Innovation of public debt auditing of SAV contributing to the sustainability of Vietnam’s public finance

Facing the requirements of the innovation of the economy and the restructuring of the public finance and public debt, the SAV needs to innovate the public debt auditing to create more and more added-value, contribute to the healthy, publicity and transparency of the public debt management and contribute to the public financial safety. The innovative aspects include: pinpointing the audit objectives, the audit materiality and enhancing the analysis and evaluation activities on key aspects of public debt management.