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Introduction
1. The necessaries of the topic.
Performance audit is a type of audit which has been developed in the world recently. The development was started in 1970s of the XX century in the public area and then spread to the private sector. In the U.S., Canada and some European countries such as Sweden, Germany ... members of parliaments in these countries required to provide information on the effectiveness and efficiency of spending of funds. They did not satisfy with the traditional audit- that only focused on the compliance with the regulations on expenditures. They want to know if the "value for money" has been implemented only for the funds. They also want the people who have responsible for revenue, public expenditure management the public funds to explain more for that.
The public request has created challenges to State auditors who must try to respond by expanding the scope of their activities. Therefore, they started implementing performance audit, then in that countries the audit law and other laws related were issued, in which the state auditor and the internal auditor must consider for the value of money when implement audit by themselves.
In Vietnam, the concept of "performance audit" is only known in the early years of the 90 decade through documents from foreign countries. Until now, the number of people who have good knowledge and have conditions to apply and practice performance audit is limited as compared to the financial audit.
The State Audit was established to improve the effectiveness of macro-management of the government in collecting and using resources of the country. Until now, the State Audit has implemented many specific activities. In the past years it has contributed to clean up the national finance, increased the national budget income and reduced the national budget spending thousands billion dongs. Currently in the implementation tasks process, audit activities mainly focus on financial audit and compliance audit, but what happened to our country has shown the status of public resources wasted in the using national budget. Following the general trend, we started implementing performance audit to remove that situation. So far, Performance audit has officially implemented in the "Audit of Collecting and spending toll fee". Although it has good results, some weaknesses remain. Therefore, the research “Performance audit with enhancing effectiveness of Collecting and spending toll fee” is selected for in-depth study.
2. Research purposes
Based on analyzing performance audit and practices of the "Audit of Collecting and spending toll fee" of the State Audit of Vietnam, the thesis proposes recommendations to enhance effectiveness of performance audit of Collecting and spending toll fee.
3. Research objectives and scope
Performance audit is new from both theoretical and practical perspectives, because it just has occurred in a short time. Therefore, we focus on main issues of performance audit and audit process in our country now. The objectives of the research are:
- To give an overview of performance audit and forming the scientific basis for implementing performance Audit.
- To introduce requirements of "Collecting and spending toll fee audit" and describing how State Audit of Vietnam did it
- To describe and analyze issues about performance audit in "Collecting and spending toll fee audit”.
- To assess the practice described and suggest, solutions and petitions to improve the performance audit with regard to collecting and spending toll fee.
- To suggest some recommendations to enhance performance audit in State Audit of Vietnam.
4. Research methodology.
In order to meet research objectives, literature survey, interview and sending questionnaires were used to collect information and data.
Secondary data: Secondary data have been collected from various sources including.
Audit textbooks and curriculums, legal documents are available to take information such as definition, the necessary, the objective of performance audit, professional requirements for performance audit. These documents were promulgated by Vietnamese authorities such as National Economic University, Finance Academy, Vietnamese Government, State Audit of Vietnam, Ministry of Finance, Vietnamese Association of Certified Public Accountant and Foreign authorities such as INTOSAI, ASOSAI, EC project, GTZ project;
Literature survey was used to collect information related to the State Audit of Vietnam, Collecting and spending toll fee audit report, audit works, audit files, etc…
Primary data: Primary data were collected by using techniques of interviewing and sending questionnaires.
Interview: This technique was done for collecting primary data. There are 7 in depth interviews including interview the head of Major 2 department (State Audit of Vietnam), team leader of Collecting and spending toll fee audit team, 3 auditors in charge about audit works.
Questionnaires: this tool was used by sending question to leaders of audit association, audit team leaders, auditors, leaders and staffs of audited bodies. The questionnaire was originally made in Vietnamese and later was translated into English. The questionnaires are included in appendix of this thesis. The quantitative surveys were completed with 36 questionnaires sending to leaders of audit association, audit team leaders, auditors, leaders and staffs of audited bodies.
5. Research Structure
This study consists of 3 chapters with brief bellows
Chapter I: The theoretical framework of performance audit
This chapter presents the picture of theoretical frameworks related to performance audit with the basic concepts of performance audit, performance audit criteria, process of performance audit and introduce about performance audit in other countries.
Chapter II: Real situation of Collecting and spending toll fee audit
This chapter give an overview of performance audit and describes Collecting and spending toll fee audit. Specifically, the chapter mentions requirements and the score of the State audit in implement performance audit; describes real situation of Collecting and spending toll fee audit and gives Audit findings.
Chapter III: Recommendations and Conclusion.
This chapter proposes numbers of recommendations to enhance effectiveness of collecting and spending toll fee, then enhance performance audit and improving decisions, regulations of the state-audit Law.
Chapter 1: The theoretical framework of performance audit
1.1 The basic concepts of performance audit
1.1.1 Introduction of performance audit
Bringing audit into the world, internal or external audit is to serve for efficient management of economy sources. The reality of economy sources management shows that, there is so important to evaluate about honest and legality of unit’s finance information but in the reality, it’s not enough to satisfy all the demand of managers. There is a new type of audit appear in public. It is performance audit.
Performance audit is a type of auditing, which appears later than financial audit. It arisen because of higher demand of efficient management of resources. Performance audit is implemented primarily by State Audit and Internal audit.
Performance audit organized and implemented base on extending and developing functions of finance report auditing. So took shape base on extending and developing the professional methods, audit activities organizing, processing, etc… of finance report auditing and develop an audit function of audit organizations.
Difference of tradition audit (financial audit), performance audit is a new audit type, its objectives, contents are multiform; depend on quality, objective, operation areas, economy manage developing of audit object. So performance audit is a complicated audit field and being developed.
1.1.2 Definition of performance audit
The term “Audit” includes financial audit, compliance audit and performance audit include definite of good textbook. It further adds that in pursuance of the constitutional responsibility, The SAI is empowered to decide the nature, scope, extent and quantum of audit to be conducted by it or on its behalf.
INTOSAI Audit standard 1.0.40 defines the performance audit as under:
“Performance audit is concerned with the audit of economy, efficiency and effectiveness and includes:
Audit of the economy of the administrative activities in accordance with sound administrative principles and management policies;
Audit of the efficiency of utilization of human, financial and other resources, including examination of information systems, performance measures and monitoring arrangements and procedures followed by audited entities for remedying identified deficiencies;
Audit of the effectiveness of performance in relation to the achievement of the objectiveness of the audited entity and audit of the actual impact of activities compared with the intended impact.”
Performance auditing is an independent assessment or examination of the extent to which an entity, program or organization operates efficiently and effectively, which due regard to economy.
In practice, there can be an overlap between compliance and performance auditing and in such a cases, classification of a particular audit will depend on the primary purpose of that audit. Compliance audit embraces attestation of financial accountability involving expression of opinion on financial statements, audit of financial systems and transactions, including an evaluation of compliance with applicable statues and regulations, audit of internal control and internal audit functions and audit of probity and propriety of administrative decisions taken within the audited entity.
Public sector performance auditing is a way for taxpayers, financiers, legislatures, executives, ordinary citizens and the media to obtain information about the running and outcome of different government operations. Performance auditing also provides answers to questions such as do citizens get value for money, or is it possible to spend the money better or more wisely.
Public sector performance audit tends to be of two types:
Those where the State Audit Office examines how government ministries are managing and evaluating their own operations to ensure that they achieve economy, efficiency and effectiveness;
Those where the State Audit Office directly evaluates whether economy, efficiency or effectiveness have been achieved by government ministries.
1.1.3 Features of performance audit
Conclusion
Basing on a number of research methodologies, especially methodologies of performance audit which have been established and applied in reality, the thesis “Performance audit with enhancing effectiveness of Collecting and spending toll fee” has achieved following objectives:
Proving a systematic overview of theoretical literature about process and methodology of performance audit in Collecting and spending toll fee audit.
Firstly, the thesis has mentioned about theoretical framework of performance audit, procedures of it and a brief description of performance audit process. Secondly, described and analyzed the real situation of collecting and spending toll fee audit of the State Audit of Vietnam, then the thesis recommended solutions for enhancing effectiveness of performance audit through Collecting and spending toll fee audit analyzing.
Finally, the thesis has a conclusion that: although there are some specific differences in legal form, a standard and popular process of performance audit often includes four steps: preparation, implement, making auditing report and reviewing implementation of performance audit recommendations. In addition, basing on State Audit of Vietnam’s experiences in financial statement auditing, as well as recent “Collecting and spending toll fee” audit affair, the thesis has provided solutions to enhance effectiveness of performance audit.
With the objective of enhancing effectiveness of performance audit, the thesis has proposed a number of recommendations, such as: The details of improvement of the Law and professional regulations of state-audit include: Improving decisions, regulations of the state-audit Law, improving standards of audit and improving the system of auditing processes. The most important foundation as well as the object of performance audit is management and internal auditing structure and standard norms system in economy, technique and finance. At present, self-control structure and organization of all audited bodies has completely shaped. In which, however, there are limit on lacking the standards, norms of inputs and output and incomprehensive. Developing the appraisement and monitoring of auditing quality. Enhancing auditors’ awareness of knowledge and increasing the quality of recruiting and training auditors.
Recommendations are as following:
Recommendations to audited bodies: Mainly collecting their suggestion about what is auditing, let them know what change in the audit implementation to get in touch with audited bodies leaders then solve almost of potential audit problems which arise between auditors and audited bodies.
Recommendations to State Audit of Vietnam: Improve the network management structure and standard norms in audited bodies to deploy the role of performance audit. Build the road to deploy performance audit of the State Audit of Vietnam. It is necessary for the State Audit to have an executing process, which will meet the requirements of general financial innovation executing and the real conditions of state auditing.
Recommendations to government: Form the legal and details documents to guide about performance, procedures, process, interests, responsibility, etc to audited bodies, State Audit of Vietnam and other agencies.
Relying on the above results, the thesis has achieved the purposes of researching in terms of theoretical and practical aspects. The thesis has not only contributed the literature background to study, build up and improve the process of performance audit but also provided a basis of applying performance audit in Collecting and spending toll fee audit. In addition, the thesis has supplemented a resource of reference for studying and training performance audit which is considered as a new field in state-audit.
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Introduction
1. The necessaries of the topic.
Performance audit is a type of audit which has been developed in the world recently. The development was started in 1970s of the XX century in the public area and then spread to the private sector. In the U.S., Canada and some European countries such as Sweden, Germany ... members of parliaments in these countries required to provide information on the effectiveness and efficiency of spending of funds. They did not satisfy with the traditional audit- that only focused on the compliance with the regulations on expenditures. They want to know if the "value for money" has been implemented only for the funds. They also want the people who have responsible for revenue, public expenditure management the public funds to explain more for that.
The public request has created challenges to State auditors who must try to respond by expanding the scope of their activities. Therefore, they started implementing performance audit, then in that countries the audit law and other laws related were issued, in which the state auditor and the internal auditor must consider for the value of money when implement audit by themselves.
In Vietnam, the concept of "performance audit" is only known in the early years of the 90 decade through documents from foreign countries. Until now, the number of people who have good knowledge and have conditions to apply and practice performance audit is limited as compared to the financial audit.
The State Audit was established to improve the effectiveness of macro-management of the government in collecting and using resources of the country. Until now, the State Audit has implemented many specific activities. In the past years it has contributed to clean up the national finance, increased the national budget income and reduced the national budget spending thousands billion dongs. Currently in the implementation tasks process, audit activities mainly focus on financial audit and compliance audit, but what happened to our country has shown the status of public resources wasted in the using national budget. Following the general trend, we started implementing performance audit to remove that situation. So far, Performance audit has officially implemented in the "Audit of Collecting and spending toll fee". Although it has good results, some weaknesses remain. Therefore, the research “Performance audit with enhancing effectiveness of Collecting and spending toll fee” is selected for in-depth study.
2. Research purposes
Based on analyzing performance audit and practices of the "Audit of Collecting and spending toll fee" of the State Audit of Vietnam, the thesis proposes recommendations to enhance effectiveness of performance audit of Collecting and spending toll fee.
3. Research objectives and scope
Performance audit is new from both theoretical and practical perspectives, because it just has occurred in a short time. Therefore, we focus on main issues of performance audit and audit process in our country now. The objectives of the research are:
- To give an overview of performance audit and forming the scientific basis for implementing performance Audit.
- To introduce requirements of "Collecting and spending toll fee audit" and describing how State Audit of Vietnam did it
- To describe and analyze issues about performance audit in "Collecting and spending toll fee audit”.
- To assess the practice described and suggest, solutions and petitions to improve the performance audit with regard to collecting and spending toll fee.
- To suggest some recommendations to enhance performance audit in State Audit of Vietnam.
4. Research methodology.
In order to meet research objectives, literature survey, interview and sending questionnaires were used to collect information and data.
Secondary data: Secondary data have been collected from various sources including.
Audit textbooks and curriculums, legal documents are available to take information such as definition, the necessary, the objective of performance audit, professional requirements for performance audit. These documents were promulgated by Vietnamese authorities such as National Economic University, Finance Academy, Vietnamese Government, State Audit of Vietnam, Ministry of Finance, Vietnamese Association of Certified Public Accountant and Foreign authorities such as INTOSAI, ASOSAI, EC project, GTZ project;
Literature survey was used to collect information related to the State Audit of Vietnam, Collecting and spending toll fee audit report, audit works, audit files, etc…
Primary data: Primary data were collected by using techniques of interviewing and sending questionnaires.
Interview: This technique was done for collecting primary data. There are 7 in depth interviews including interview the head of Major 2 department (State Audit of Vietnam), team leader of Collecting and spending toll fee audit team, 3 auditors in charge about audit works.
Questionnaires: this tool was used by sending question to leaders of audit association, audit team leaders, auditors, leaders and staffs of audited bodies. The questionnaire was originally made in Vietnamese and later was translated into English. The questionnaires are included in appendix of this thesis. The quantitative surveys were completed with 36 questionnaires sending to leaders of audit association, audit team leaders, auditors, leaders and staffs of audited bodies.
5. Research Structure
This study consists of 3 chapters with brief bellows
Chapter I: The theoretical framework of performance audit
This chapter presents the picture of theoretical frameworks related to performance audit with the basic concepts of performance audit, performance audit criteria, process of performance audit and introduce about performance audit in other countries.
Chapter II: Real situation of Collecting and spending toll fee audit
This chapter give an overview of performance audit and describes Collecting and spending toll fee audit. Specifically, the chapter mentions requirements and the score of the State audit in implement performance audit; describes real situation of Collecting and spending toll fee audit and gives Audit findings.
Chapter III: Recommendations and Conclusion.
This chapter proposes numbers of recommendations to enhance effectiveness of collecting and spending toll fee, then enhance performance audit and improving decisions, regulations of the state-audit Law.
Chapter 1: The theoretical framework of performance audit
1.1 The basic concepts of performance audit
1.1.1 Introduction of performance audit
Bringing audit into the world, internal or external audit is to serve for efficient management of economy sources. The reality of economy sources management shows that, there is so important to evaluate about honest and legality of unit’s finance information but in the reality, it’s not enough to satisfy all the demand of managers. There is a new type of audit appear in public. It is performance audit.
Performance audit is a type of auditing, which appears later than financial audit. It arisen because of higher demand of efficient management of resources. Performance audit is implemented primarily by State Audit and Internal audit.
Performance audit organized and implemented base on extending and developing functions of finance report auditing. So took shape base on extending and developing the professional methods, audit activities organizing, processing, etc… of finance report auditing and develop an audit function of audit organizations.
Difference of tradition audit (financial audit), performance audit is a new audit type, its objectives, contents are multiform; depend on quality, objective, operation areas, economy manage developing of audit object. So performance audit is a complicated audit field and being developed.
1.1.2 Definition of performance audit
The term “Audit” includes financial audit, compliance audit and performance audit include definite of good textbook. It further adds that in pursuance of the constitutional responsibility, The SAI is empowered to decide the nature, scope, extent and quantum of audit to be conducted by it or on its behalf.
INTOSAI Audit standard 1.0.40 defines the performance audit as under:
“Performance audit is concerned with the audit of economy, efficiency and effectiveness and includes:
Audit of the economy of the administrative activities in accordance with sound administrative principles and management policies;
Audit of the efficiency of utilization of human, financial and other resources, including examination of information systems, performance measures and monitoring arrangements and procedures followed by audited entities for remedying identified deficiencies;
Audit of the effectiveness of performance in relation to the achievement of the objectiveness of the audited entity and audit of the actual impact of activities compared with the intended impact.”
Performance auditing is an independent assessment or examination of the extent to which an entity, program or organization operates efficiently and effectively, which due regard to economy.
In practice, there can be an overlap between compliance and performance auditing and in such a cases, classification of a particular audit will depend on the primary purpose of that audit. Compliance audit embraces attestation of financial accountability involving expression of opinion on financial statements, audit of financial systems and transactions, including an evaluation of compliance with applicable statues and regulations, audit of internal control and internal audit functions and audit of probity and propriety of administrative decisions taken within the audited entity.
Public sector performance auditing is a way for taxpayers, financiers, legislatures, executives, ordinary citizens and the media to obtain information about the running and outcome of different government operations. Performance auditing also provides answers to questions such as do citizens get value for money, or is it possible to spend the money better or more wisely.
Public sector performance audit tends to be of two types:
Those where the State Audit Office examines how government ministries are managing and evaluating their own operations to ensure that they achieve economy, efficiency and effectiveness;
Those where the State Audit Office directly evaluates whether economy, efficiency or effectiveness have been achieved by government ministries.
1.1.3 Features of performance audit
Conclusion
Basing on a number of research methodologies, especially methodologies of performance audit which have been established and applied in reality, the thesis “Performance audit with enhancing effectiveness of Collecting and spending toll fee” has achieved following objectives:
Proving a systematic overview of theoretical literature about process and methodology of performance audit in Collecting and spending toll fee audit.
Firstly, the thesis has mentioned about theoretical framework of performance audit, procedures of it and a brief description of performance audit process. Secondly, described and analyzed the real situation of collecting and spending toll fee audit of the State Audit of Vietnam, then the thesis recommended solutions for enhancing effectiveness of performance audit through Collecting and spending toll fee audit analyzing.
Finally, the thesis has a conclusion that: although there are some specific differences in legal form, a standard and popular process of performance audit often includes four steps: preparation, implement, making auditing report and reviewing implementation of performance audit recommendations. In addition, basing on State Audit of Vietnam’s experiences in financial statement auditing, as well as recent “Collecting and spending toll fee” audit affair, the thesis has provided solutions to enhance effectiveness of performance audit.
With the objective of enhancing effectiveness of performance audit, the thesis has proposed a number of recommendations, such as: The details of improvement of the Law and professional regulations of state-audit include: Improving decisions, regulations of the state-audit Law, improving standards of audit and improving the system of auditing processes. The most important foundation as well as the object of performance audit is management and internal auditing structure and standard norms system in economy, technique and finance. At present, self-control structure and organization of all audited bodies has completely shaped. In which, however, there are limit on lacking the standards, norms of inputs and output and incomprehensive. Developing the appraisement and monitoring of auditing quality. Enhancing auditors’ awareness of knowledge and increasing the quality of recruiting and training auditors.
Recommendations are as following:
Recommendations to audited bodies: Mainly collecting their suggestion about what is auditing, let them know what change in the audit implementation to get in touch with audited bodies leaders then solve almost of potential audit problems which arise between auditors and audited bodies.
Recommendations to State Audit of Vietnam: Improve the network management structure and standard norms in audited bodies to deploy the role of performance audit. Build the road to deploy performance audit of the State Audit of Vietnam. It is necessary for the State Audit to have an executing process, which will meet the requirements of general financial innovation executing and the real conditions of state auditing.
Recommendations to government: Form the legal and details documents to guide about performance, procedures, process, interests, responsibility, etc to audited bodies, State Audit of Vietnam and other agencies.
Relying on the above results, the thesis has achieved the purposes of researching in terms of theoretical and practical aspects. The thesis has not only contributed the literature background to study, build up and improve the process of performance audit but also provided a basis of applying performance audit in Collecting and spending toll fee audit. In addition, the thesis has supplemented a resource of reference for studying and training performance audit which is considered as a new field in state-audit.
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