近日，《歐洲審計組織雜誌》（《EUROSAI Magazine》）第20期刊載了中國審計署審計長劉家義作為世界審計組織主席撰寫的主題文章“以創新有效的方式傳遞審計信息”。

    文章指出，面對信息化和全球化浪潮，面對國家治理體系和治理能力現代化的緊迫要求，以創新有效的方式傳遞審計信息，是最高審計機關更好履職、創新發展的重要保障。

    文章強調，最高審計機關要立足於推動完善國家治理，樹立科學的審計信息理念；不斷改進審計方式，確保提供高質量的審計信息；創新審計信息技術，構建數字化審計信息傳遞體系。

    文章的發表，充分彰顯了中國審計署作為世界審計組織主席國，攜手各成員國共同推動實現促進國家良治的美好願景和不懈努力。

以創新有效的方式傳遞審計信息
世界審計組織主席、中國審計署審計長 劉家義

    審計信息是最高審計機關工作成果的集中反映，也是審計發揮作用的重要途徑。國家審計機關根據法律規定，代表納稅人監督公共資金使用、公共權力行使和公職人員履職情況，及時查明情況、揭示問題、提出建議，為國家治理決策提供及時、客觀、可靠的信息，促進國家治理各項政策措施的執行，同時也為強化問責提供了重要依據。當前，面對信息化和全球化浪潮，面對國家治理體系和治理能力現代化的緊迫要求，以創新有效的方式傳遞審計信息，是最高審計機關更好履職、創新發展的重要保障。

    立足於推動完善國家治理，樹立科學的審計信息理念。國家審計是國家治理的基石和保障，國家治理的需求決定了國家審計的産生，國家治理的目標決定了國家審計的方向，國家治理的模式決定了國家審計的制度形態，審計信息必須立足於推動完善國家治理，立足於發揮國家審計獨立性、專業性和經常性的優勢，確保傳遞權威和有公信力的信息。同時，適應全球化要求，各國最高審計機關不僅應及時有效地向國內各方提供信息，營造良好發展環境；還應主動加強國際經驗交流與知識共享，發出共同聲音，謀求共同發展。

    不斷改進審計方式，確保提供高質量的審計信息。審計質量是審計信息質量的基礎。最高審計機關應當堅持獨立審計，不受干擾和利益束縛，提供客觀公正的審計信息；堅持依法審計，不斷規範審計行為，提供真實準確的審計信息；堅持合規性審計與績效審計相結合，對重大事項實行動態全程跟蹤審計，預警潛在風險，提供及時有效的審計信息；堅持微觀查處與宏觀揭示相結合，揭露和查處重大違法問題，並對制度完善提出建設性意見，提供高層次的審計信息。近年來，中國審計署對汶川地震抗震救災和災後恢復重建、北京奧運會工程建設、全國政府性債務等開展跟蹤審計，適時公告審計結果，提出有價值的建設性審計建議，為經濟社會發展提供了很多高質量的審計信息。

    創新審計信息技術，構建數字化審計信息傳遞體系。在現代信息技術發展和管理方式革新的背景下，就是要探索“大數據”環境下的“雲計算”、模擬倣真、智慧分析等新興技術的應用和推廣，推進審計信息傳遞數字化；創新審計項目組織方式，縮短信息傳遞層級，提升傳遞時效性；擴展審計信息傳遞載體，將傳統與新興媒體相結合，促進傳遞廣覆蓋；加大審計信息的國際交流和分享力度，促進對國家良治等問題共同探討併發聲，實現傳遞國際化。

    全球發展已步入信息時代，最高審計機關信息的高質高效傳遞成為未來審計發展及促進國家良治作用發揮的重要因素。中國審計署將致力於發揮世界審計組織主席國的作用，與各成員國共同努力，確保最高國家審計機關信息的高質高效傳遞，推動實現促進國家良治的共同目標。

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.