The multi-layer performance governance model linked to the supreme integrity discipline mechanism in the audit activities of the State Audit Office of Vietnam

Abstract

In the context of transforming the public governance model toward modernization and digitalization, the State Audit Office of Vietnam (SAV) has developed and applied a "multi-layer performance governance" model combined with a "supreme integrity discipline" mechanism as a dual strategy to ensure institutional effectiveness, technical efficiency, and social prestige. The multi-layer performance governance model comprises three integrated layers: Ethics - Political, Legal - Administrative, and Technical - Professional. This model operates in a closed-loop cycle based on data and is supervised by mechanisms for internal control, inter-sectoral coordinated control, and soft supervision. The integrity discipline mechanism plays a crucial role in ensuring the standardized operation, transparency, and accountability of the entire system. The article clarifies the concepts, theoretical basis, practical implementation, international experience, and policy recommendations for SAV.