1. the 7 th Working Seminar on Performance Auditing Informatisation Performance Report of CNAO National Audit Office of the Peoples Republic of China

2. the 7 th Working Seminar on Performance Auditing 2 CNAO Content Introduction of Golden-Auditing Project IT Performance –IT support capability –IT promotion capability –IT assurance capability –IT contribution capability Auditing IT performance improvement plan

3. the 7 th Working Seminar on Performance Auditing 3 CNAO Introduction National Auditing Informatization Construction Project (Golden- Auditing Project) Launched in 2002 1 st Stage & 2 nd Stage July, 2012 3 rd Stage Some figures 80K auditors 3148 audit institutions US 317 million investment

4. the 7 th Working Seminar on Performance Auditing 4 CNAO Introduction Three transitions in Chinas 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

5. the 7 th Working Seminar on Performance Auditing 5 CNAO Content Introduction of Golden-Auditing Project IT Performance –IT support capability –IT promotion capability –IT assurance capability –IT contribution capability Auditing IT performance improvement plan

6. the 7 th Working Seminar on Performance Auditing 6 CNAO IT Performance IT support capability –IT support for auditing 7900 cases OLA 3600 methods 100K sets 1.88 Million Projects 3 Version AO Auditor Office Mainly Auditing Software Important Intelligent Resource Important Auditing Means

7. the 7 th Working Seminar on Performance Auditing 7 CNAO IT Performance IT support capability –IT support for management decision-making OA Office Automation Project Plan Project Deploy Process Guidance Result Gathering QA Office Automation Management Ability Support Level

8. the 7 th Working Seminar on Performance Auditing 8 CNAO IT Performance IT support capability –IT support for Sharing & Cooperation AO/OA/OLA Budget FinanceRevenue Insurance administrative institutions Commercial BankBudget Accounting Enterprise National & Industry Standardization Data Interface Data Standardization Support Data Collecting & Application Information Channel

9. the 7 th Working Seminar on Performance Auditing 9 CNAO IT 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 Budgetary revenues Budgetary expenditures Financial revenues Financial expenditures Auditing Scope audit of local government debt in 2011 audit of social securities funds in 2012

10. the 7 th Working Seminar on Performance Auditing 10 CNAO IT Performance IT promote capability –IT promote the reform of auditing organization

11. the 7 th Working Seminar on Performance Auditing 11 CNAO IT 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

12. the 7 th Working Seminar on Performance Auditing 12 CNAO IT 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

13. the 7 th Working Seminar on Performance Auditing 13 CNAO IT 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 Security Network Application 173.68% 175.00% 128.92% 436.00% 237.50% 126.67% 185.93%

14. the 7 th Working Seminar on Performance Auditing 14 CNAO IT Performance IT contribution capability –Currency measurable benefit analysis Engineering ConstructionAchievement Application 42 141 1 1 input output

15. the 7 th Working Seminar on Performance Auditing 15 CNAO IT Performance IT contribution capability –Currency immeasurable benefit analysis Audited units Economic benefits the case Clues transferred To Judicial authorities systems of audited units Increase 50% Increase 10 times Increase 277% Increase 40%

16. the 7 th Working Seminar on Performance Auditing 16 CNAO Content Introduction of Golden-Auditing Project IT Performance –IT support capability –IT promotion capability –IT assurance capability –IT contribution capability Auditing IT performance improvement plan

17. the 7 th Working Seminar on Performance Auditing 17 CNAO Audit 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

18. the 7 th Working Seminar on Performance Auditing Thanks National Audit Office of the Peoples Republic of China