Informatization Performance Report of CNAO

1. Informatization Performance Report of CNAO National Audit Office of the People’s Republic of China

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

4. Introduction 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

5. 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. IT Performance • IT support capability • IT support for auditing 1.88 Million Projects OLA 3 Version AO Auditor Office Mainly Auditing Software 7900 cases 100K sets Important Intelligent Resource 3600 methods Important Auditing Means

7. IT Performance • IT support capability • IT support for management decision-making Project Deploy Process Guidance Project Plan OA Office Automation Result Gathering QA Office Automation Management Ability Support Level

8. IT Performance • IT support capability • IT support for Sharing & Cooperation Information Channel AO/OA/OLA Budget Insurance Data Collecting & Application Finance Revenue Data Standardization Support Enterprise administrative institutions Commercial Bank Budget Accounting Data Interface National & Industry Standardization

9. IT Performance • IT promote capability • IT promote the development of auditing business Budgetary revenues Budgetary expenditures specifications and performance of the public financial management Auditing Scope Financial revenues implementation of national macro-control policies Financial expenditures audit of local government debt in 2011 safety of national economic audit of social securities funds in 2012

10. IT Performance • IT promote capability • IT promote the reform of auditing organization Reform of Auditing Organization promoted the reform of audit operations promoted the reform of audit management

11. IT Performance • IT assurance capability • Assurance for auditing IT organization and institutional • Unified leads • Unified plan • Unified organize • construction budget Management • tendering and bidding >360 Management System & Technical Specification

12. IT Performance • IT assurance capability • HR assurance for auditing IT development • about 60k people passed the National Computer Audit Primary Level Examination Auditor • more than 8k people passed the national Computer Audit Middle Level Examination • more than 40k people passed the AO training certification examination

13. IT Performance • IT assurance capability • Assurance for national auditing IT system The first level The Third level The Second level Application Maintain HR OA AO Network OLA Security Information • 173.68% • 175.00% • 128.92% • 436.00% • 237.50% • 126.67% 185.93%

14. IT Performance • IT contribution capability • Currency measurable benefit analysis input 1 output 141 1 42 Engineering Construction Achievement Application

15. IT Performance • IT contribution capability • Currency immeasurable benefit analysis Increase 40% systems of audited units Increase 277% the case Clues transferred To Judicial authorities Increase 10 times Economic benefits Increase 50% Audited units

16. 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. 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. Thanks National Audit Office of the People’s Republic of China