Information technology, public audits and the challenges for the state audit office of Vietnam

Purpose Information technology (IT) has changed the ways in which state agencies operate in Vietnam. IT audit is a new part of the processes at the State Audit Office in Vietnam, in the wake of both the Viet A corruption scandal and the Vietcombank misstatements case. This exploratory study aims to investigate state auditors’ perceptions related to IT audit in the State Audit Office in Vietnam, focusing on the role that IT audits play in preventing or detecting similar issues to those two cases. Design/methodology/approach We analyse the perceptions of 22 auditors from the State Audit Office of Vietnam. These 22 auditors participated in semi-structured interviews, and we used the theoretical lens of regulatory spaces in public audits to interpret the data collected. Findings The results indicate that the IT audit is becoming more relied upon in the State Audit Office of Vietnam after the corruption findings related to Viet A and misstatements in the IT systems of Vietcombank. We find, overall, that more e-services are being provided by government agencies and state-owned enterprises, making IT audits more crucial, given the issues from those two cases. Based on the perceptions of our 22 interviewees, the IT audit at present plays a pivotal role in the public sector of Vietnam. However, there are several challenges auditors currently face in terms of limitations of human resources, infrastructure and audit regulations. Originality/value The findings of this research may benefit various interested stakeholders, such as regulators, and academic researchers. We discuss how the technology that has emerged in public audits has affected the regulatory space.