informatization performance report of cnao
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Informatization Performance Report of CNAO. National Audit Office of the People’s Republic of China. Content. Introduction of Golden-Auditing Project IT Performance IT support capability IT promotion capability IT assurance capability IT contribution capability - PowerPoint PPT PresentationTRANSCRIPT
the 7th Working Seminar on Performance Auditing
Informatization Performance Report of CNAO
National Audit Office of the People’s Republic of China
the 7th Working Seminar on Performance Auditing 2
CNAOContent
• Introduction of Golden-Auditing Project • IT Performance
– IT support capability– IT promotion capability– IT assurance capability– IT contribution capability
• Auditing IT performance improvement plan
the 7th Working Seminar on Performance Auditing 3
CNAOIntroduction
• National Auditing Informatization Construction Project (Golden-Auditing Project)
Launched in 2002
1st Stage & 2nd Stage
July, 2012
3rd Stage
• Some figures• 80K auditors• 3148 audit institutions• US 317 million investment
the 7th Working Seminar on Performance Auditing 4
CNAOIntroduction
Three transitions in China’s auditing：
•From post-auditing only to post audit and interim audit
•From static audit only to static audit and dynamic audit
•From field audit only to field audit and remote audit
the 7th Working Seminar on Performance Auditing 5
CNAOContent
• Introduction of Golden-Auditing Project • IT Performance
– IT support capability– IT promotion capability– IT assurance capability– IT contribution capability
• Auditing IT performance improvement plan
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CNAOIT Performance
• IT support capability – IT support for auditing
7900cases
OLA
3600methods
100Ksets
1.88Million Projects
3Version
AOAuditor Office
Mainly Auditing Software
Important Intelligent Resource
Important Auditing Means
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CNAOIT Performance
• IT support capability– IT support for management decision-making
OAOffice Automation
ProjectPlan
ProjectDeploy Process
Guidance
ResultGathering
QAOffice AutomationManagement Ability
Support Level
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CNAOIT Performance
• IT support capability– IT support for Sharing & Cooperation
AO/OA/OLA
Budget
Finance Revenue
Insurance
administrative institutions
Commercial Bank Budget Accounting
Enterprise
National & Industry StandardizationData Interface
Data Standardization Support
Data Collecting & Application
Information Channel
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CNAOIT Performance
• IT promote capability– IT promote the development of auditing business
specifications and performance of the public financial management
implementation of national macro-control policies
safety of national economic
Budgetaryrevenues
Budgetaryexpenditures
Financialrevenues
Financialexpenditures
AuditingScope
audit of local government debt in 2011audit of social securities funds in 2012
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CNAOIT Performance
• IT promote capability– IT promote the reform of auditing organization
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CNAOIT Performance
• IT assurance capability– Assurance for auditing IT organization and institutional
construction budget Management
tendering and bidding
Unified leads Unified plan Unified organize
>360 Management System & Technical Specification
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CNAOIT Performance
• IT assurance capability– HR assurance for auditing IT development
Auditor
• about 60k people passed the National Computer Audit Primary Level Examination
•more than 8k people passed the national Computer Audit Middle Level Examination
• more than 40k people passed the AO training certification examination
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CNAOIT Performance
• IT assurance capability– Assurance for national auditing IT system
The Second level
OA
AO
OLA
The Third level
Maintain
The first level
HR
Information SecurityNetwork
Application
173.68% 175.00% 128.92% 436.00% 237.50% 126.67%
185.93%
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CNAOIT Performance
• IT contribution capability– Currency measurable benefit analysis
Engineering Construction Achievement Application
42141
1
1
inputoutput
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CNAOIT Performance
• IT contribution capability– Currency immeasurable benefit analysis
Auditedunits
Economicbenefits
the caseClues transferred
To Judicialauthorities
systems of audited units
Increase 50%
Increase 10 times
Increase 277%
Increase 40%
the 7th Working Seminar on Performance Auditing 16
CNAOContent
• Introduction of Golden-Auditing Project • IT Performance
– IT support capability– IT promotion capability– IT assurance capability– IT contribution capability
• Auditing IT performance improvement plan
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CNAOAudit IT performance improvement plan
• Establish the auditing evaluation indicators & approaches for the national economic operation
• Strengthen the technical support of auditing for country performance achievement with the new generation of IT
• Determine the Chinese standard accounting software interface as prime, promote the data standardization for other IT programmes
the 7th Working Seminar on Performance Auditing
Thanks
National Audit Office of the People’s Republic of China