Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam

Le Anh Minh

doi:doi:10.11648/j.ajtab.20180402.15

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Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam

Le Anh Minh

Published in American Journal of Theoretical and Applied Business (Volume 4, Issue 2)

Received: 15 June 2018 Accepted: 3 July 2018 Published: 26 July 2018

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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.

Published in	American Journal of Theoretical and Applied Business (Volume 4, Issue 2)
DOI	10.11648/j.ajtab.20180402.15
Page(s)	70-78
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

State Audit Office of Vietnam, Australia, Auditor, Audit Process, Auditing Standards and Technology

References

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APA Style

Le Anh Minh. (2018). Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam. American Journal of Theoretical and Applied Business, 4(2), 70-78. https://doi.org/10.11648/j.ajtab.20180402.15

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ACS Style

Le Anh Minh. Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam. Am. J. Theor. Appl. Bus. 2018, 4(2), 70-78. doi: 10.11648/j.ajtab.20180402.15

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AMA Style

Le Anh Minh. Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam. Am J Theor Appl Bus. 2018;4(2):70-78. doi: 10.11648/j.ajtab.20180402.15

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@article{10.11648/j.ajtab.20180402.15,
  author = {Le Anh Minh},
  title = {Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam},
  journal = {American Journal of Theoretical and Applied Business},
  volume = {4},
  number = {2},
  pages = {70-78},
  doi = {10.11648/j.ajtab.20180402.15},
  url = {https://doi.org/10.11648/j.ajtab.20180402.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ajtab.20180402.15},
  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.},
 year = {2018}
}

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TY  - JOUR
T1  - Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam
AU  - Le Anh Minh
Y1  - 2018/07/26
PY  - 2018
N1  - https://doi.org/10.11648/j.ajtab.20180402.15
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PB  - Science Publishing Group
SN  - 2469-7842
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AB  - 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.
VL  - 4
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Author Information

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

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APA Style

Le Anh Minh. (2018). Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam. American Journal of Theoretical and Applied Business, 4(2), 70-78. https://doi.org/10.11648/j.ajtab.20180402.15

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ACS Style

Le Anh Minh. Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam. Am. J. Theor. Appl. Bus. 2018, 4(2), 70-78. doi: 10.11648/j.ajtab.20180402.15

Copy | Download

AMA Style

Le Anh Minh. Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam. Am J Theor Appl Bus. 2018;4(2):70-78. doi: 10.11648/j.ajtab.20180402.15

Copy | Download

@article{10.11648/j.ajtab.20180402.15,
  author = {Le Anh Minh},
  title = {Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam},
  journal = {American Journal of Theoretical and Applied Business},
  volume = {4},
  number = {2},
  pages = {70-78},
  doi = {10.11648/j.ajtab.20180402.15},
  url = {https://doi.org/10.11648/j.ajtab.20180402.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ajtab.20180402.15},
  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.},
 year = {2018}
}

Copy | Download

TY  - JOUR
T1  - Scenarios for Change Management Models of the Audit Process of the State Audit Office of Vietnam
AU  - Le Anh Minh
Y1  - 2018/07/26
PY  - 2018
N1  - https://doi.org/10.11648/j.ajtab.20180402.15
DO  - 10.11648/j.ajtab.20180402.15
T2  - American Journal of Theoretical and Applied Business
JF  - American Journal of Theoretical and Applied Business
JO  - American Journal of Theoretical and Applied Business
SP  - 70
EP  - 78
PB  - Science Publishing Group
SN  - 2469-7842
UR  - https://doi.org/10.11648/j.ajtab.20180402.15
AB  - 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.
VL  - 4
IS  - 2
ER  -

Copy | Download