The Commission of Audit (CA) recently completed the upgrade and enhancement of the Auditor Office, and carried out the acceptance test with the support of the IT Center of China National Audit Office (CNAO) to ensure that the system can be put into operation. Besides, it held “Training Course for System Administrators”, “Training Course for Audit Project Administrators”, “Training Course for Financial Auditors” and “Training Course for non-Financial Auditors” for relevant staff in order to strengthen their ability to execute the actual accounting data and to further innovate and optimize the work procedures, thus actively promoting the construction of electronic governance in government audit work. The upgraded version of Auditor Office will be fully applied to financial audit work next year.
In order to avoid wasting human resources caused by the previous practice of manually checking paper accounts, CA invited the IT Center of CNAO to assist the development of the Auditor Office in 2011 and has put it into operation since 2012. Meanwhile, for in line with the SAR Government policy target of promoting electronic governance, CA simultaneously developed a subsystem “Assistive Tool for Verifying Electronic Data” for government departments to use, assisting departments in pre-checking whether the format is accurate and the files are complete before they submit the electronic data to CA so as to improve the efficiency of the related procedures.
With the promulgation and enforcement of the “Budget Outline Law”, the SAR Government implemented the new public accounting system, and taking into account that the complementary regulations and instructions were totally enacted in the first half of 2019, the Audit Bureau of CA formulated the plan on updating the system in June of the same year in order to meet the development needs, and signed the “Cooperation Memorandum” with IT Center and authorized it to provide technical supervision on the related development work.
In February of this year, when the system development work was going full steam ahead, the pandemic affected the progress of the work. However, since March, the work was proceeded in accordance with the procedures for the system prototype framework provided by the developer. Besides, CA used communication and demonstration function of video conference and adopted the synergistic model in which the development work and the test work were conducted simultaneously in order to increase efficiency. The test work was carried out in three phases: preliminary test, trial operation and acceptance. During these phases, CA continued to put forward the existed problems and optimization suggestions on the new version of the system, and the developer made revisions. Finally, the revision of the system was completed in October, and the financial auditor used the actual accounting data they were responsible for to test whether the import of the “main system” and the “subsystem” as well as testing functions were worked effectively. The IT Center of CNAO also sent representative to assist in the acceptance test of the system to ensure the smooth operation of the system.
CA has striven to improve the implementation of audit informatization and kept pace with the times to ensure that the relevant technologies can properly support the financial audit work, in order to further promote the efficiency and accuracy of the work.
