On September 18, 2025, two major developments unfolded in Vietnam’s public sector, underscoring the nation’s ongoing drive toward transparency, accountability, and operational excellence. In Khanh Hoa, the Vietnamese Navy’s Brigade 162 underwent a rigorous inspection led by Colonel Nguyen Vinh Nam, Deputy Commander of Naval Region 4, while in Hanoi, the State Audit Office, under the stewardship of Auditor General Ngo Van Tuan, rolled out its most ambitious audit plan yet for 2026. Both events, though distinct in nature, reflect a shared commitment to raising standards, rooting out inefficiency, and promoting good governance across military and civilian domains.
According to HQ Online, the inspection at Brigade 162 was no routine affair. Colonel Nam and his working delegation arrived at the naval base with a comprehensive checklist, intent on evaluating every facet of the combat surface ships docked at the berth. Their review encompassed staff management, political and logistical operations, and technical maintenance—all measured against a stringent set of criteria previously approved by the Naval Region Command. The aim? To ensure that every vessel not only met but exemplified the standards of a modern, battle-ready navy.
The delegation’s focus was broad yet meticulous. They scrutinized construction plans, registration statistics, and the professional qualifications of officers and sailors. The maintenance, cleaning, and painting of ships, as well as the upkeep of technical equipment, were all put under the microscope. Even the smallest details—standardization of signage, arrangement of materials in ship compartments, and the readiness of combat positions—were not overlooked. As HQ Online reported, “The technical equipment on ships is synchronized and meets combat readiness requirements.”
Maintenance procedures were another key area of attention. The team verified that routines were not only established but rigorously followed, with schedules spanning daily, weekly, monthly, quarterly, and annual cycles, as well as post-mission reviews. This consistency, the delegation found, was central to the ships’ operational reliability. “Maintenance and technical work are conducted according to daily, weekly, monthly, quarterly, yearly schedules and after-sea trips with consistent quality,” HQ Online noted.
Despite the generally high marks, the inspection was not merely a pat on the back. The working group identified several areas needing urgent correction and proposed targeted solutions to further enhance the quality of ship construction and maintenance. The message was clear: resting on one’s laurels is not an option. As Vietnam continues to modernize its naval forces, the expectation is that every unit, from the highest command to the most junior sailor, will strive for continuous improvement.
Meanwhile, in the capital, the State Audit Office was making history of its own. At a national sector-wide online conference, State Auditor General Ngo Van Tuan presided over the unveiling of the 2026 audit plan—a blueprint designed to audit 100% of ministries, central agencies, and localities for the first time ever. As reported by the State Audit Office’s official news outlet, the plan covers 129 audit tasks and multiple specialized topics, marking a dramatic expansion in scope compared to previous years. In 2023, the audit coverage was just 68%; by 2024 it reached 83%, and for 2025, 90%. The leap to full coverage in 2026 is, as experts have noted, “the highest level ever achieved.”
The plan, approved by the Economic and Finance Committee of the National Assembly in early September 2025, rests on six foundational principles. These ensure the State Audit Office’s independence under the Constitution and current laws, align with the two-level local government model, and reflect the sector’s available resources. By August 30, 2025, the office had already reviewed 140 audit plans, deployed 128 audit teams—representing nearly 80% of the annual target—and issued 105 audit reports. The preliminary results are eye-catching: proposals to address financial issues totaling 20,098 billion VND and over 16.6 million USD, recommendations to amend or replace 62 regulatory documents, and the transfer of four case files to the police for further investigation.
The 2026 audit agenda is nothing if not comprehensive. It includes 24 investment project audits, focusing on nationally significant infrastructure such as Long Thanh International Airport (Phase 1), the North-South expressway’s Eastern section (La Son–Hoa Lien), and the Ninh Binh–Hai Phong expressway. Seven operational audits will tackle pressing issues like climate change, waste management at coal-fired power plants, environmental oversight at cement factories, and the delivery of online public services and data management in state agencies.
Two specialized audit topics are set to command particular attention. The first zeroes in on healthcare, scrutinizing the management and use of funds for routine procurement and investment in public medical facilities across major cities and provinces—including Hanoi, Da Nang, Ho Chi Minh City, Dong Nai, and Tay Ninh. As the State Audit Office explained, this area is “prone to errors and directly affects the quality of medical care, social welfare, and public trust.” Nguyen Huu Phuc, Chief Auditor of Regional Audit Office IV, observed, “The healthcare audit focuses on regular procurement, including medicines, consumables, and modern medical equipment. The State Audit Office needs to build a synchronized database and organize early discussions to prepare thoroughly for implementation.”
The second major audit topic involves tax management, particularly policies on value-added tax exemptions, reductions, deferrals, and refunds from 2023 to 2025 across various local tax departments. This is a complex, high-risk area, where delays or abuses can have a significant impact on businesses and the national budget. “Tax auditing is a challenging task, requiring auditors to thoroughly understand policy contexts and possess broad expertise,” Phuc emphasized.
Commenting on the scale and ambition of the 2026 plan, independent expert Nguyen Minh Phong said, “The audit plan reflects a significant effort by the State Audit Office, covering almost all key fields, especially those prone to corruption, waste, and negative impacts.” Dr. Phong added that the plan demonstrates the office’s responsiveness to public concerns and its focus on areas undergoing organizational restructuring.
To ensure effective implementation, the State Audit Office has called for careful preparation and coordination, particularly at the commune level, where audit tasks in late 2025 and early 2026 will be limited and focused mainly on payroll. Regional audit offices have been instructed to evaluate priorities, identify gaps, and avoid overlapping responsibilities in the new two-tier local government audit model.
Auditor General Ngo Van Tuan was unequivocal about the office’s priorities: “The number one goal in 2026 remains the quality of all audit reports.” He stressed the need for early, thorough preparation—from information gathering and task selection to the development of audit outlines and training. Outdated operational guidelines will be reviewed and revised to meet new demands, especially as Vietnam accelerates its adoption of digital technologies and implements reforms to the State Budget Law. Deputy Auditor General Doan Anh Tho suggested inviting outside experts to help design audit frameworks for complex topics, enhancing both depth and breadth.
Whether on the deck of a navy ship or in the corridors of state agencies, Vietnam’s institutions are pushing for higher standards and greater accountability. These efforts, if sustained, could help fortify public trust and ensure that the country’s rapid development is matched by robust oversight and responsible stewardship.