近日，《欧洲审计组织杂志》（《EUROSAI Magazine》）第20期刊载了中国审计署审计长刘家义作为世界审计组织主席撰写的主题文章“以创新有效的方式传递审计信息”。

    文章指出，面对信息化和全球化浪潮，面对国家治理体系和治理能力现代化的紧迫要求，以创新有效的方式传递审计信息，是最高审计机关更好履职、创新发展的重要保障。

    文章强调，最高审计机关要立足于推动完善国家治理，树立科学的审计信息理念；不断改进审计方式，确保提供高质量的审计信息；创新审计信息技术，构建数字化审计信息传递体系。

    文章的发表，充分彰显了中国审计署作为世界审计组织主席国，携手各成员国共同推动实现促进国家良治的美好愿景和不懈努力。

以创新有效的方式传递审计信息
世界审计组织主席、中国审计署审计长 刘家义

    审计信息是最高审计机关工作成果的集中反映，也是审计发挥作用的重要途径。国家审计机关根据法律规定，代表纳税人监督公共资金使用、公共权力行使和公职人员履职情况，及时查明情况、揭示问题、提出建议，为国家治理决策提供及时、客观、可靠的信息，促进国家治理各项政策措施的执行，同时也为强化问责提供了重要依据。当前，面对信息化和全球化浪潮，面对国家治理体系和治理能力现代化的紧迫要求，以创新有效的方式传递审计信息，是最高审计机关更好履职、创新发展的重要保障。

    立足于推动完善国家治理，树立科学的审计信息理念。国家审计是国家治理的基石和保障，国家治理的需求决定了国家审计的产生，国家治理的目标决定了国家审计的方向，国家治理的模式决定了国家审计的制度形态，审计信息必须立足于推动完善国家治理，立足于发挥国家审计独立性、专业性和经常性的优势，确保传递权威和有公信力的信息。同时，适应全球化要求，各国最高审计机关不仅应及时有效地向国内各方提供信息，营造良好发展环境；还应主动加强国际经验交流与知识共享，发出共同声音，谋求共同发展。

    不断改进审计方式，确保提供高质量的审计信息。审计质量是审计信息质量的基础。最高审计机关应当坚持独立审计，不受干扰和利益束缚，提供客观公正的审计信息；坚持依法审计，不断规范审计行为，提供真实准确的审计信息；坚持合规性审计与绩效审计相结合，对重大事项实行动态全程跟踪审计，预警潜在风险，提供及时有效的审计信息；坚持微观查处与宏观揭示相结合，揭露和查处重大违法问题，并对制度完善提出建设性意见，提供高层次的审计信息。近年来，中国审计署对汶川地震抗震救灾和灾后恢复重建、北京奥运会工程建设、全国政府性债务等开展跟踪审计，适时公告审计结果，提出有价值的建设性审计建议，为经济社会发展提供了很多高质量的审计信息。

    创新审计信息技术，构建数字化审计信息传递体系。在现代信息技术发展和管理方式革新的背景下，就是要探索“大数据”环境下的“云计算”、模拟仿真、智能分析等新兴技术的应用和推广，推进审计信息传递数字化；创新审计项目组织方式，缩短信息传递层级，提升传递时效性；扩展审计信息传递载体，将传统与新兴媒体相结合，促进传递广覆盖；加大审计信息的国际交流和分享力度，促进对国家良治等问题共同探讨并发声，实现传递国际化。

    全球发展已步入信息时代，最高审计机关信息的高质高效传递成为未来审计发展及促进国家良治作用发挥的重要因素。中国审计署将致力于发挥世界审计组织主席国的作用，与各成员国共同努力，确保最高国家审计机关信息的高质高效传递，推动实现促进国家良治的共同目标。

COMMUNICATING THE MESSAGE OF AUDIT RESULTS IN AN INNOVATIVE AND EFFECTIVE MANNER
Liu Jiayi Auditor General of the SAI of ChinaChairman 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.