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.

The seminar is an important platform for fomenting exchange of audit techniques and practices between professionals from the four areas. The edition of this year was dedicated to “performance audit” and “environmental audit”. Through experience sharing and case analysis from different fields the participants reviewed the methodologies and examined the difficulties encountered in conducting performance audits. In the session of environmental audit, participants analysed different approaches and methods for conducting audit projects and exchanged ideas on the development of this type of audit.

CA’s auditors presented communications through which they shared with other participants the accumulated experience of CA in governmental audit. CA’s representatives took the opportunity presented by the seminar to exchange point of views with auditors and scholars from Mainland China, Taiwan and Hong Kong. The participation in the seminar was very valuable for enriching CA’s staff theoretical knowledge and also in practical experience.

On the other hand, a 16-member delegation from the Division of Audit and Inspection from the provincial government of Gyeonggi, Republic of Korea, visited the Commission of Audit in September 19. Neoh Hwai Beng, director of the Audit Bureau, met the delegation and conducted a briefing on the structure, operation and future development of the Commission of Audit. The meeting was cordial and contri-buted to a better knowledge between the two institutions.