The Commissioner of Audit, Ho Veng On, participated in the 21^st Congress of the International Organization of Supreme Audit Institutions (INCOSAI), held in Beijing, from 22 to 26 October. Over 700 delegates from 160 nations’ supreme audit institutions, 3 associate members and 22 observers took part. Ho Veng On, per invitation, integrated the Chinese delegation for the congress.

Neoh Hwai Beng, director of the Audit Bureau of the Commission of Audit, led a delegation to an audit meeting in which the education sector of Guangzhou, Hong Kong and Macau was examined. Held in August 22, in Shaoguan, the meeting was organized by the Audit Department of Guangdong Province, under the framework of the annual Audit Forum between Guangzhou, Hong Kong and Macau, and the theme for this year’s edition was “Education Audit — perspectives and practices”.

At the invitation of the Organization of Supreme Audit Institutions of the Portuguese Speaking Countries Community (OISC/CPLP), the Commissioner of Audit, Ho Veng On, took part in its third technical seminar, held last week in S.Tomé e Príncipe, whose general theme was “Citizens demand the application of public money be audited by supreme audit institutions”. The Commissioner of Audit and representatives of the eight participating countries presented communications on their respective home situation and exchanged ideas and experience.

China Society of Audit and the Department of Accounts of Chengchi University of Taiwan jointly organized the “Seminar on Audit Theory and Practice on the Two Sides of the Straight and in Hong Kong and Macau — 2013”, which took place in Taiwan. The director of the Audit Bureau, Neoh Hwai Beng, led a delegation of the Commission of Audit to participate in the seminar, which also included the director of the Department of Accounts and Information of the University of Macau, associate professor Yuen Chun Yip.

The Commission of Audit (CA) and the Union of Associations of Professional Accountants (UAPAM) jointly organized the Seminar on Performance Audit and the Operation of Institutions, which took place on the morning of April 19, at the Tourism Activities Centre. The deputy director of China National Audit Office’s Department of Non-profit Government Agencies Audit, Chang Li, the director of the Audit Bureau of CA, Neoh Hwai Beng, the adviser at the Commissioner of Audit Office Lai Iam Moi, the deputy chairman of the board of directors of UAPAM, Vong Hou Piu, and Kanus Yue, an experienced auditor, presented communications on the theme.

Further strengthening the communication with the public departments and following the release of the despacho (rule) of the Commissioner of Audit n.º 2/2012, which laid down the specifications the public departments’ electronic accounting data should observe, the Commission of Audit (CA) conducted in March 13 to 15 workshops and presentation sessions to introduce the basics and features of financial audit as well as a software that has been developed as a tool for the public departments to check the accuracy of their electronic accounting data and whether these data complied with the rules laid down to regulate the yearly presentation of the accounts to CA. 240 representatives from 89 public departments took part in the workshops and explanatory sessions.

In order to strengthen the exchange between accounting professionals, the Audit Bureau (DSA) and the Macau Society of Registered Accountants jointly held a seminar today (14) dedicated to the theme “Brief Comparative Analysis on Operation Audit in Public and Private Sectors”. More than a hundred participants, including accounting professionals from the private sector and staff from the Commission of Audit, analysed the importance of operation audit in the private sector as well as in the public sector, and reviewed the latest developments in auditing.

In order to enhance the competencies and to widen the knowledge of its auditors, the Commission of Audit of Macau (CA), according to its staff training programme, invited experts from China National Audit Office (CNAO) to conduct a series of short courses — “Public Works Audit”, “Environmental Audit” and “Social Security Audit”.

In response to the new demands presented by the “Rules on Structure, Elements and Preparation of the Budget of the Special Administration Region of Macau” and “Rules on Structure, Elements and Preparation of the General Account of the Special Administration Region of Macau” and, at the same time, in preparation for the gradual introduction of information technologies aided audit techniques, the Commissioner of Audit Directive Nr. 2/2012 has been gazetted yesterday (12). The new directive aims to further standardize the yearly accounts delivered by the public departments to the Commission of Audit (CA).

A training course in performance audit is under way whose objective is to consolidate the knowledge and skills of the audit staff of the Commission of Audit of Macau. Two experts from the Supreme Audit Institution of Pakistan, which plays the role of ASOSAI’s training base, have been invited to deliver the course.

Huang Xianyao, member of the Standing Committee and secretary of the Discipline Commission of the Communist Party of China in Guangdong province, lead a 21-member delegation on a courtesy visit to the Commission of Audit on last Friday (12 October) and was met by the Commissioner of Audit Ho Veng On. During the meeting, both exchanged views on a series of subjects in the field of government audit.

Director of Audit Bureau of the Commission of Audit, Neoh Hwai Beng, led a delegation to Xian to participate in the “Seminar on Audit Theory and Practice in Mainland, Taiwan, Hong Kong and Macau 2012”, organized by China Audit Society and held in September 11. Staff of the Commission of Audit (CA) and the head of Macau University’s Department of Accounts and Information Management, associate professor Yuen Chun Yip, formed the delegation.