Hanoi (VNA) - The 14th Assembly of the Asian Organization of Supreme Audit Institutions (ASOSAI), which takes place in Hanoi from September 19-22, has adopted the Hanoi Declaration.

The following is the full text of the Declaration. 

1. The XIV Assembly of the AsianOrganization of Supreme Audit Institutions (ASOSAI), which was held in Hanoi,Vietnam from 19th to 22nd September 2018, has been considered as one of the most high-level events within theASOSAI community. This event was participated by 350 delegates and observers,representing 41 ASOSAI members and many international organizations. In conjunctionwith the Assembly, the 7th ASOSAI Symposium which is a platform forsharing information, knowledge, experiences and best practice on public sectorauditing and related subjects was held under the theme of “EnvironmentalAuditing for sustainable development”.

2. We recognize the importance of the XIV ASOSAI Assembly since it provided a timelyopportunity to exchange knowledge and experience in various fields of publicauditing, especially environmental auditing for sustainable development. Wealso emphasize that the XIV ASOSAI Assembly was an important step in realizingthe views of the Supreme Audit Institutions of the Asian countries on itscooperation in public auditing, in which ASOSAI shall play the leading role todiscuss ways to implement these ideas through joint efforts. The Assemblyagreed on recommended actions and approved the Hanoi Declaration.

3. The Hanoi Declaration of the XIV ASOSAI Assembly is an importantofficial document which conveys the most pre-eminent messages of the Assemblyand Symposium and reflects ASOSAI’s shared ideas and recommendations towardsthe regional and international public auditing community. The HanoiDeclaration, moreover, affirms ASOSAI’s interests, efforts and contributions tothe pursuit of Sustainable Development Goals (SDGs) established by the UnitedNations, as well as its response to global environmental challenges throughthe discussion on  “Environmental Auditingfor Sustainable Development”.

4. Over a period of 40 years since the ASOSAI Charter was adopted andsigned by the heads of nine Asian SAIs in September 1978, ASOSAI has affirmedits role as the leading multilateral organization in Asia. However, thedisparities among member SAIs have been existing for a long time and remainingas one of the issues to be addressed urgently.

5. We, state auditors from 46 Supreme Audit Institutions, gathering inHanoi, Viet Nam discussed the theme “Environmental Auditing for SustainableDevelopment” for knowledge sharing and capacity building in a new context.

Declaration

6. We implement our mission of ASOSAI in promoting knowledge sharingand capacity building among member SAIs, with a focus on environmental auditingfor sustainable development of the nations and the region.

7. We continue our vigorous actions to create a new momentum forASOSAI cooperation, to unlock their potentials and to bring ASOSAI as a modelregional organization to a new height. Being fully aware of considerablechallenges faced by member SAIs, we shall cooperate and take the followingactions:

Recommendations

1.To promote knowledge sharing and capacity development in ASOSAI community inthe field of environmental auditing for sustainable development

8. We are determined to continue our efforts comprehensivelypromoting knowledge sharing and comprehensive capacity building on aspects asfollows:

- Building professional capacity: developing appropriate auditmethodologies and guidelines, training staff, planning and monitoringprofessional engagements, and enhancing audit quality assurance;
- Improving organizational capacity:developing strategic plans, managing resources, and enhancing governance andaccountability; and
- Strengthening the capacity of adapting to the external environment:exchange of experience and cooperation with external stakeholders.

2.To implement SDGs and address global environmental challenges

9. Recognizing the new opportunities andemerging challenges in the process of globalization and climate change, we respectcommon principles of how INTOSAI can contribute to the United Nations towards 2030 Agenda for Sustainable Development, which focuses ongood governance and strengthening anti-corruption by some approaches to SDGs,specifically:

- Assessing the readiness of national systems in reporting on theprogress of achieving the SDGs, thereby auditing the implementation andreliability of data provided by such systems;
- Conducting performance audit to examine the economy, efficiency andeffectiveness of key governmental programs that contribute to each aspect ofSDGs;
- Assessing and supporting, as appropriate, the implementation of SDGNo.16 related to transparency, efficiency and accountability of institutions;and
- Operating a model that ensures transparency and accountability inour operations, including auditing and reporting.

10. The event was held against the background that the region inparticular and the world in general have been witnessing unpredictable andcomplicated impacts of climate change, with the emergence of environmentalpollution, increasing global temperature and rising sea level and otherevidences threatening human life. These environmental issues have beenremaining as a top concern and posing challenges to human community across theworld. The Symposium’s theme on environmental auditing for sustainable developmentprovided a chance for member SAIs to have an insight in topical issues, and tofind practical and efficient solutions to conducting audits, and contributingto the achievement of SDGs at national, regional and international levels.

11. We, once again, reaffirm our desire to harmonize economic growthwith sustainable development through a number of measures:

- Strengthening knowledge and experience sharing, as well asdisseminating standards and guidelines on environmental auditing among member SAIs;
- Organizing intensive training courses on environmental auditing;
- Encouraging joint or cooperative audits among SAIs within theirnational mandates with commitment to develop appropriate procedures andframeworks to support these activities;
- Encouraging member SAIs to develop legal frameworks and documents onenvironmental management which shall serve as a legal corridor for SAIs to playtheir role in monitoring the implementation of these regulations;
- Developing regional reports on environmental auditing;
- Promulgating strategic regulations on environmental auditing thatregulate SAI’s functions, tasks and powers within their national mandates.Hence, SAIs will be able to conduct environmental auditing independently andeffectively; and
- Enhancing cooperation with external organizations, such as INTOSAIWGEA and UN agencies (UNEP - United Nations Environment Program and UNCSD - TheUnited Nations Conference on Sustainable Development).

Together, we will succeed!-VNA