近日，《歐洲審計(jì)組織雜志》（《EUROSAI Magazine》）第20期刊載了中國(guó)審計(jì)署審計(jì)長(zhǎng)劉家義作為世界審計(jì)組織主席撰寫的主題文章“以創(chuàng)新有效的方式傳遞審計(jì)信息”。
文章指出，面對(duì)信息化和全球化浪潮，面對(duì)國(guó)家治理體系和治理能力現(xiàn)代化的緊迫要求，以創(chuàng)新有效的方式傳遞審計(jì)信息，是最高審計(jì)機(jī)關(guān)更好履職、創(chuàng)新發(fā)展的重要保障。
文章強(qiáng)調(diào)，最高審計(jì)機(jī)關(guān)要立足于推動(dòng)完善國(guó)家治理，樹立科學(xué)的審計(jì)信息理念；不斷改進(jìn)審計(jì)方式，確保提供高質(zhì)量的審計(jì)信息；創(chuàng)新審計(jì)信息技術(shù)，構(gòu)建數(shù)字化審計(jì)信息傳遞體系。
文章的發(fā)表，充分彰顯了中國(guó)審計(jì)署作為世界審計(jì)組織主席國(guó)，攜手各成員國(guó)共同推動(dòng)實(shí)現(xiàn)促進(jìn)國(guó)家良治的美好愿景和不懈努力。
以創(chuàng)新有效的方式傳遞審計(jì)信息
世界審計(jì)組織主席、中國(guó)審計(jì)署審計(jì)長(zhǎng) 劉家義
審計(jì)信息是最高審計(jì)機(jī)關(guān)工作成果的集中反映，也是審計(jì)發(fā)揮作用的重要途徑。國(guó)家審計(jì)機(jī)關(guān)根據(jù)法律規(guī)定，代表納稅人監(jiān)督公共資金使用、公共權(quán)力行使和公職人員履職情況，及時(shí)查明情況、揭示問(wèn)題、提出建議，為國(guó)家治理決策提供及時(shí)、客觀、可靠的信息，促進(jìn)國(guó)家治理各項(xiàng)政策措施的執(zhí)行，同時(shí)也為強(qiáng)化問(wèn)責(zé)提供了重要依據(jù)。當(dāng)前，面對(duì)信息化和全球化浪潮，面對(duì)國(guó)家治理體系和治理能力現(xiàn)代化的緊迫要求，以創(chuàng)新有效的方式傳遞審計(jì)信息，是最高審計(jì)機(jī)關(guān)更好履職、創(chuàng)新發(fā)展的重要保障。
立足于推動(dòng)完善國(guó)家治理，樹立科學(xué)的審計(jì)信息理念。國(guó)家審計(jì)是國(guó)家治理的基石和保障，國(guó)家治理的需求決定了國(guó)家審計(jì)的產(chǎn)生，國(guó)家治理的目標(biāo)決定了國(guó)家審計(jì)的方向，國(guó)家治理的模式?jīng)Q定了國(guó)家審計(jì)的制度形態(tài)，審計(jì)信息必須立足于推動(dòng)完善國(guó)家治理，立足于發(fā)揮國(guó)家審計(jì)獨(dú)立性、專業(yè)性和經(jīng)常性的優(yōu)勢(shì)，確保傳遞權(quán)威和有公信力的信息。同時(shí)，適應(yīng)全球化要求，各國(guó)最高審計(jì)機(jī)關(guān)不僅應(yīng)及時(shí)有效地向國(guó)內(nèi)各方提供信息，營(yíng)造良好發(fā)展環(huán)境；還應(yīng)主動(dòng)加強(qiáng)國(guó)際經(jīng)驗(yàn)交流與知識(shí)共享，發(fā)出共同聲音，謀求共同發(fā)展。
不斷改進(jìn)審計(jì)方式，確保提供高質(zhì)量的審計(jì)信息。審計(jì)質(zhì)量是審計(jì)信息質(zhì)量的基礎(chǔ)。最高審計(jì)機(jī)關(guān)應(yīng)當(dāng)堅(jiān)持獨(dú)立審計(jì)，不受干擾和利益束縛，提供客觀公正的審計(jì)信息；堅(jiān)持依法審計(jì)，不斷規(guī)范審計(jì)行為，提供真實(shí)準(zhǔn)確的審計(jì)信息；堅(jiān)持合規(guī)性審計(jì)與績(jī)效審計(jì)相結(jié)合，對(duì)重大事項(xiàng)實(shí)行動(dòng)態(tài)全程跟蹤審計(jì)，預(yù)警潛在風(fēng)險(xiǎn)，提供及時(shí)有效的審計(jì)信息；堅(jiān)持微觀查處與宏觀揭示相結(jié)合，揭露和查處重大違法問(wèn)題，并對(duì)制度完善提出建設(shè)性意見，提供高層次的審計(jì)信息。近年來(lái)，中國(guó)審計(jì)署對(duì)汶川地震抗震救災(zāi)和災(zāi)后恢復(fù)重建、北京奧運(yùn)會(huì)工程建設(shè)、全國(guó)政府性債務(wù)等開展跟蹤審計(jì)，適時(shí)公告審計(jì)結(jié)果，提出有價(jià)值的建設(shè)性審計(jì)建議，為經(jīng)濟(jì)社會(huì)發(fā)展提供了很多高質(zhì)量的審計(jì)信息。
創(chuàng)新審計(jì)信息技術(shù)，構(gòu)建數(shù)字化審計(jì)信息傳遞體系。在現(xiàn)代信息技術(shù)發(fā)展和管理方式革新的背景下，就是要探索“大數(shù)據(jù)”環(huán)境下的“云計(jì)算”、模擬仿真、智能分析等新興技術(shù)的應(yīng)用和推廣，推進(jìn)審計(jì)信息傳遞數(shù)字化；創(chuàng)新審計(jì)項(xiàng)目組織方式，縮短信息傳遞層級(jí)，提升傳遞時(shí)效性；擴(kuò)展審計(jì)信息傳遞載體，將傳統(tǒng)與新興媒體相結(jié)合，促進(jìn)傳遞廣覆蓋；加大審計(jì)信息的國(guó)際交流和分享力度，促進(jìn)對(duì)國(guó)家良治等問(wèn)題共同探討并發(fā)聲，實(shí)現(xiàn)傳遞國(guó)際化。
全球發(fā)展已步入信息時(shí)代，最高審計(jì)機(jī)關(guān)信息的高質(zhì)高效傳遞成為未來(lái)審計(jì)發(fā)展及促進(jìn)國(guó)家良治作用發(fā)揮的重要因素。中國(guó)審計(jì)署將致力于發(fā)揮世界審計(jì)組織主席國(guó)的作用，與各成員國(guó)共同努力，確保最高國(guó)家審計(jì)機(jī)關(guān)信息的高質(zhì)高效傳遞，推動(dòng)實(shí)現(xiàn)促進(jìn)國(guó)家良治的共同目標(biāo)。
COMMUNICATING THE MESSAGE OF AUDIT RESULTS IN AN INNOVATIVE AND EFFECTIVE MANNER
Liu Jiayi Auditor General of the SAI of China
Chairman of INTOSAI’s Governing Board
A message of audit results is the refined output of SAIs, as well as an important channel to bring the roles of auditing into full play. In accordance with the law and on behalf of the taxpayers, audit institutions oversees utilization of public funds, exercise of public power, and performance of public servants. By finding facts, disclosing problems, and making recommendations, auditors provide timely, objective and reliable information consisting of messages of audit results. These messages can facilitate the implementation of various governance policies and measures, and provide a solid basis for strengthening accountability.
At present, in face of the upsurge of informatization and globalization, and in response to emerging needs of modernizing national governance systems and practices, auditors must convey their message of audit results in an innovative and effective way.
The following are some thoughts on how this can be achieved.
At present, in face of the upsurge of informatization and globalization, and in response to emerging needs of modernizing national governance systems and practices, auditors must convey their message of audit results in an innovative and effective way
Communication of the message of audit results should be targeted at serving national governance, under guidance of a rational audit concept. Originated as a response to the needs of national governance, the national audit system is a cornerstone and guarantee of national governance. The orientation of audit is determined by the targets of national governance and the audit system is formed following suit of the mode of national governance. Therefore, the message of audit results must be authoritative and credible, and should be communicated with the purpose of promoting good national governance, featuring the unique strength of the public audit profession in its independence, professionalism and institutionalisation.
? the message of audit results must be authoritative and credible, and should be communicated with the purpose of promoting good national governance, featuring the unique strength of the public audit profession in its independence, professionalism and institutionalisation ?
Meanwhile, capping to the trend of globalization, SAIs shall not only provide information in a timely and effective manner to the stakeholders at home to foster a favorable environment for national development, but also voluntarily enhance sharing of experience and knowledge across national borders for achieving a concerted voice and common progress of the public audit profession.
Audit methods should be improved to ensure high-quality messages of audit results.
The quality of information of audit results depends on quality of audit work.
Therefore SAIs should manage to:
? stick to the principle of independence and guard against any interference or bonds of the interest, to ensure their audit message is objective and impartial;
? foster a law-binding environment for auditing and regulate the behavior of auditors, to ensure the audit message is truthful and accurate;
? carry out comprehensive audit combining both compliance audit and performance audit. In case of major issues, SAIs may carry out audit in a dynamic real-time manner to cover the entire process, aiming at disclosing potential risks by communicating timely and effective audit messages;
? produce highly relevant information by putting forward constructive recommendations for systemic improvement, covering both micro and macro perspectives, and ensure that serious acts in violation of laws can be detected and punished;
the National Audit Office of China (CNAO) carried out some real-time audit projects, including the disaster relief and post-disaster reconstruction and restoration work audit after the Wenchuan Earthquake, the Beijing Olympics Games construction projects audit, and the nationwide governmental debts audit
In recent years, the National Audit Office of China (CNAO) carried out some real-time audit projects, including the disaster relief and post-disaster reconstruction and restoration work audit after the Wenchuan Earthquake, the Beijing Olympics Games construction projects audit, and the nationwide governmental debts audit.
CNAO communicated results of these audits timely, and made a number of meaningful and constructive recommendations, which were widely recognized as high quality information promoting social-economical progress.
Information and communication technology should be used in conveying message of audit results on the basis of a digital audit information communication system. With the development of modern information and communication technology and the emergence of innovative management patterns, SAIs must encourage the application and dissemination of such emerging technologies as ‘cloud computing’, ‘mass data’, analog simulation and intelligent analysis, and promote digitalized communication of the message of audit results;
? look for new ways of audit project management, enabling fast flow of information and better efficiency of information transfer;
? Find new channels for conveying the message of audit results, combining traditional and emerging communication media, for a better coverage;
? Strengthen international exchanges and knowledge sharing on audit message communication, promote discussion and cross boundary communication of a common voice of the audit community on various issues such as good governance at the national level.
At the juncture of the information era, communication of high-quality message of audit results in a highly efficient manner by SAIs, is vital for the future development of the public audit profession and for the SAIs to fulfill their roles in strengthening good national governance.
CNAO, in its capacity as the Chair of INTOSAI’s Governing Board, is committed to work jointly with the entire INTOSAI community, for achieving effective communication of the message of audit results, and for achieving the common goal of all SAIs in promoting good national governance, as was stipulated in the Beijing Declaration on Promotion of Good Governance by Supreme Audit Institutions, adopted at the XXI INCOSAI.
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