT HUMAN RESOURCE OF VIETNAM

Major: Business Administration
Major code: 9.34.01.01

SUMMARY OF THE DOCTORAL DISSERTATION IN
BUSINESS ADMINISTRATION

Hanoi - 2019


The dissertation completed at Graduate Academy of Social Sciences,
Vietnam Academy of Social Sciences

Supervisors:

1. Prof. Dr. Nguyen Quang Thuan
2. Dr. Nguyen Tuan Anh

Reviewer 1: Assoc.Prof.Dr. Tran Minh Tuan
Reviewer 2: Assoc.Prof.Dr. Tran Huu Dao
Reviewer 3: Assoc.Prof.Dr. Do Huong Lan

The dissertation will be defended at Graduate Academy Level Council of
dissertation assessment at Graduate Academy of Social Sciences, Vietnam
Academy of Social Sciences, 477 Nguyen Trai, Thanh Xuan, Hanoi.
Time: ………… date ………. month …… …year 2019

The dissertation may be found at:
- Vietnam National Library;
- Graduate Academy of Social Sciences Library


1.

INTRODUCTION
The urgency of the research topic

In the process of industrialization and modernization in Vietnam, people and
human resource (HR) are considered as decisive factors; in which, cadres, civil
servants and employees are part of HR who plays a particularly important role in
the development of the country. Auditing is a profession that auditors must have
ethics, qualifications, competence, experience and professional judgment.
In Vietnam, the State Audit is initially an unknown organization and without
operation, it has become an important and effective inspection and supervision
tool of the state in the management and use of financial and public assets.
Therefore, the state audit HR has achieved outstanding growth both quantity and
quality in all three aspects: intellectual, physical and mental strength. So far, the
state audit has built HRs with high quality, professional, strong political instincts
and pure ethics under the motto “Justice, integrity, technological mastery and
bright mind” to further meet the requirements of supervision management and
control by the National Assembly and government, contributing to enhancing
transparency, effectiveness and efficiency in managing and using finance and

public assets.
Since then, it is necessary to further increase the state audit HR in both
quantity and quality to ensure a rational structure, strong political instincts, pure
ethics, expertise in professional skills and professional so as to commensurate
with the requirements of the audit in the information technology environment of
the technology revolution 4.0 and international integration context. Therefore, it
is really necessary to conduct the research titled “Improving the quality of the
state audit human resource of Vietnam” as the author’s doctoral dissertation in
business adminstration.
2. Research purpose and tasks
2.1. Research purpose
The dissertation aims to clarify the reality of HR quality and the
improvement of the state audit HR quality of Vietnam, thenceforth, it proposes
solutions to improve the quality of the state audit HR in the coming years.
2.2. Research tasks

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First, the study seeks to examine and systematize the published research
works at home and abroad related to the dissertation and determing gaps that the
study needs to further examine.
Second, to analyze and clarify theoretical basis of the quality of the state
audit human resource (SAHR) such as concept, characteristics of SAHR;
clarifying criteria and factors affecting the quality of SAHR; to examine
experiences of improving the quality of SAHR of some countries around the
world and lessons for Vietnam.
Third, to analyze and assess the reality of HR quality and the improvement of
SAHR quality in Vietnam today, and clarify the advantages, limitations and
causes of the limitations.

Fourth, to propose solutions to improve the quality of SAHR in Vietnam.
3. Research subject and scope
3.1. Research subject
The research subject of the study is the quality of HR and the improvement
of SAHR quality in Vietnam
3.2. Research scope
Spatially: the dissertation just examines HR who are working at SAV offices.
Regarding time: the study examines issues related to the quality of SAHR in
Vietnam between 1994 and 2017, in which, it focuses on the period 2011-2017
and vision 2030.
Regarding HR quality: the dissertation examines HR quality based on 3
criteria: intellectual strength, physical strength and mental strength with basic
standards based on data published by SAV and the author’s fieldworks.
4. Methodology and research methods
The study utilizes common research methods: (1) data collection such as
experts, in-depth interviews, investigation and survey; (2) methods of processing
and analyzing primary and secondary data.
5. New contributions of the dissertation
- Based on the theory of quality and improving the quality of HR of previous
authors, the dissertation provides criteria for assessing the quality of SAHR
including intellectual strength, physical strength and mental strength with

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adjustment and supplement so that consistent with the state management and
operation of SAV in reality.
- The dissertation analyzes and clarifies the reality of HR quality and
improving the HR quality through measures of intellectual strength, physical
strength and mental strength of HR who are working at the state audit offices.

Thenceforth, the dissertation proposes synchronized solutions on all three aspects
of improving intellectual strength, physical strength and mental strength of the
SAHR in Vietnam in the coming years. For each solution, the study seeks to
analyze and clarify the necessity, scientific basis and specific tasks to implement
these solutions, ensuring the scientific basis and feasibility of the solutions.
6. Scientific and practical significance of the dissertation
Scientifically: the dissertation contributes to enriching the theory of
improving HR quality in the state organizations in general and in a specific area
is quite new in Vietnam, which is the state audit.
Practically: the research results of the study are valuable and reliable
reference for auditors, the competent state agencies in building and improving
the quality of SAHR in Vietnam today.
7. Structure of the dissertation
Besides the introduction, conclusion and references, the dissertation includes
4 chapters:
Chapter 1: Literature review
Chapter 2: Theoretical and practical basis on the quality of SAHR
Chapter 3: The reality of HR quality and the improvement of SAHR quality
in Vietnam today
Chapter 4: Viewpoints and solutions to improve the quality of SAHR

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Chapter 1
LITERATURE REVIEW
The domestic and foreign research works related to the dissertation are
divided into two main groups: research works on SAV and SAHR, and research
works related to quality and improve the quality of SAHR.
By reviewing scientific works at home and abroad, we withdraw an overview

of the research results as follows: previous research works clarified the necessity
and importance of improving HR quality in each enterprise, each industry and
each specific field. Some works also mentioned the quality of the auditors in
terms of structure, quality and professional capacity. However, the author found
that there are still some issues that have not been examined or not intensively
examined, need to further clarify theoretically and practically.
- There are no studies on changes of operating environment, especially
factors of the industrial revolution 4.0 affecting HR quality in general, and
SAHR in particular. The changes of operating environment require how SAHR
quality and its solutions to this issue.
- There are no comprehensive theoretical studies on the characteristics of
SAHR as a basis for research and propose criteria for quality of SAHR and
improving the quality of SAHR.
- There are no comprehensive studies on the reality of HR quality in the
public sector, namely, SAHR under the 3 criteria: intellectual strength, physical
strength and mental strength.
- Previous research works still do not have reliable assessments about the
quality of SAHR in accordance with the changing socio-economic environment,
especially for public financial policies, public investment and efficiency of using
public property. These changes are posing objective requirements for improving
the quality of SAHR to meet the long-term tasks.
- The published works also do not have specific solutions to improve the
quality of SAHR by the detailed criteria of mental, physical and intellectual
strength.
With such theoretical and practical gaps, the dissertation seeks to examine the
improvement of HR quality based on foundation theory of three criteria:

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intellectual strength, physical strength and mental strength, in which the study
will clarify concrete standards of each criterion suitable with specific
characteristics of HR in public sector and SAV, at the same time, considering it
as a measure to analyze and assess the reality of HR quality and improvement of
SAHR quality in Vietnam today.
To clarify issues related to SAHR quality, the study tries to address the
following general question and research questions:
- General question: How to improve the quality of SAHR in Vietnam
today?
- Research questions:
+ Q1: What are the criteria to measure the quality of SAHR in Vietnam
today?
+ Q2: How is the reality of SAHR quality of Vietnam?
+ Q3: How is the reality of the improvement of SAHR quality in Vietnam
today?
+ Q4: What are the needed solutions to improve the quality of SAHR of
Vietnam?

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Chapter 2
THEORETICAL AND PRACTICAL BASIS ON THE QUALITY OF THE
STATE AUDIT HUMAN RESOURCE
2.1. The state audit human resource
2.1.1. The concept of HR
HR is the overall number of people with criteria of intellectual, physical and
mental strength who create personal capacity of each person and being mobilzed
by organizations and society to make material wealth for the development of
orgranizations and society.

HR can be evaluated by two aspects: quantity and quality, in which, HR
quality is shown in three aspects: intellectual strength, physical strength and
mental strength.
2.1.2. The concept and characteristics of SAHR
From the concept of HR as mentioned above, the study provides the
definition of SAHR as follows: SAHR is the overall number of cadres, civil
servants and employees with criteria of intellectual strength, physical strength
and mental strength to make capacity that they have been mobilized by the state
audit offices in the process of implementing auditing taks to meet the country’s
development requirements.
SAHR has the following characteristics:
First, SAHR directly related to the State's inspection and supervision of
financial and public assets;
Second, high requirements for professional qualifications and ethics;
Third, tend to rejuvenate and develop rapidly;
Fourth, always face with many temptations and risks.
2.2. The quality of the state audit human resource
2.2.1. The concept of SAHR quality
The quality of the SAHR is the unity among intellectual strength, physical
strength and mental strength of HR, it reflects the results of completing missions
of cadres, civil servants and employees in performing functions and tasks of the
SAV.

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Due to the SAHR is in the public sector, there will be adjustment and
supplement of standards in the criteria of intellectual, physical and mental
strength in order for suitable with the public sector and the state audit activities.
- Intellectual strength includes standards: educational level, professional

qualifications, political theory qualifications, specialized skills and work
experiences.
- Physical strength includes standards: physical and health.
- Mental strength includes standards: attitude, psychology and ethics of
auditors.
2.2.2. Criteria for assessing the quality of SAHR
From the viewpoints of SAHR quality, it can set up criteria for assessing the
quality of SAHR by intellectual strength, physical strength and mental strength.
2.2.2.1. Criteria for assessing intellectual strength of HR
Criteria for assessing intellectual strength of SAHR are determined by many
factors such as educational level (basic knowledge, foudation), professional
qualifications, political theory qualifications, specialized skills and work
experiences.
2.2.2.2. Criteria for assessing physical strength of HR
Criteria for assessing physical strength of SAHR are determined by basic
factors such as physical health, mental health and social health.
2.2.2.2. Criteria for assessing mental strength of HR
Mental strength is the moral, personality and spiritual qualities of HR. For the
SAV, the criterial for assessing the mental strength include the basic elements:
their working attitude, psychology and professional ethics. The professional
ethics requires auditors and other personnel while participating in audit activities,
they must comply with principles of integrity, independence, objectivity,
competency and confidentiality.
2.3. Improving the quality of SAHR
2.3.1. The concept of improving the quality of SAHR
Improving the quality of SAHR is to improve the capacity of human
resources who are working in the SAV in all aspects: Physical, intellectual and
mental strength to meet the development of SAV in the new situation.

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2.3.2. Contents of improving the quality of SAHR
2.3.2.1. Improving intellectual strength
There are many different activities to improve intellectual strength such as
training, retraining activities, assessment and recruitment of human resources.
2.3.2.2. Improving physical strength
In order to improve physical strength for employees, the SAV needs to do the
following basic measures:
- Having periodic medical examinations of employees
- Working environment and conditions must be ensured by regulations
- Promoting propaganda to raise awareness of employees on health protection
through an annual training program on reproductive health protection, labor
safety, food safety and hygiene.
2.3.2.3. Improving mental strength
The SAVs can use the following measures to encourage employees to
actively work to enhance labor productivity and labor quality:
- Having salary and allowances in accordance with auditing profession;
- Having objective and fair rewards and disciplines.
- Building a healthy and good working environment in each small group,
units and the whole body in order for employees have a strong attachment to
their working places, love job. Pay attention to employees when they get sick,
maternity, as well as their weddings and funerals.
2.3.3. Factors affecting the improvement of SAHR quality
2.3.3.1. External factors
External factors belong to the macro environment, have an important
influence on the quality of HR in general and SAV in particular. These factors
include the level of economic development; nutritional status and health care;
education and training development; the State’s policies and laws; labor market
development level.

2.3.3.2. Internal factors
These are factors that directly affect the quality of SAHR and are the basis
for improving the quality of SAHR. These factors include: Recruitment; training

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and retraining; evaluation, use, management; remuneration regimes and policies;
rewards and disciplines.
2.4. Experiences of several countries in improving the quality of SAHR
2.4.1. Experiences of several countries around the world
2.4.1.1. Thailand
- Recruitment: having independent rights in recruiting civil servants;
- Training: attaching special importance to training and retraining for civil
servants;
- Salaries and allowances: being independent financially.
- Recruitment: for each type of audit, there will be different requirements
for each specific object when recruiting;
- Training: the training work is very attached special importance and based
on working needs and training and retraining associated with different objects.
- Salaries and allowances: The salary regime is very competitive to attract
quality human resources.
2.4.1.3. Canada
Recruitment and management: From various sources in the financial sector,
they manage all areas such as construction, law, and public management.
Training and development: implementing the annual compulsory training
program for OAG staffs;
Remuneration and retention: Every year employees are entitled to a number
of day’s leave. On average, each officer and auditor use 17 days’ leave per year.
2.4.2. Lessons for Vietnam

First, in order to improve the quality of SAHR all countries pay much
attention to recruit HR into the Supreme Audit agency. When recruiting auditors
to work for the Supreme Audit Agency, the auditors must have knowledge and
skills average or more and appropriate professional experiences.
Second, always pay attention and attach special importance to training and
retraining to improve the qualifications and capacity of civil servants and state
auditors. Experiences of all countries show that, they have plans for training and
retraining for each type of civil servants and auditors with knowledge and skills

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suitable with each type of audit; the training is compulsory for civil servants
every year.
Third, in order to have high quality staffs and auditors, the salary must be
commensurate with special requirements of this profession. In the world,
countries have stipulated that staffs and auditors of the Supreme Audit Office
enjoy higher salary than others in the same wage bracket.
Fourth, enhancing responsibility, ethics and professional culture for civil
servants and auditors.
Fifth, it is necessary to have a strict control mechanism of operation quality
and professional ethics.
Chapter 3
THE REALITY OF HR QUALITY AND THE IMPROVEMENT OF
SAHR QUALITY IN VIETNAM TODAY
3.1. Overview of the state audit agencies and SAHR
3.1.1. Overview of SAV’s organization and operation
In Vietnam, SAV was born on the basis of Decree No. 70/CP dated July 11,
1994 of the Government on the establishment of the SAV agency. After 20 years,
from an unknown organization and without operation, the legal status of the SAV

was stipulated in the Constitution – the state’s basic law, has upgraded the SAV
into a constitutional agency: “The SAV was established by the National
Assembly, it operates independently and only obeys the law to carry out auditing
to the management and use of financial and public assets”.
3.1.1.1. Regarding apparatus
The SAV is organized and managed centrally, it includes the executive
apparatus, specialized SAV, regional SAV and business units.
Initially, there are only 4 specialized auditing units and the state audit offices,
the SAV so far has had 31 subordinate units and divided into 4 divisions
(Executive Division has 7 functional units, the central audit division has 8
specialized SAVs, local audit division has 13 regional SAVs, the business
division consists of 3 units. In addition, the Party Office-Union is a specialized
unit to perform administration mission of the Party Executive Committee, the
Party Committee of SAV, Trade Union and Youth Union.

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3.1.1.2. Regarding operation
The legal framework is increasingly improved, the auditors’ capacity is
strengthened, the SAV activities are increasingly expanded in terms of scale,
types and auditing mode, improving the quality of auditing and publicizing its
outcomes under the state audit law. After more than 20 years of operation, the
SAV has achieved important results in terms of scale, objects, contents, types and
auditing mode. Summing up the audit results over the past 20 years (from 1994
to 2017), the SAV has discovered many violations of policy, economic and
financial management and petitions of handling finance with a total amount of
320,230 billion dong, of which incremental revenue by 72,858 billion dong,
abridgment of expense by 69,349 billion dong and other petitions by 178,023
billion dong. Especially, in 2 years (2016 and 2017) of implementing the SAV

law 2015, the SAV proposed financial handling of 129,683 billion dong,
accounting for 40.5% compare with the total number of petitions since the
establishment of the SAV, in which, the year 2016 (the first year of implementing
the 2015 SAV law), the petitions increased twice compared to 2015; the year
2017 had the highest number of financial handling petitions during 24 years of
operation and increase of nearly 2.5 times from 2016.
In addition to the achieved results, however, audit activities also have some
limitations that need to be overcome as follows: (1) the audit scale has not met
the requirements of financial management and public assets; (2) the quality of
auditing is not high, the audit activities have not meet fully and promptly issues
that public opinion interested in managing and using state budget, money and
property; (3) the effectiveness of the audit is not high, the corruption cases were
investigated and handled by the law provisions, are not commensurate with the
auditing results; (4) auditors’ qualifications are not uniform, there are still
auditors violating professional ethics in auditing activities; (5) the facilities are
not enough and have not meet the requirements for auditing.
3.1.2. Characteristics of organization and operation of the state audit
affecting the HR scale and quality
- The state audit is an independent public financial inspection agency which
is organized and managed centrally.

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- The SAV function is to assess, confirm, conclude and recommend to the
management and use of public finance and assets.
- Auditing activities are high professional.
- Auditing activities are organized under association, long-term operation
across the country.
3.1.3. Actual state of SAHR

Since the establishment in 1994, the SAV just had 60 people, after more than
20 years of operation, by 31 March 2018, the SAV had 2,109 people (of which,
1,974 cadres, civil servants, 135 officials and 194 labor contract staffs under the
Decree 68/2000/ND-CP). Regarding structure: there are 33 senior auditors,
accounting for 1.9%; 466 principal auditors, accounting for 27.8%; 1017
auditors, accounting for 64.2%. Thus, after establishing, every 10 years then the
number of permanent personnel of the SAV increased double to meet the
requirements and mission.
Over 20 years of construction and development, along with completing the
organizational structure, SAHR has had remarkable development in both scale
and structure, better meeting the development of SAV.
3.2. The reality of SAHR quality
3.2.1. HR quality through intellectual strength
3.2.1.1. Regarding professional qualifications
SAHR professional qualifications: University or higher degree accounts for
more than 98%, many auditors who have two or three university degrees, 31.3%
civil servants and officials have postgraduate degrees, of which, 1 Professor, 2
Associate Professors, 34 doctors and 556 masters.
On training expertise of SAHR: Finance, accounting and auditing accounting
for 61%; Construction, architecture, transport, irrigation accounting for 22%;
Law, administration, business administration, information technology, economic
management and other sectors accounting for 17%.
Figure 3.2 shows that the major in economics (finance, accounting, auditing,
finance and banking) accounting for 61%, the major in technics (construction,
transport, architectural irrigation) accounting for 22% and law, administration,
business administration, IT and economic management) accounting for 17%.

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This shows that the structure of human resources by training majors tends to
change strongly from the major in economics (in accordance with the type of
financial audit) to the technics, law and IT to match with the trend of
strengthening operational auditing forms.
3.2.1.2. Regarding political theory degree
As an agency of “saving money” and “keeping people” for the society, over
the years, the SAV has always focused on training and retraining to improve the
political theory degree and professional ethics for civil servants and officials.
So far, over 98% of civil servants and officials of the SAV who have
intermediate degree in political theory or higher, of which, 320 people have
advanced or bachelor’s degree in political theory, 100% of auditors earned
intermediate or higher degree in political theory.
3.2.1.3. Regarding professional skills
Most of SAVs have skills to set up auditing program; skills of collecting and
analyzing information, as well as evidences to make conclusions and
recommendations on audited contents; skills of presentation, discussion and
other necessary skills for the audit work. For auditors who are the head of audit
team, the deputy head and the leader of the audit group have skills of building
and implementing the audit plan of the audit association, and to make reports,
analyze, synthesize and to deal with complex issues in auditing activities.
3.2.1.4. Regarding foreign language and IT degree
So far, the SAV has had more than 70% of cadres, civil servants, officials
who earned foreign language and 100% reached IT degree.
3.2.1.5. Regarding working experience
SAHR is formed from 2 sources that are civil servants who transferred from
other units to SAV, and who are recruited through examinations, in which the
civil servants transferred from other units to the SAV have experiences in
practice, otherwise the recruited civil servants still lack of practical experiences.
3.2.2. HR quality through physical strength
For the SAV, HR health status is expressed mainly in terms of age, gender

and health status of the labor force: specifically:

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- Regarding gender: due to auditors always work far away from home and
office for a long time, the percentage of female is lower than male (accounting
for 32.5%). This shows that auditing working is not really attractive to women.
- Regarding structure of age: the SAV has young HR and increasing quickly,
this is an advantage for the development of the SAV. Currently, the SAV’s cadres
and civil servants are aged under 50, accounting for 88.8%; in which, auditors
are aged from 30 to 40 (accounting for 80%). In addition, civil servants are aged
over 50 accounting for 11.2%, most of them are leaders and managers of the
subordinate units of SAVs, and leaders of the SAVs.
- Regarding health status:
The health status of SAHR is currently quite good (89% of men are well and
very well; 79.5% of women are well and very well; there is no weak manpower),
so their health is good enough to meet the development requirements of the SAV.
3.2.3. HR quality through mental
strength - On working attitude of HR
The surveys show that SAHR has seriously working attitude, of which, HRs
are charged auditing are very serious, HRs are charged administrative work are
quite serious.
- On working psychology of HR
The surveys show that the working environment and remuneration (mainly
the actual income of employees) in the business units are less attractive than the
advisory units under the executive apparatus, and even less attractive than the
auditing units.
- On professional ethics
According to the surveys, the rate of SAHR with good ethics is high (very

good: 10%, good: 63.3%; average: 26%, and low: 0.6%).
3.3. The reality of improving the quality of SAHR
3.3.1. The reality of improving intellectual strength
- Regarding training and retraining HR
In recent years, the SAV has focused on promoting and enhancing
professional training, advanced training, regular and periodic updates on auditing

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methods, processes and new legal policies. The SAV has diversified training
forms in accordance with its practical requirements by sending civil servants to
study abroad, to earn second degree, and post-graduate.
- Regarding the assessment of human resources
First, for civil servants and officials
The assessment of civil servants and officials is carried out annually.
According to the survey data in 2017 (for those who excellent completing
their tasks accounting for 14.99%, well completing is 80%, completing is 5%,
and there are no civil servants, officials do not complete their tasks).
Second, for planning work
The SAV has completed the planning for leaders at all levels for 4 periods
(2005 - 2010, 2011 - 2016, 2016 - 2021 and 2021 - 2026).
Third, job rotation and position change
Since 2011, the SAV has mobilized, rotated and changed job positions for
486 civil servants. The rotated people has basically promoted their capacity,
thereby, the performance of many units was strengthened and improved. The
results of rotation, transfer and change of positions have impacted on the training
to improve knowledge, experience and bravery of civil servants to meet the
requirements of the SAV in short and long-term.
Fourth, appointing officials to a position

On the basis of planning and training, in recent years, the State General
Auditing has proposed and was approved by the Standing Committee of the
National Assembly to appoint 05 Deputy General Auditors and 33 Senior
Auditors; and the State General Auditing appoints hundreds of leaders at the
Department and Office levels.
- Regarding the recruitment
Based on the evaluation and analysis of annual staff demand and personnel
target, the SAV has developed and implemented projects of recruiting civil
servants and officials. In recent years, the SAV has recruited 950 people (780
people were recruited by taking exam, 170 people were recruited without
examination). Due to good recruitment, so far, civil servants and officials of the
SAV has been gradually strengthened in both quantity and structure, they have

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qualification suitable with the work requirements, in which, 100% of auditors
reached BA degree or more, many have two or more BA degrees.
3.3.2. The reality of improving physical strength
Over the past years, the SAV always attaches importance to protect and take
care employees’ health by periodic health examination, organizing sports and
cultural activities, tourism and convalescence for civil servants, official and
employees.
3.3.3. The reality of improving mental
strength - Regarding working conditions
Basically, the working offices of the regional SAV units have built, in which,
the headquarters of SAV were built spaciously and modernly along with modern
equipment and facilities, which save time and improving the efficiency of
handling work to help employees to reduce work pressure so that they can feel
love their jobs.

- Regarding work motivation: (1) remuneration regime: according to the law,
auditors are entitled to salary, allowance, costume and preferential regime. (2)
Reward and discipline regime: in addition to the commendation and discipline
regime by the law, every year, the SAV also implements giving marks and voting
“gold quality” audits to honor excellent collectives and individuals in auditing
activities.
3.3.4. Assessing the improvement of SAHR quality
3.3.4.1. Achievements and advantages
First, after more than 20 years of establishment, from an unknown
organization and without operation, the legal status of the SAV was stipulated in
the Constitution – the basic law of the state, creating a complete and
comprehensive legal basis for the SAV’s organization and operation.
Second, after more than 20 years of construction and development, SAHR
has developed in both scale and quality of HR. it is shown on all three aspects:
intellectual strength, physical strength and mental strength to ensure high quality
human resources in terms of professional qualifications, strong political bravery
and pure professional ethics under the motto “Justice, integrity, technological
mastery and bright mind”.

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Third, SAHR tends to be younger and increase quickly, they are trained new
knowledge of the market economy, IT and foreign language knowledge is very
well, dynamics, good health in order to meet modern auditing methods in the
context of international integration.
Fourth, HR quality is increasing to be a decisive factor for improving the
quality of audit activities, contributing positively to the achievements of the
innovation process, administrative reform, especially public financial reform,
affirming the position and role of the SAV in the process of industrialization and

modernization of the country and international integration.
3.2.3.2. Limitations and causes
First, the evaluation of HR
- The annual evaluation of civil servants is still formality.
- Planning work has not meet requirement in practice; there are no specific
plans to connect the planning with training, retraining and challenges to the
staffs.
- In some cases of appointing officials, they have not meet requirements of
professional expertise and working experience in practice.
Second, the HR recruitment does not follow job positions, not yet applied IT
in recruiting civil servants.
Third, the HR training
- There is no strategy for training and retraining officials;
- The training to leaders, managers at department level is not really
associated with the work of staff planning. The training and retraining are
heavily theory, not really associated with the practice of audit activities.
Fourth, making motivation for HR
- Salary and allowances for state civil servants like the state administrative
agencies are not appropriate to the characteristics of the SAV.
- Priority regime: Resolution No. 325/NQ-UBTVQH14 dated December 29,
2016 of National Assembly Standing Committee regulating regimes for cadres
and civil servants of the SAV only for auditors.
Fifth, improving physical strength for HR

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Organizing periodic medical examination for employees every 6 months like
heavy and hazardous works is not appropriate.
The causes of limitations:

First, in Vietnam, auditing in general and SAV in particular is still quite new.
Thus, the auditing science has not really developed, the quality of training audit
is not high, there are no educational institutes in the state audit.
Second, the awareness of several party committees, authorities, agencies,
organizations on the state audit is not complete and comprehensive. There has
not been adequate attention to the construction of the apparatus and
consolidating cadres, civil servants, staffs under the State Audit development
strategy by 2020.
Third, there is no synchronous management of civil servants and officials,
many stages of cadre work do not keep up the reality of life and operation.
Training is still limited, failing to meet the training requirements by job titles and
type of audit.
Fourth, some civil servants have not yet complied political quality,
professional ethics, discipline. Their professional culture, communication and
behavior are not enough, making difficulties and troubles to the auditing units.
Fifth, the financial mechanism and remuneration regime are not appropriate
to the characteristics of the SAV.
Chapter 4
VIEWPOINTS AND SOLUTIONS TO IMPROVE THE QUALITY OF
THE STATE AUDIT HUMAN RESOURCE
4.1. Viewpoints to improve the quality of SAHR
4.1.1. Consistent with the views, guidelines and policies of the Party and the
State on building cadres, civil servants and administrative reforms
4.1.2. Meeting the requirements of improving the quality of auditing for
supervision and management of the National Assembly and the Government on
public finance and assets
4.1.3. Must be consistent and synchronized with the development of the SAV
in each period

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4.1.4. Meeting the requirements of international integration on state audit
4.2. Solutions to improve the quality of SAHR
4.2.1. Solutions to improve HR intellectual strength
4.2.1.1. Innovating training and retraining
First, building strategies of training and retraining
Building strategies of training and retraining to the SAV according to the
following directions:
- Training, retraining is one of the most important pillars to improve the
quality of SAHR and the SAV's operations;
- Training activities must be comprehensive, not only for auditors and other
components of the SAV, but also for all the financial and accounting staffs of the
audited units;
- Continuing to complete the programs of training retraining professional for
state auditors such as basic and modern training, connecting between theory and
practice; and enhancing the quality and professional ethics of auditors.
- Establishing the Auditing Academy to train BA level in SAV to create HR
for the SAVs, while simultaneously training post-graduate for civil servants,
officials and the state auditors.
Second, completing the system of documents on training and retraining
To complete fully and synchronously the system of documents on training
and retraining the SAV; first of all, it is necessary to amend the training
regulation in the direction of covering all training activities and to clearly
implement division of work and responsibilities, non-overlapping or missing in
organizing the training management among units.
Third, renewing the program, the content of training and retraining
- Continuing to build and complete teaching materials;
- Building and implementing training and retraining program for accounting
of the audited units.

Fourth, consolidating and enhancing the quality of lecturers
- Building and developing lecturers including fulltime lecturers and part-time
lecturers are sufficient in quantity and strong in quality.

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- Dividing the lecturers by groups and subjects associated with the teaching
topics.
- For fulltime lecturers, implement mechanism of teaching assistant, and are
also the labor force of regional SAV in accordance with the teaching topics.
Fifth, innovating the management, administration and training
- The training and retraining work should be planned for long-term, mid-term
and annual.
- Enhancing the quality of teaching and learning; to transfer traditional
teaching methods into modern teaching methods.
- Strengthening classroom management through computer software and use it
to survey needs, monitoring learning process and evaluating students’ learning
results.
- Strengthening the role and responsibility of the class managers;
- Organizing examination and mark exam in accordance with training and
retraining regulations to be serious, honest and objective.
4.2.1.2. Innovating recruitment
First, it is necessary to set up separate recruitment channels
It is necessary to diversify channels for recruiting cadres and civil servants
but need to comply with the following requirements:
- It is necessary to recruit people with right professional qualifications into
the necessary job position.
- For those who are received, in addition to meet requirements which is
prescribed.

Second, set up a system of job positions to the SAV
In order to have evidence for determining the number of personnel of the
SAV to submit to the competent state agencies to make decision, it is necessary
to build a system of job positions of the SAV.
Third, building a HR structure to meet the requirement of SAV development
- Structuring by each field of work
According to the development schedule of the SAV by 2030, there will be
85% of civil servants working in the audit sector (the specialized SAV
accounting for 25.5%, regional SAV is about 59.5%; the civil servants who

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working at the advisory units accounting for 8.5% and public service sector is
about 6.5%).
- Structuring civil servants and officials by rank
For auditors, by 2030, the number of senior auditors accounting for 2-3%;
principal auditors accounting for 30-35%; auditors: 50-60%.
For consultant and equivalent ranks, by 2030, the number of senior
consultants accounting for 2-3%; principal consultants and equivalent accounting
for 30-35%; consultants and equivalent accounting for 50-55%; officers and
employees accounting for 5-7%.
- Structuring by the trained expertise
By 2030, the SAV tries to achieve 20-30% of independent auditing activities
in the annual auditing plans, so there will be about 50% of people who are
trained in finance, accounting, auditing and banking; speciality transportation,
irrigation, architecture accounting for 25%; economic management, state
management, law, IT and others accounting for 24%.
- Structuring by gender
Due to the characteristics of the SAV, the number of men is always higher

than that of women.
4.2.1.3 Renovating HR assessment
HR assessment is considered one of the most important activities of HR
management.
First, renovating the assessment of civil servants and officials
- Assessing civil servants and officials must be based on the results of
completing tasks as principal measure and their contribution in practice. There
should be specific regulations to assess fairly and objectively.
- Appreciating and promoting responsibilities of leaders and managers who
are directly managing the process of assessing civil servants and officials.
- To set up a list of jobs, thereby, building up a system of criteria to be a
measure to assess civil servants and employees by each job positions.
Second, renovating the use of civil servants, officials
Using civil servants, officials and employees in accordance with their
professional qualifications, capabilities and working areas.

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Besides arranging and using civil servants by intensive audits, the SAV
should continue to strengthen training and retraining qualifications and moral
qualities to civil servants in the direction of professionalism, well expertise and
having a strong political spirit and culture.
Third, renovating the planning work
- Implement the principle of “dynamic and open planning”, a job position for
some people, a person for some positions. Staff planning in the 3 years of age to
ensure the inheritance and staff training
- Connecting the planning with training, retraining and use of officials; create
conditions for civil servants in the planning to show their capacity, strive and
contribution and mature.

Fourth, renovating the appointment of civil servants and officials
- Renovating the process of appointing leaders must ensure publicity,
democracy, objectivity and fairly that are discussed by leadership, the Party
Committee of the SAV to avoid group benefits.
- Appointing civil servants must be based on respect for professional
standards, ensuring planning and capacity, management experience and priority
to appoint female leaders.
4.2.2. Solutions to improve HR physical strength
First, strengthening investment in facilities and building civilized and
modern offices.
Second, strengthening communication and education activities to provide
healthy working methods to the employees, and build up a safe culture
environment at workplaces.
Third, coordinate with medical centers and prestigious hospitals to regularly
organize consultancy, disseminate positive prevention of disease at the
workplaces for cadres, civil servants and employees
Fourth, launching cultural and sports movements to civil servants and
employees.
Fifth, organizing periodic health examinations for cadres, civil servants and
employees every 6 months instead of once a year.
4.2.3. Solutions to improve HR mental strength

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4.2.3.1. Policies of salary and allowance consistent with specific
characteristics of the auditing
- Increasing the General auditor’s salary commensurate with the salary of the
Chief Justice of the Supreme People's Court and the Chief of the Supreme
People's Procuracy so as to match the position of the SAV.

- It is necessary to expand objects who are applied preferential allowances for
civil servants who do not hold auditor rank of the SAV.
- Implementing the priority regime for cadres, civil servants and employees
of the SAV.
4.2.3.2. Improving working conditions and welfare regimes
- Continue to pay attention to improving working conditions for employees;
- Coordinate with trade unions to build policies, welfare and remuneration
for civil servants and employees in accordance with current regulations.
4.2.3.3. Strengthening political education to improve the political and moral
qualities of civil servants, officials and auditors
First, to regularly educate political ideology, enhancing political bravery and
professional ethics for civil servants, officials and the state auditors under the
motto “Justice, integrity, technological mastery and bright mind”.
Second, to heighten responsibilities of civil servants and auditors in learning
and training to improve the political and moral qualities, as well as preserving
and protecting their reputation.
Third, tightening discipline and strictly handling civil servants and auditors
who violating laws and professional ethics.
CONCLUSION
By approaching and scientific research, the dissertation has achieved its
purpose and objective. The research results can be summarized as follows:
First, on the basis of reviewing theoretical issues on HR and improving the
HR quality; the Party and the state’s views and policies on building civil servants
and officials in the period of industrialization and modernization of the country.
The dissertation seeks to provide the concept of SAHR, it analyzes and clarifies
characteristics of SAHR in line with the Party’s viewpoints and the SAV

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