Nâng cao chất lượng nguồn nhân lực kiểm toán nhà nước việt nam tt tiếng anh

VIETNAM ACADEMY OF SOCIAL SCIENCES GRADUATE ACADEMY OF SOCIAL SCIENCES L HOANG BONG IMPROVING THE QUALITY OF THE STATE AUDIT HUMAN RESOURCE OF VIETNAM Major: Business Administration Major code: 9.34.01.01 SUMMARY OF THE DOCTORAL DISSERTATION IN BUSINESS ADMINISTRATION Hanoi - 2019 The dissertation completed at Graduate Academy of Social Sciences, Vietnam Academy of Social Sciences Supervisors: Prof Dr Nguyen Quang Thuan Dr Nguyen Tuan Anh Reviewer 1: Assoc.Prof.Dr Tran Minh Tuan Reviewer 2: Assoc.Prof.Dr Tran Huu Dao Reviewer 3: Assoc.Prof.Dr Do Huong Lan The dissertation will be defended at Graduate Academy Level Council of dissertation assessment at Graduate Academy of Social Sciences, Vietnam Academy of Social Sciences, 477 Nguyen Trai, Thanh Xuan, Hanoi Time: ………… date ……… month …… …year 2019 The dissertation may be found at: - Vietnam National Library; - Graduate Academy of Social Sciences Library INTRODUCTION The urgency of the research topic In the process of industrialization and modernization in Vietnam, people and human resource (HR) are considered as decisive factors; in which, cadres, civil servants and employees are part of HR who plays a particularly important role in the development of the country Auditing is a profession that auditors must have ethics, qualifications, competence, experience and professional judgment In Vietnam, the State Audit is initially an unknown organization and without operation, it has become an important and effective inspection and supervision tool of the state in the management and use of financial and public assets Therefore, the state audit HR has achieved outstanding growth both quantity and quality in all three aspects: intellectual, physical and mental strength So far, the state audit has built HRs with high quality, professional, strong political instincts and pure ethics under the motto “Justice, integrity, technological mastery and bright mind” to further meet the requirements of supervision management and control by the National Assembly and government, contributing to enhancing transparency, effectiveness and efficiency in managing and using finance and public assets Since then, it is necessary to further increase the state audit HR in both quantity and quality to ensure a rational structure, strong political instincts, pure ethics, expertise in professional skills and professional so as to commensurate with the requirements of the audit in the information technology environment of the technology revolution 4.0 and international integration context Therefore, it is really necessary to conduct the research titled “Improving the quality of the state audit human resource of Vietnam” as the author’s doctoral dissertation in business adminstration Research purpose and tasks 2.1 Research purpose The dissertation aims to clarify the reality of HR quality and the improvement of the state audit HR quality of Vietnam, thenceforth, it proposes solutions to improve the quality of the state audit HR in the coming years 2.2 Research tasks First, the study seeks to examine and systematize the published research works at home and abroad related to the dissertation and determing gaps that the study needs to further examine Second, to analyze and clarify theoretical basis of the quality of the state audit human resource (SAHR) such as concept, characteristics of SAHR; clarifying criteria and factors affecting the quality of SAHR; to examine experiences of improving the quality of SAHR of some countries around the world and lessons for Vietnam Third, to analyze and assess the reality of HR quality and the improvement of SAHR quality in Vietnam today, and clarify the advantages, limitations and causes of the limitations Fourth, to propose solutions to improve the quality of SAHR in Vietnam Research subject and scope 3.1 Research subject The research subject of the study is the quality of HR and the improvement of SAHR quality in Vietnam 3.2 Research scope Spatially: the dissertation just examines HR who are working at SAV offices Regarding time: the study examines issues related to the quality of SAHR in Vietnam between 1994 and 2017, in which, it focuses on the period 2011-2017 and vision 2030 Regarding HR quality: the dissertation examines HR quality based on criteria: intellectual strength, physical strength and mental strength with basic standards based on data published by SAV and the author’s fieldworks Methodology and research methods The study utilizes common research methods: (1) data collection such as experts, in-depth interviews, investigation and survey; (2) methods of processing and analyzing primary and secondary data New contributions of the dissertation - Based on the theory of quality and improving the quality of HR of previous authors, the dissertation provides criteria for assessing the quality of SAHR including intellectual strength, physical strength and mental strength with adjustment and supplement so that consistent with the state management and operation of SAV in reality - The dissertation analyzes and clarifies the reality of HR quality and improving the HR quality through measures of intellectual strength, physical strength and mental strength of HR who are working at the state audit offices Thenceforth, the dissertation proposes synchronized solutions on all three aspects of improving intellectual strength, physical strength and mental strength of the SAHR in Vietnam in the coming years For each solution, the study seeks to analyze and clarify the necessity, scientific basis and specific tasks to implement these solutions, ensuring the scientific basis and feasibility of the solutions Scientific and practical significance of the dissertation Scientifically: the dissertation contributes to enriching the theory of improving HR quality in the state organizations in general and in a specific area is quite new in Vietnam, which is the state audit Practically: the research results of the study are valuable and reliable reference for auditors, the competent state agencies in building and improving the quality of SAHR in Vietnam today Structure of the dissertation Besides the introduction, conclusion and references, the dissertation includes chapters: Chapter 1: Literature review Chapter 2: Theoretical and practical basis on the quality of SAHR Chapter 3: The reality of HR quality and the improvement of SAHR quality in Vietnam today Chapter 4: Viewpoints and solutions to improve the quality of SAHR Chapter LITERATURE REVIEW The domestic and foreign research works related to the dissertation are divided into two main groups: research works on SAV and SAHR, and research works related to quality and improve the quality of SAHR By reviewing scientific works at home and abroad, we withdraw an overview of the research results as follows: previous research works clarified the necessity and importance of improving HR quality in each enterprise, each industry and each specific field Some works also mentioned the quality of the auditors in terms of structure, quality and professional capacity However, the author found that there are still some issues that have not been examined or not intensively examined, need to further clarify theoretically and practically - There are no studies on changes of operating environment, especially factors of the industrial revolution 4.0 affecting HR quality in general, and SAHR in particular The changes of operating environment require how SAHR quality and its solutions to this issue - There are no comprehensive theoretical studies on the characteristics of SAHR as a basis for research and propose criteria for quality of SAHR and improving the quality of SAHR - There are no comprehensive studies on the reality of HR quality in the public sector, namely, SAHR under the criteria: intellectual strength, physical strength and mental strength - Previous research works still not have reliable assessments about the quality of SAHR in accordance with the changing socio-economic environment, especially for public financial policies, public investment and efficiency of using public property These changes are posing objective requirements for improving the quality of SAHR to meet the long-term tasks - The published works also not have specific solutions to improve the quality of SAHR by the detailed criteria of mental, physical and intellectual strength With such theoretical and practical gaps, the dissertation seeks to examine the improvement of HR quality based on foundation theory of three criteria: intellectual strength, physical strength and mental strength, in which the study will clarify concrete standards of each criterion suitable with specific characteristics of HR in public sector and SAV, at the same time, considering it as a measure to analyze and assess the reality of HR quality and improvement of SAHR quality in Vietnam today To clarify issues related to SAHR quality, the study tries to address the following general question and research questions: - General question: How to improve the quality of SAHR in Vietnam today? - Research questions: + Q1: What are the criteria to measure the quality of SAHR in Vietnam today? + Q2: How is the reality of SAHR quality of Vietnam? + Q3: How is the reality of the improvement of SAHR quality in Vietnam today? + Q4: What are the needed solutions to improve the quality of SAHR of Vietnam? Chapter THEORETICAL AND PRACTICAL BASIS ON THE QUALITY OF THE STATE AUDIT HUMAN RESOURCE 2.1 The state audit human resource 2.1.1 The concept of HR HR is the overall number of people with criteria of intellectual, physical and mental strength who create personal capacity of each person and being mobilzed by organizations and society to make material wealth for the development of orgranizations and society HR can be evaluated by two aspects: quantity and quality, in which, HR quality is shown in three aspects: intellectual strength, physical strength and mental strength 2.1.2 The concept and characteristics of SAHR From the concept of HR as mentioned above, the study provides the definition of SAHR as follows: SAHR is the overall number of cadres, civil servants and employees with criteria of intellectual strength, physical strength and mental strength to make capacity that they have been mobilized by the state audit offices in the process of implementing auditing taks to meet the country’s development requirements SAHR has the following characteristics: First, SAHR directly related to the State's inspection and supervision of financial and public assets; Second, high requirements for professional qualifications and ethics; Third, tend to rejuvenate and develop rapidly; Fourth, always face with many temptations and risks 2.2 The quality of the state audit human resource 2.2.1 The concept of SAHR quality The quality of the SAHR is the unity among intellectual strength, physical strength and mental strength of HR, it reflects the results of completing missions of cadres, civil servants and employees in performing functions and tasks of the SAV Due to the SAHR is in the public sector, there will be adjustment and supplement of standards in the criteria of intellectual, physical and mental strength in order for suitable with the public sector and the state audit activities - Intellectual strength includes standards: educational level, professional qualifications, political theory qualifications, specialized skills and work experiences - Physical strength includes standards: physical and health - Mental strength includes standards: attitude, psychology and ethics of auditors 2.2.2 Criteria for assessing the quality of SAHR From the viewpoints of SAHR quality, it can set up criteria for assessing the quality of SAHR by intellectual strength, physical strength and mental strength 2.2.2.1 Criteria for assessing intellectual strength of HR Criteria for assessing intellectual strength of SAHR are determined by many factors such as educational level (basic knowledge, foudation), professional qualifications, political theory qualifications, specialized skills and work experiences 2.2.2.2 Criteria for assessing physical strength of HR Criteria for assessing physical strength of SAHR are determined by basic factors such as physical health, mental health and social health 2.2.2.2 Criteria for assessing mental strength of HR Mental strength is the moral, personality and spiritual qualities of HR For the SAV, the criterial for assessing the mental strength include the basic elements: their working attitude, psychology and professional ethics The professional ethics requires auditors and other personnel while participating in audit activities, they must comply with principles of integrity, independence, objectivity, competency and confidentiality 2.3 Improving the quality of SAHR 2.3.1 The concept of improving the quality of SAHR Improving the quality of SAHR is to improve the capacity of human resources who are working in the SAV in all aspects: Physical, intellectual and mental strength to meet the development of SAV in the new situation 2.3.2 Contents of improving the quality of SAHR 2.3.2.1 Improving intellectual strength There are many different activities to improve intellectual strength such as training, retraining activities, assessment and recruitment of human resources 2.3.2.2 Improving physical strength In order to improve physical strength for employees, the SAV needs to the following basic measures: - Having periodic medical examinations of employees - Working environment and conditions must be ensured by regulations - Promoting propaganda to raise awareness of employees on health protection through an annual training program on reproductive health protection, labor safety, food safety and hygiene 2.3.2.3 Improving mental strength The SAVs can use the following measures to encourage employees to actively work to enhance labor productivity and labor quality: - Having salary and allowances in accordance with auditing profession; - Having objective and fair rewards and disciplines - Building a healthy and good working environment in each small group, units and the whole body in order for employees have a strong attachment to their working places, love job Pay attention to employees when they get sick, maternity, as well as their weddings and funerals 2.3.3 Factors affecting the improvement of SAHR quality 2.3.3.1 External factors External factors belong to the macro environment, have an important influence on the quality of HR in general and SAV in particular These factors include the level of economic development; nutritional status and health care; education and training development; the State’s policies and laws; labor market development level 2.3.3.2 Internal factors These are factors that directly affect the quality of SAHR and are the basis for improving the quality of SAHR These factors include: Recruitment; training 3.1.1.2 Regarding operation The legal framework is increasingly improved, the auditors’ capacity is strengthened, the SAV activities are increasingly expanded in terms of scale, types and auditing mode, improving the quality of auditing and publicizing its outcomes under the state audit law After more than 20 years of operation, the SAV has achieved important results in terms of scale, objects, contents, types and auditing mode Summing up the audit results over the past 20 years (from 1994 to 2017), the SAV has discovered many violations of policy, economic and financial management and petitions of handling finance with a total amount of 320,230 billion dong, of which incremental revenue by 72,858 billion dong, abridgment of expense by 69,349 billion dong and other petitions by 178,023 billion dong Especially, in years (2016 and 2017) of implementing the SAV law 2015, the SAV proposed financial handling of 129,683 billion dong, accounting for 40.5% compare with the total number of petitions since the establishment of the SAV, in which, the year 2016 (the first year of implementing the 2015 SAV law), the petitions increased twice compared to 2015; the year 2017 had the highest number of financial handling petitions during 24 years of operation and increase of nearly 2.5 times from 2016 In addition to the achieved results, however, audit activities also have some limitations that need to be overcome as follows: (1) the audit scale has not met the requirements of financial management and public assets; (2) the quality of auditing is not high, the audit activities have not meet fully and promptly issues that public opinion interested in managing and using state budget, money and property; (3) the effectiveness of the audit is not high, the corruption cases were investigated and handled by the law provisions, are not commensurate with the auditing results; (4) auditors’ qualifications are not uniform, there are still auditors violating professional ethics in auditing activities; (5) the facilities are not enough and have not meet the requirements for auditing 3.1.2 Characteristics of organization and operation of the state audit affecting the HR scale and quality - The state audit is an independent public financial inspection agency which is organized and managed centrally 11 - The SAV function is to assess, confirm, conclude and recommend to the management and use of public finance and assets - Auditing activities are high professional - Auditing activities are organized under association, long-term operation across the country 3.1.3 Actual state of SAHR Since the establishment in 1994, the SAV just had 60 people, after more than 20 years of operation, by 31 March 2018, the SAV had 2,109 people (of which, 1,974 cadres, civil servants, 135 officials and 194 labor contract staffs under the Decree 68/2000/ND-CP) Regarding structure: there are 33 senior auditors, accounting for 1.9%; 466 principal auditors, accounting for 27.8%; 1017 auditors, accounting for 64.2% Thus, after establishing, every 10 years then the number of permanent personnel of the SAV increased double to meet the requirements and mission Over 20 years of construction and development, along with completing the organizational structure, SAHR has had remarkable development in both scale and structure, better meeting the development of SAV 3.2 The reality of SAHR quality 3.2.1 HR quality through intellectual strength 3.2.1.1 Regarding professional qualifications SAHR professional qualifications: University or higher degree accounts for more than 98%, many auditors who have two or three university degrees, 31.3% civil servants and officials have postgraduate degrees, of which, Professor, Associate Professors, 34 doctors and 556 masters On training expertise of SAHR: Finance, accounting and auditing accounting for 61%; Construction, architecture, transport, irrigation accounting for 22%; Law, administration, business administration, information technology, economic management and other sectors accounting for 17% Figure 3.2 shows that the major in economics (finance, accounting, auditing, finance and banking) accounting for 61%, the major in technics (construction, transport, architectural irrigation) accounting for 22% and law, administration, business administration, IT and economic management) accounting for 17% 12 This shows that the structure of human resources by training majors tends to change strongly from the major in economics (in accordance with the type of financial audit) to the technics, law and IT to match with the trend of strengthening operational auditing forms 3.2.1.2 Regarding political theory degree As an agency of “saving money” and “keeping people” for the society, over the years, the SAV has always focused on training and retraining to improve the political theory degree and professional ethics for civil servants and officials So far, over 98% of civil servants and officials of the SAV who have intermediate degree in political theory or higher, of which, 320 people have advanced or bachelor’s degree in political theory, 100% of auditors earned intermediate or higher degree in political theory 3.2.1.3 Regarding professional skills Most of SAVs have skills to set up auditing program; skills of collecting and analyzing information, as well as evidences to make conclusions and recommendations on audited contents; skills of presentation, discussion and other necessary skills for the audit work For auditors who are the head of audit team, the deputy head and the leader of the audit group have skills of building and implementing the audit plan of the audit association, and to make reports, analyze, synthesize and to deal with complex issues in auditing activities 3.2.1.4 Regarding foreign language and IT degree So far, the SAV has had more than 70% of cadres, civil servants, officials who earned foreign language and 100% reached IT degree 3.2.1.5 Regarding working experience SAHR is formed from sources that are civil servants who transferred from other units to SAV, and who are recruited through examinations, in which the civil servants transferred from other units to the SAV have experiences in practice, otherwise the recruited civil servants still lack of practical experiences 3.2.2 HR quality through physical strength For the SAV, HR health status is expressed mainly in terms of age, gender and health status of the labor force: specifically: 13 - Regarding gender: due to auditors always work far away from home and office for a long time, the percentage of female is lower than male (accounting for 32.5%) This shows that auditing working is not really attractive to women - Regarding structure of age: the SAV has young HR and increasing quickly, this is an advantage for the development of the SAV Currently, the SAV’s cadres and civil servants are aged under 50, accounting for 88.8%; in which, auditors are aged from 30 to 40 (accounting for 80%) In addition, civil servants are aged over 50 accounting for 11.2%, most of them are leaders and managers of the subordinate units of SAVs, and leaders of the SAVs - Regarding health status: The health status of SAHR is currently quite good (89% of men are well and very well; 79.5% of women are well and very well; there is no weak manpower), so their health is good enough to meet the development requirements of the SAV 3.2.3 HR quality through mental strength - On working attitude of HR The surveys show that SAHR has seriously working attitude, of which, HRs are charged auditing are very serious, HRs are charged administrative work are quite serious - On working psychology of HR The surveys show that the working environment and remuneration (mainly the actual income of employees) in the business units are less attractive than the advisory units under the executive apparatus, and even less attractive than the auditing units - On professional ethics According to the surveys, the rate of SAHR with good ethics is high (very good: 10%, good: 63.3%; average: 26%, and low: 0.6%) 3.3 The reality of improving the quality of SAHR 3.3.1 The reality of improving intellectual strength - Regarding training and retraining HR In recent years, the SAV has focused on promoting and enhancing professional training, advanced training, regular and periodic updates on auditing 14 methods, processes and new legal policies The SAV has diversified training forms in accordance with its practical requirements by sending civil servants to study abroad, to earn second degree, and post-graduate - Regarding the assessment of human resources First, for civil servants and officials The assessment of civil servants and officials is carried out annually According to the survey data in 2017 (for those who excellent completing their tasks accounting for 14.99%, well completing is 80%, completing is 5%, and there are no civil servants, officials not complete their tasks) Second, for planning work The SAV has completed the planning for leaders at all levels for periods (2005 - 2010, 2011 - 2016, 2016 - 2021 and 2021 - 2026) Third, job rotation and position change Since 2011, the SAV has mobilized, rotated and changed job positions for 486 civil servants The rotated people has basically promoted their capacity, thereby, the performance of many units was strengthened and improved The results of rotation, transfer and change of positions have impacted on the training to improve knowledge, experience and bravery of civil servants to meet the requirements of the SAV in short and long-term Fourth, appointing officials to a position On the basis of planning and training, in recent years, the State General Auditing has proposed and was approved by the Standing Committee of the National Assembly to appoint 05 Deputy General Auditors and 33 Senior Auditors; and the State General Auditing appoints hundreds of leaders at the Department and Office levels - Regarding the recruitment Based on the evaluation and analysis of annual staff demand and personnel target, the SAV has developed and implemented projects of recruiting civil servants and officials In recent years, the SAV has recruited 950 people (780 people were recruited by taking exam, 170 people were recruited without examination) Due to good recruitment, so far, civil servants and officials of the SAV has been gradually strengthened in both quantity and structure, they have 15 qualification suitable with the work requirements, in which, 100% of auditors reached BA degree or more, many have two or more BA degrees 3.3.2 The reality of improving physical strength Over the past years, the SAV always attaches importance to protect and take care employees’ health by periodic health examination, organizing sports and cultural activities, tourism and convalescence for civil servants, official and employees 3.3.3 The reality of improving mental strength - Regarding working conditions Basically, the working offices of the regional SAV units have built, in which, the headquarters of SAV were built spaciously and modernly along with modern equipment and facilities, which save time and improving the efficiency of handling work to help employees to reduce work pressure so that they can feel love their jobs - Regarding work motivation: (1) remuneration regime: according to the law, auditors are entitled to salary, allowance, costume and preferential regime (2) Reward and discipline regime: in addition to the commendation and discipline regime by the law, every year, the SAV also implements giving marks and voting “gold quality” audits to honor excellent collectives and individuals in auditing activities 3.3.4 Assessing the improvement of SAHR quality 3.3.4.1 Achievements and advantages First, after more than 20 years of establishment, from an unknown organization and without operation, the legal status of the SAV was stipulated in the Constitution – the basic law of the state, creating a complete and comprehensive legal basis for the SAV’s organization and operation Second, after more than 20 years of construction and development, SAHR has developed in both scale and quality of HR it is shown on all three aspects: intellectual strength, physical strength and mental strength to ensure high quality human resources in terms of professional qualifications, strong political bravery and pure professional ethics under the motto “Justice, integrity, technological mastery and bright mind” 16 Third, SAHR tends to be younger and increase quickly, they are trained new knowledge of the market economy, IT and foreign language knowledge is very well, dynamics, good health in order to meet modern auditing methods in the context of international integration Fourth, HR quality is increasing to be a decisive factor for improving the quality of audit activities, contributing positively to the achievements of the innovation process, administrative reform, especially public financial reform, affirming the position and role of the SAV in the process of industrialization and modernization of the country and international integration 3.2.3.2 Limitations and causes First, the evaluation of HR - The annual evaluation of civil servants is still formality - Planning work has not meet requirement in practice; there are no specific plans to connect the planning with training, retraining and challenges to the staffs - In some cases of appointing officials, they have not meet requirements of professional expertise and working experience in practice Second, the HR recruitment does not follow job positions, not yet applied IT in recruiting civil servants Third, the HR training - There is no strategy for training and retraining officials; - The training to leaders, managers at department level is not really associated with the work of staff planning The training and retraining are heavily theory, not really associated with the practice of audit activities Fourth, making motivation for HR - Salary and allowances for state civil servants like the state administrative agencies are not appropriate to the characteristics of the SAV - Priority regime: Resolution No 325/NQ-UBTVQH14 dated December 29, 2016 of National Assembly Standing Committee regulating regimes for cadres and civil servants of the SAV only for auditors Fifth, improving physical strength for HR 17 Organizing periodic medical examination for employees every months like heavy and hazardous works is not appropriate The causes of limitations: First, in Vietnam, auditing in general and SAV in particular is still quite new Thus, the auditing science has not really developed, the quality of training audit is not high, there are no educational institutes in the state audit Second, the awareness of several party committees, authorities, agencies, organizations on the state audit is not complete and comprehensive There has not been adequate attention to the construction of the apparatus and consolidating cadres, civil servants, staffs under the State Audit development strategy by 2020 Third, there is no synchronous management of civil servants and officials, many stages of cadre work not keep up the reality of life and operation Training is still limited, failing to meet the training requirements by job titles and type of audit Fourth, some civil servants have not yet complied political quality, professional ethics, discipline Their professional culture, communication and behavior are not enough, making difficulties and troubles to the auditing units Fifth, the financial mechanism and remuneration regime are not appropriate to the characteristics of the SAV Chapter VIEWPOINTS AND SOLUTIONS TO IMPROVE THE QUALITY OF THE STATE AUDIT HUMAN RESOURCE 4.1 Viewpoints to improve the quality of SAHR 4.1.1 Consistent with the views, guidelines and policies of the Party and the State on building cadres, civil servants and administrative reforms 4.1.2 Meeting the requirements of improving the quality of auditing for supervision and management of the National Assembly and the Government on public finance and assets 4.1.3 Must be consistent and synchronized with the development of the SAV in each period 18 4.1.4 Meeting the requirements of international integration on state audit 4.2 Solutions to improve the quality of SAHR 4.2.1 Solutions to improve HR intellectual strength 4.2.1.1 Innovating training and retraining First, building strategies of training and retraining Building strategies of training and retraining to the SAV according to the following directions: - Training, retraining is one of the most important pillars to improve the quality of SAHR and the SAV's operations; - Training activities must be comprehensive, not only for auditors and other components of the SAV, but also for all the financial and accounting staffs of the audited units; - Continuing to complete the programs of training retraining professional for state auditors such as basic and modern training, connecting between theory and practice; and enhancing the quality and professional ethics of auditors - Establishing the Auditing Academy to train BA level in SAV to create HR for the SAVs, while simultaneously training post-graduate for civil servants, officials and the state auditors Second, completing the system of documents on training and retraining To complete fully and synchronously the system of documents on training and retraining the SAV; first of all, it is necessary to amend the training regulation in the direction of covering all training activities and to clearly implement division of work and responsibilities, non-overlapping or missing in organizing the training management among units Third, renewing the program, the content of training and retraining - Continuing to build and complete teaching materials; - Building and implementing training and retraining program for accounting of the audited units Fourth, consolidating and enhancing the quality of lecturers - Building and developing lecturers including fulltime lecturers and part-time lecturers are sufficient in quantity and strong in quality 19 - Dividing the lecturers by groups and subjects associated with the teaching topics - For fulltime lecturers, implement mechanism of teaching assistant, and are also the labor force of regional SAV in accordance with the teaching topics Fifth, innovating the management, administration and training - The training and retraining work should be planned for long-term, mid-term and annual - Enhancing the quality of teaching and learning; to transfer traditional teaching methods into modern teaching methods - Strengthening classroom management through computer software and use it to survey needs, monitoring learning process and evaluating students’ learning results - Strengthening the role and responsibility of the class managers; - Organizing examination and mark exam in accordance with training and retraining regulations to be serious, honest and objective 4.2.1.2 Innovating recruitment First, it is necessary to set up separate recruitment channels It is necessary to diversify channels for recruiting cadres and civil servants but need to comply with the following requirements: - It is necessary to recruit people with right professional qualifications into the necessary job position - For those who are received, in addition to meet requirements which is prescribed Second, set up a system of job positions to the SAV In order to have evidence for determining the number of personnel of the SAV to submit to the competent state agencies to make decision, it is necessary to build a system of job positions of the SAV Third, building a HR structure to meet the requirement of SAV development - Structuring by each field of work According to the development schedule of the SAV by 2030, there will be 85% of civil servants working in the audit sector (the specialized SAV accounting for 25.5%, regional SAV is about 59.5%; the civil servants who 20 working at the advisory units accounting for 8.5% and public service sector is about 6.5%) - Structuring civil servants and officials by rank For auditors, by 2030, the number of senior auditors accounting for 2-3%; principal auditors accounting for 30-35%; auditors: 50-60% For consultant and equivalent ranks, by 2030, the number of senior consultants accounting for 2-3%; principal consultants and equivalent accounting for 30-35%; consultants and equivalent accounting for 50-55%; officers and employees accounting for 5-7% - Structuring by the trained expertise By 2030, the SAV tries to achieve 20-30% of independent auditing activities in the annual auditing plans, so there will be about 50% of people who are trained in finance, accounting, auditing and banking; speciality transportation, irrigation, architecture accounting for 25%; economic management, state management, law, IT and others accounting for 24% - Structuring by gender Due to the characteristics of the SAV, the number of men is always higher than that of women 4.2.1.3 Renovating HR assessment HR assessment is considered one of the most important activities of HR management First, renovating the assessment of civil servants and officials - Assessing civil servants and officials must be based on the results of completing tasks as principal measure and their contribution in practice There should be specific regulations to assess fairly and objectively - Appreciating and promoting responsibilities of leaders and managers who are directly managing the process of assessing civil servants and officials - To set up a list of jobs, thereby, building up a system of criteria to be a measure to assess civil servants and employees by each job positions Second, renovating the use of civil servants, officials Using civil servants, officials and employees in accordance with their professional qualifications, capabilities and working areas 21 Besides arranging and using civil servants by intensive audits, the SAV should continue to strengthen training and retraining qualifications and moral qualities to civil servants in the direction of professionalism, well expertise and having a strong political spirit and culture Third, renovating the planning work - Implement the principle of “dynamic and open planning”, a job position for some people, a person for some positions Staff planning in the years of age to ensure the inheritance and staff training - Connecting the planning with training, retraining and use of officials; create conditions for civil servants in the planning to show their capacity, strive and contribution and mature Fourth, renovating the appointment of civil servants and officials - Renovating the process of appointing leaders must ensure publicity, democracy, objectivity and fairly that are discussed by leadership, the Party Committee of the SAV to avoid group benefits - Appointing civil servants must be based on respect for professional standards, ensuring planning and capacity, management experience and priority to appoint female leaders 4.2.2 Solutions to improve HR physical strength First, strengthening investment in facilities and building civilized and modern offices Second, strengthening communication and education activities to provide healthy working methods to the employees, and build up a safe culture environment at workplaces Third, coordinate with medical centers and prestigious hospitals to regularly organize consultancy, disseminate positive prevention of disease at the workplaces for cadres, civil servants and employees Fourth, launching cultural and sports movements to civil servants and employees Fifth, organizing periodic health examinations for cadres, civil servants and employees every months instead of once a year 4.2.3 Solutions to improve HR mental strength 22 4.2.3.1 Policies of salary and allowance consistent with specific characteristics of the auditing - Increasing the General auditor’s salary commensurate with the salary of the Chief Justice of the Supreme People's Court and the Chief of the Supreme People's Procuracy so as to match the position of the SAV - It is necessary to expand objects who are applied preferential allowances for civil servants who not hold auditor rank of the SAV - Implementing the priority regime for cadres, civil servants and employees of the SAV 4.2.3.2 Improving working conditions and welfare regimes - Continue to pay attention to improving working conditions for employees; - Coordinate with trade unions to build policies, welfare and remuneration for civil servants and employees in accordance with current regulations 4.2.3.3 Strengthening political education to improve the political and moral qualities of civil servants, officials and auditors First, to regularly educate political ideology, enhancing political bravery and professional ethics for civil servants, officials and the state auditors under the motto “Justice, integrity, technological mastery and bright mind” Second, to heighten responsibilities of civil servants and auditors in learning and training to improve the political and moral qualities, as well as preserving and protecting their reputation Third, tightening discipline and strictly handling civil servants and auditors who violating laws and professional ethics CONCLUSION By approaching and scientific research, the dissertation has achieved its purpose and objective The research results can be summarized as follows: First, on the basis of reviewing theoretical issues on HR and improving the HR quality; the Party and the state’s views and policies on building civil servants and officials in the period of industrialization and modernization of the country The dissertation seeks to provide the concept of SAHR, it analyzes and clarifies characteristics of SAHR in line with the Party’s viewpoints and the SAV 23 operation The dissertation also analyzes and clarifies criteria for assessing the quality of SAHR including intellectual, physical and mental strength with internal content suitable with HR in public sector and factors affecting the quality of SAHR This is a very important issue with significance in theory and methodology in analyzing and assessing the reality of HR quality and propose solutions to improve the quality of SAHR of Vietnam in the coming years Second, the dissertation seeks to analyze, assess and clarify the reality of HR quality and the improvement of SAHR quality through criteria as a measure to the HR quality: intellectual strength, physical strength and mental strength in order to find out achievements and limitations, as well as causes of limitations of improving the quality of SAHR in the past years This is a practical basis to propose highly feasible solutions to improve the quality of SAHR Third, based upon objective requirements and derived from the reality of HR quality and the improvement of SAHR quality in Vietnam in the past years, the dissertation proposed views and solutions to improve the quality of SAHR on three aspects: intellectual strength, physical strength and mental strength, along with clear explanations of the scientific basis, the necessity and measures for each solution to ensure high feasibility of the solutions In addition, the dissertation proposes recommendations to the Party and State to implement the proposed solutions However, due to the limited time and knowledge, the dissertation possibly has limitations Therefore, the author hopes to receive the sincere comments and contributions of scientists, managers and those who are interested in so that the dissertation becomes a better research work 24 The author’s published-papers list related to the dissertation Hoang Bong (June 2016) Some solutions to improve the quality of the state audit human resource to meet the development requirements of the state audit in Vietnam today Vietnam Review for Indian and Asian Studies, No 43 Hoang Bong (June 2018) Meeting requirements of financial control and public assets by the state audit human resource in the industrial revolution 4.0, Economic Review, Central Economic Committee, No 34 Hoang Bong (June 2018) Improving the quality of the state audit human resource to meet requirements of financial control and public assets of the Party and State, Journal of Auditing Studies, No 128 Hoang Bong (June 2018) Improving the quality of the state audit in the international integration, Journal of Finance, Vol 1, Issue 684 25 ... of Social Sciences, Vietnam Academy of Social Sciences, 477 Nguyen Trai, Thanh Xuan, Hanoi Time: ………… date ……… month …… …year 2019 The dissertation may be found at: - Vietnam National Library;... quality of SAHR in Vietnam today? - Research questions: + Q1: What are the criteria to measure the quality of SAHR in Vietnam today? + Q2: How is the reality of SAHR quality of Vietnam? + Q3: How is... countries around the world and lessons for Vietnam Third, to analyze and assess the reality of HR quality and the improvement of SAHR quality in Vietnam today, and clarify the advantages, limitations