Volume 4, Issue 2, June 2018, Page: 70-78
Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam
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
Received: Jun. 15, 2018;       Accepted: Jul. 3, 2018;       Published: Jul. 26, 2018
DOI: 10.11648/j.ajtab.20180402.15      View  521      Downloads  38
Abstract
The audit process of the State Audit Office of Vietnam (SAV) is inadequate in several ways. This may have a negative influence on the quality and effectiveness of the performance of the SAV. Changing the SAV audit process is thus a strategy that has the potential to contribute significantly to the SAV development. The purpose of this paper is to develop scenarios for change management models of SAV’s audit process in order to identify the most possible scenario which represents the most advantageous and positive features of the change model of SAV audit process. This paper presents literature underpinning the identification of the key driving forces involved in shifting SAV’s audit process and document review to be employed during the research. The research has identified and assessed four different but plausible scenarios based on the major drivers of systems and social forces combined with international auditing standards. The Australian public sector auditing model, which may portray to some extent the characteristics of scenario 1 (international auditing standards and technology-driven system), represents the most desirable prospect. It is expected that this research will contribute to the development of an effective audit process for SAV which serves as a mechanism to ensure the transparency, and effectiveness of public sector expenditure.
Keywords
State Audit Office of Vietnam, Australia, Auditor, Audit Process, Auditing Standards and Technology
To cite this article
Le Anh Minh, Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam, American Journal of Theoretical and Applied Business. Vol. 4, No. 2, 2018, pp. 70-78. doi: 10.11648/j.ajtab.20180402.15
Copyright
Copyright © 2018 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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