how to organize nationwide audit projec under the concept of serving national governance -- by chen...
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How to Organize Nationwide How to Organize Nationwide Audit Projec under the Concept Audit Projec under the Concept
of Serving National Governance of Serving National Governance
-- By CHEN BO and -- By CHEN BO and
ZHANG XIAN from CNAO ZHANG XIAN from CNAO
A New Theory--National Audit A New Theory--National Audit Should Serve National GovernanceShould Serve National Governance National audit could serve national
governance by: Reflecting the implementation of relevant
state policies Addressing major illegalities and
irregularities Providing objective and reliable information
A New Theory--National Audit A New Theory--National Audit Should Serve National GovernanceShould Serve National Governance The effects: Regulate the operation of power Plug up loopholes in management Safeguard economic and social order
A New Practice--A New Practice--Nationwide Audit Project Nationwide Audit Project
The features of a nationwide audit project :
Cover the whole country Assemble tens of thousands of auditors Achieve excellent effects that regional
project could not achieve
An Example--the Nationwide An Example--the Nationwide Social Security Funds Social Security Funds
Audit ProjectAudit Project Question 1: Why we organized such a big audit
project that covered the whole country? What were the main objectives of the
project?
Social Security System in ChinaSocial Security System in China
Old-age insurance and medical insurance covering employees were established in the 1990s
Social relief systems for urban residents and rural residents were separately established at the year of 1997 and 2007
Social welfare systems for the elderly, children, and the disabled were promoted
Social Security System in ChinaSocial Security System in China
By the year of 2011 622 million people were covered by old-age
insurance 3.86 times the number of people covered in
2005 total surplus of old-age insurance funds stood
at 2.01 trillion yuan ( about 314 billion U.S. dollars)
surged 4.52 times compared with that of 2005
Social Security System in ChinaSocial Security System in China
People are quite concerned about: What is the real effect of the social
security system Is it true that all the policies execute well
all over the country Is it possible that polices vary in practice
among different regions Does the social security fund safe and
sustainable
The Nationwide Social Security The Nationwide Social Security Funds Audit Project in 2012 Funds Audit Project in 2012
The 4 main objectives Grasp the situation of the social security
system Reflect the major effects achieved during
these years Uncover the prominent problems or
crucial issues Put forward useful suggestions
An Example--the Nationwide An Example--the Nationwide Social Security Funds Social Security Funds
Audit ProjectAudit Project Question 2:
How to do a good job in organization and management when we held such a large-scale audit project ?
Organization and Management Organization and Management
5 basic principles: Unified organization and leadership Unified work plan Unified standards Unified audit report Unified release of audit results
Unified organization and leadership CNAO was the sole organizer and
leadership Audit institutions at lower levels acted in
accordance with requirements made by those at higher levels
Organization and Management Organization and Management
Unified work plan The audit work plan was issued by the
General Office of the State Council Unified Standards Audit institutions at all levels must strictly
obey unified standards to carry out audit implementation and put forward suggestions to punishment
Organization and Management Organization and Management
Unified audit report The audit results were submitted to the
State Council by CNAO CNAO promulgated the reference
framework for hierarchical reporting CNAO provided guidance on how local
audit institutions issue their audit reports
Organization and Management Organization and Management
Unified release of audit results CNAO was the sole source of audit
results Audit results at each level shall be
verified by audit institutions at the higher level before public release
Organization and Management Organization and Management
Information Technology Information Technology Application Application
Three steps to collect data: Collect the original social security
business data according to the indexes required by CNAO
Convert the original data according to the data structure and data types established by CNAO
Gather the data
Information Technology Information Technology ApplicationApplication
The results of data collection: 18.8TB of standard data 78.5 billion of table records Analization of social security business
data Horizontal communication of audit
techniques between regions
Process Control Process Control The counterpart contact mechanism Liaison officers in CNAO contacted with
provincial audit institutions Provincial audit institutions reported their work
progress every 10 days Liaison officers in CNAO provided uninterrupted
real time technical support and trouble shooting Sent audit newsletters daily to audit teams
Process Control Process Control
The on-site research and guidance Every leader of CNAO visited multiple
audit sites and provided guidance CNAO sent several teams to the audit
fields to learn the situation and to correct the deviation and quality problems in time
Process Control Process Control
The control of data quality A special calibration tool for audit teams
to check data quality Hundreds of check points were set for
data integrity, accuracy and logic
Process Control Process Control
The three-stage data summary mode Partial data test summary Full data test summary Formal data summary
Process Control Process Control
Partial data test summary Obtained data forms from some areas to
test data quality Relatively easy to find data quality
problems because of the small amount of data
Was helpful to the followed stage
Process Control Process Control
Full data test summary Obtained data forms from the whole
country Checked the universal data quality
problems and found out the solutions Informed audit teams all over the country
to correct the problems in time
Process Control Process Control
Formal data summary A complete and detailed inspection to the
data Found out and corrected the problems in
a timely manner
Question 3:
How to organize a more efficient and more effective nationwide audit project?
Set Up the Idea of Set Up the Idea of Big Data Audit Big Data Audit
Adhere to the principle of “Data First" “Big Data" thinking, technology and
methods Let the data audit method play a leading
role in audit implementation
Increase Daily knowledge Increase Daily knowledge Reserves and Do an Excellent Reserves and Do an Excellent
Project Plan Project Plan The main factors for an excellent
nationwide audit project plan : The requirement of economic and social
development Audit resources Knowledge reserves for a project
Increase Daily knowledge Increase Daily knowledge Reserves and Do an Excellent Reserves and Do an Excellent
Project Plan Project Plan The efforts: Auditors in CNAO should become experts
in their corresponding fields Departments of CNAO should timely put
forward proposals of nationwide audit projects
CNAO should develop a long-term audit plan, and be ready to organize these projects
A Pilot Audit in Advance A Pilot Audit in Advance
The idiom of “dissecting a sparrow” Carry out a pilot audit before the formal
nationwide audit project
A Pilot Audit in Advance A Pilot Audit in Advance Through the pilot audit, project organizers could: Focus on the real situation of the field to be
audited Further confirm the audit content Determine the key fields and key issues to be
audited Improve the audit plan Find an effective way for a better organization
and implementation
Other MeasuresOther Measures
Pay special attention to the unity of organization and management
Give corresponding trainings to the auditors
Set up audit teams that could satisfy the requirements of the project
On-site research and audit newsletters Establish direct communication
Thank you.Thank you.