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The Selection of KNI in Accountability Audit in China

This article discusses the definition and duties of leading officials' accountability in China, focusing on their financial responsibilities and economic activities. It also explores the concept of power allocation and resource distribution in national organs.

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The Selection of KNI in Accountability Audit in China

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  1. The Selection of KNI inAccountability Audit in China6th Meeting of the INTOSAI WG on KNI April 2013, KrakowNational Audit Office of People's Republic of China

  2. Logical Stream What Why How Example

  3. Definition of Leading Officials’ Accountability Duties and obligations that incurred due to their appointment to certain post, and performed during their terms of office in respect of financial revenues, expenditures as well as relevant economic activities of their districts, departments or units. What

  4. Mandate Flow Why National Organs Leading Officials State Power Allocation and Distribution on Public Resources

  5. Concept in KNI Framework Design Guilding Principle • Overall plan for national economic and social development • Main national targets Basic Methdology • Strategic mapping • Target converting How

  6. Strategic Mapping Main Target Break Down

  7. Indicator Selection - Objective Improvement in people's wellbeings Strategic economic adjustment A resource- conserving environment- friendly society Targets set in the 12th Five-Year Plan

  8. Indicator Selection - Perspective Sustainable development Balanced development Comprehensive development Theory of the 18th National Congress of the CPC

  9. Hierarchy in KNI Setting 8 Level I Guiding & representative Priorities in audit content & limitation in audit scope 49 Level II 126 Level III Simple & clear, usable & readable measurable & comparable

  10. Level I Indicators (to be con'd) Implementation of national economic policies and other major decisions 1 Promotion of social and economic development in a specific province or city 2 3 3 Decision-making for major economic issues 4 Administration of government revenues and expenditures

  11. Level I Indicators 5 Management of state-owned assets and resources Construction and management of government-invested projects 6 3 Management and supervision of departments under one's direct leadership 7 8 Compliance to clean performance

  12. Indicator Breaking Down Example Implementation of national economic policies • Indicator for implementation of policies to improve people’s livelihood • Indicator for implementation of industrial policy and environmental protection policy • Indicator for overall development of the society and economy Economic development People’s livelihood Pcological progress

  13. Development of Appraisal System Changing environment Revise & Improve Feedback from practice

  14. Welcome to the 21st INCOSAI in China Thank you

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