Ấn phẩm:
International experience in the audit process of off-budget public financial funds and implications for Vietnam
Nhan đề song song
Tác giả chính
Le Hoai Chau MSc.
Người hướng dẫn
Tác giả khác
Năm xuất bản
2026
Nhà xuất bản
Học viện Tài chính
Tóm tắt
Off-budget public financial funds are widely used by governments to support social security, development investment, environmental protection, and macroeconomic stability. Because they operate outside the main budget framework, these funds often give rise to concerns about transparency, oversight, and the effective use of public resources. In Vietnam, the audit of such funds continues to face a number of challenges, including limited access to fund data, uneven control arrangements across fund types, and difficulties in reconciling compliance requirements with effective fund management. Against this background, this article examines the audit practices of China, the Russian Federation, the Republic of Korea, and OECD countries, focusing on major trends such as risk-based auditing, the expansion of performance audit, the use of digital tools, and stronger follow-up mechanisms. On that basis, the article proposes several directions for improving the audit process of off-budget public financial funds conducted by the State Audit Office of Vietnam.
Mục lục
Địa chỉ truy cập
Số trang
Ngôn ngữ
vie
Trích dẫn
ISBN
ISSN
Định danh khác
Tài liệu chủ
Tài liệu tham khảo
Chủ đề
off-budget public financial funds , audit process , performance audit , risk-based audit , state audit office
Kiểu tài liệu
Topic
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