Table 2 Findings – summary table Themes... | Emerald Publishing

Table 2

Findings – summary table

Themes (in public audits)	Key findings	Challenges identified	Proposed solutions	Practical implications
Changes to IT audit roles	Most public agencies no longer manage accounts manually, so the IT audit has become essential Performing an IT audit helps auditors reduce a significant amount of their workload These two findings are consistent with those of Beridze (2017) and Aditya et al. (2018)	Auditors now face increased challenges to better understand public sector agencies Digital transformation has opened new opportunities, but also new challenges for IT audits to play a greater role in contributing positively to Government agencies	Auditors in the public sector are required to understand the Government agencies' IT system to fully understand the agencies themselves. More resources are needed to better build these pathways to more understanding	The State Audit Office of Vietnam should better support auditors now facing increased challenges to better understand public sector agencies, by developing clear pathways to better understanding
Audit Methodology of IT auditors	In Vietnam’s public sector two types of IT audits are conducted (i) separately or (ii) together with other audit engagements (financial audit, compliance audit and operational audit) For type one, if the IT audit is conducted separately, it mainly involves the audit of State Banks, Commercial Banks and other state agencies and audit of IT projects in the Vietnamese government For type two, where the IT audit is implemented together with other types of audits, the team will include an IT audit specialist	The resilience of public sector audit arrangements/methodologies remain in question after the Viet A and Vietcombank scandals, and the doubts that these scandals have created do not help build confidence in the public sector	The implications of digitalization and emerging technologies, have the potential for widening accountability in the public sector	Better recognition of the implications of IT audit and the widening of accountability in public audits. In this audit space accountability and performance improvements are needed
Regulatory Challenges for IT audits	Public sector auditing in Vietnam is under increasing public scrutiny and political pressure, especially following the banking crises that challenged public finances, including at state and local levels There is a lack of complete regulations on IT audit in Vietnam These findings are in line with prior research (e.g. Ferry et al., 2023a,b) as concerns about the resilience of public sector audit arrangements in the absence of effective regulations has been analysed and discussed	It is a challenge in the public sector for IT auditors and regulators to keep up with the pace of changing and emerging technologies	Building better connections between public sector audit and the political context in which it is embedded	The public sector interviewees have emphasized that IT audits need to continue to expand the regulatory space of audit further into the public sector and the relevant agencies
Other Challenges: Human Resources	IT auditors require special skills and knowledge related to risk evaluation and security aspects of public sector audits The State Audit Office of Vietnam needs to pay more attention to the training and hiring of IT audit staff who are knowledgeable about IT and train key personnel who are proficient in IT auditing Nkwe (2011) suggested training for IT auditors and promulgation of policies and framework from government and professional bodies Also consistent with Beridze (2017), who concluded that there is a lack of qualified IT audit staff in Georgia. In addition, IT auditors should be provided with suitable work materials	There is more reluctance from auditors when conducting IT audits in the public sector. The IT audit is riskier without the special skills and knowledge required	State Audit Office of Vietnam needs to pay more attention to training and hiring of IT audit staff who are knowledgeable about IT and develop key personnel who are proficient in IT auditing	The State Audit Office of Vietnam should review hiring policies considering these findings
Other Challenges Infrastructure	Findings suggest there is a lack of modern equipment for IT auditors in the State Audit Office of Vietnam The State Audit Office of Vietnam should focus on building software applications to support auditors in IT auditing activities Consistent with Beridze (2017) that concluded that there is lack of technical facilities and support for IT auditors in the public sector of Georgia From a theoretical perspective, regulatory spaces suggest that the organization will adjust to the environmental challenges through adoption of new IT processes	Some newly designed applications are not compatible with existing IT platforms and testing remains a challenge for IT auditors in the public sector	Regulatory spaces suggest that the organization adjusts to the environmental challenges through adoption of new IT processes	Newly designed applications must be compatible with existing IT platforms and tested through a team of auditors. The State Audit Office of Vietnam should pay attention to building a data centre and upgrading the infrastructure system

Themes (in public audits)	Key findings	Challenges identified	Proposed solutions	Practical implications
Changes to IT audit roles	Most public agencies no longer manage accounts manually, so the IT audit has become essential Performing an IT audit helps auditors reduce a significant amount of their workload These two findings are consistent with those of Beridze (2017) and Aditya et al. (2018)	Auditors now face increased challenges to better understand public sector agenciesDigital transformation has opened new opportunities, but also new challenges for IT audits to play a greater role in contributing positively to Government agencies	Auditors in the public sector are required to understand the Government agencies' IT system to fully understand the agencies themselves. More resources are needed to better build these pathways to more understanding	The State Audit Office of Vietnam should better support auditors now facing increased challenges to better understand public sector agencies, by developing clear pathways to better understanding
Audit Methodology of IT auditors	In Vietnam’s public sector two types of IT audits are conducted (i) separately or (ii) together with other audit engagements (financial audit, compliance audit and operational audit) For type one, if the IT audit is conducted separately, it mainly involves the audit of State Banks, Commercial Banks and other state agencies and audit of IT projects in the Vietnamese government For type two, where the IT audit is implemented together with other types of audits, the team will include an IT audit specialist	The resilience of public sector audit arrangements/methodologies remain in question after the Viet A and Vietcombank scandals, and the doubts that these scandals have created do not help build confidence in the public sector	The implications of digitalization and emerging technologies, have the potential for widening accountability in the public sector	Better recognition of the implications of IT audit and the widening of accountability in public audits. In this audit space accountability and performance improvements are needed
Regulatory Challenges for IT audits	Public sector auditing in Vietnam is under increasing public scrutiny and political pressure, especially following the banking crises that challenged public finances, including at state and local levels There is a lack of complete regulations on IT audit in Vietnam These findings are in line with prior research (e.g. Ferry et al., 2023a,b) as concerns about the resilience of public sector audit arrangements in the absence of effective regulations has been analysed and discussed	It is a challenge in the public sector for IT auditors and regulators to keep up with the pace of changing and emerging technologies	Building better connections between public sector audit and the political context in which it is embedded	The public sector interviewees have emphasized that IT audits need to continue to expand the regulatory space of audit further into the public sector and the relevant agencies
Other Challenges: Human Resources	IT auditors require special skills and knowledge related to risk evaluation and security aspects of public sector audits The State Audit Office of Vietnam needs to pay more attention to the training and hiring of IT audit staff who are knowledgeable about IT and train key personnel who are proficient in IT auditing Nkwe (2011) suggested training for IT auditors and promulgation of policies and framework from government and professional bodies Also consistent with Beridze (2017), who concluded that there is a lack of qualified IT audit staff in Georgia. In addition, IT auditors should be provided with suitable work materials	There is more reluctance from auditors when conducting IT audits in the public sector. The IT audit is riskier without the special skills and knowledge required	State Audit Office of Vietnam needs to pay more attention to training and hiring of IT audit staff who are knowledgeable about IT and develop key personnel who are proficient in IT auditing	The State Audit Office of Vietnam should review hiring policies considering these findings
Other ChallengesInfrastructure	Findings suggest there is a lack of modern equipment for IT auditors in the State Audit Office of Vietnam The State Audit Office of Vietnam should focus on building software applications to support auditors in IT auditing activities Consistent with Beridze (2017) that concluded that there is lack of technical facilities and support for IT auditors in the public sector of Georgia From a theoretical perspective, regulatory spaces suggest that the organization will adjust to the environmental challenges through adoption of new IT processes	Some newly designed applications are not compatible with existing IT platforms and testing remains a challenge for IT auditors in the public sector	Regulatory spaces suggest that the organization adjusts to the environmental challenges through adoption of new IT processes	Newly designed applications must be compatible with existing IT platforms and tested through a team of auditors. The State Audit Office of Vietnam should pay attention to building a data centre and upgrading the infrastructure system

Source(s): Created by the authors