Audit Observation | Yu Dawei: Overseas Audit of Audit Institutions in different countries

In different countries in the world, audit organs are generally established. Is the audit organs of different countries and how to carry out overseas audit?

To answer this question, the relevant information of auditing agencies in different countries should be obtained. In view of the difficulty of collecting materials, the most provincial ways of events are used here, and the existing ready -made information -the "Audit Talking about the National Audit of the Ten Kingdoms" compiled by the International Cooperation Department of the my country Audit Department (the 1st edition of the Chinese Times Economic Press, September 2014, Referred to as "Ten Kingdoms Audit").

The Ten Kingdoms Audit is a unified questionnaire and their respective feedback results issued by the Auditor in 10 countries. One problem in the questionnaire is closely related to the theme of this article. This question is (the original problem): 30. How does the highest audit authority in your country audit state -owned assets, investment and aid abroad? Is the payment and donation to international organizations and how to audit?

Regarding this issue, 10 national audit organs gave answers and introduced their relevant situations. Focusing on the theme of this article, using the answers to this question in 10 countries, we are sorted out below.

Basic situation of overseas audits of 10 countries

According to the answers from the 10 countries' audit organs, first look at the situation of their respective countries to conduct overseas audits.

——An the answer of the US Audit Agency: "According to the requirements of Congress or authorization, the Audit Office implements performance audit on the US government's foreign aid, including the reconstruction investment and infrastructure construction." In addition, several specific audit project audits were listed The website information available for reference is omitted here.

——The all answers from the Canadian Audit Office are: "These aspects will be audited as part of financial and/or performance audit. According to the scope and planning of the audit, some travel costs may be required."

——The answer to the British Audit Office is more detailed: "The British Audit Office conducted audit on government funds, and also included audit of purchasing assets. The audit of the financial statements can supervise the flow of international funds. " Carry out financial audits to confirm whether the financial statements of the International Aid Ministry truly reflect their capital exchanges and whether they use funds in accordance with the goals of parliament. Give relevant projects and audit committees from overseas assistance department. The report content includes suggestions on improving working procedures, as well as the existing repetitive control or internal control. Together, study the method of improving the governance of the department and report to the audit committee of the overseas assistance department. Relevant work progress. The relevant financial audit also includes the British government's fees and donations and payment of all international institutions. The risks in the assistance department are evaluated and conducted performance audit on one or two of them. The performance audits carried out this year include: malaria prevention and control; cash and asset transfer payment for poor people; multilateral assistance designs for overseas assistance department. "" The Audit Department also participated in the audit of public fund management through relevant work, but the relevant expenses were borne by the audit institution or provided by other institutions. The capacity building of the supervision agency. "

——An the answer of the French Audit Court: "For the activities of French public entities overseas, the audit court can rush to the scene for local evaluation. The specific procedures are the same as the audit procedures implemented in France (for example, the embassy or France owned all overseas all overseas "School)." The court also entrusted some international organizations funded by France to audit. For example, 9 international organizations have chosen the court to serve as their external auditors. Although the court officials are judges of the audit court, we are not particularly not particularly special Audit the French assets in these international organizations, but audited all funds of international organizations as external auditors. "

——The answer from the German Federal Audit Institute states: "Especially in the European Union, but also in other international organizations, Germany is one of the largest funds contributors. Therefore, the efficiency and effect of the German government and the federal audit institutions on the management of international organization management funds Continue to pay attention. "" The highest German audit institution is a member of several international organizations and institutional audit committees. "

——The Russian Federal Audit Institute answered a lot about the questions raised, and now pick up the themes related to this article: "Jointly carried out management and control activities with the highest audit institutions abroad: Audit of the business of business ("SK". "RusVietpetro"); National Audit and Administrative Authority of the Palestinian ethnic power institutions -through providing humanitarian financial assistance funds to the Palestinian national power institutions, auditing the target; the Mongolian National Audit Agency —— Audit the company ("MongolrostsvetMet"). "" From 2008 to 2011, the Federal Audit Institute conducted performance audit on Russian Federal Trade Representative Office, which has obtained federal budget funds and federal property. The performance of the basic functions of various offices and the practice of the main goal of the Russian Federation by 2020 by the Russian Federation. "" At present, the Federal Audit Institute is completing the government departments and overseas representatives of all government departments from 2010 to 2011. The audit of the target use of the federal budget fund and the federal property, which reflects the performance of the offices of the basic functions and the practice of the main goal of the Russian Federal Federation's foreign economic policy. " - The Australian Audit Office's answer For: "When our audit focus involves foreign business of specific government agencies, we usually send a audit team for on -site inspections -generally conduct regular performance on Australia's aid for Australia's aid for specific countries. That is to say, these audits are not large in our work plan.

——The answer from the Japanese Audit Institute pointed out: "In principle, the audit institutes must not audit foreign governments or international organizations. However, in view of the implementation of state -owned asset management and budget implementation, the auditors have the right to have assets to the Japanese embassies or consulates or foreign countries. And the Japanese government's use of funds used abroad to implement audits. In addition, for government development assistance projects, the auditors have the right to cooperate with the government government government to conduct on -site investigations on the project as part of the audit work of the Japanese donation agency. During the audit of the aid project, the auditors mainly collected documents from donations from the Ministry of Foreign Affairs and the Japan International Unit to the Japanese International Unit. For the capital contribution and donation of international organizations, the auditors have the right to audit the implementation of state payment and balance settlement. "

——An the answer provided by the Indian Planning Audit Office: "The Indian Master Planning Audit Office will audit the embassy and envoy of the embassy abroad, including the Indian senior commissioner in London. Responsible for auditing the accounts of the Indian Embassy in Washington and its related units. The director of the Central Fiscal Revenue Audit Bureau in New Delhi is responsible for auditing the accounts of the Ministry of Foreign Affairs and its affiliated departments.

——The answers from the South African Audit Office: "These are part of the expenditure cycle of related projects." The bill is sent to all foreign banking systems. "

Sorting out the audit information of 10 countries

Focusing on the theme of this article, using the answers provided by the above 10 countries, on whether the audit organs of different countries and how to carry out overseas audit, etc., are sorted out and summarized as follows:

——What is an overseas audit? What are the scope of overseas audits? With the answering situation of the 10 national audit organs, it is possible to make such an abstract summary: Overseas audit is the audit of the use of national budget funds and state -owned assets abroad, which can be audited by state -owned funds overseas. The scope of overseas audit includes audit on the distribution, use, and management of domestic institutions (except for the United States' answer is not very clear, other countries); Audit of funds (such as the United Kingdom, France, Australia, Japan, India, etc.); audit for the use of national donations and aid national funds (such as Germany, Russia, Japan, etc.); Audit of cooperative companies (such as Russia); entrustment to the audit of international organizations (such as the United Kingdom's audit of the United Nations institutions; France is also not limited to only the funding part of the country, but audited the entire international organization funds).

——Whita of overseas audit mission determines? Only the United States clearly states that the audit of foreign aid for the US government is based on the requirements of Congress or authorized, which means that the audit task is determined by Congress. And other countries have not mentioned the issues that have been determined by overseas audit mission. If you can reason like this, since it is not specifically pointed out, overseas audit tasks in other countries should be determined by the audit authorities by themselves in accordance with the law.

——What business types are there in overseas audits? From the answers to the Answers of the 10th country, it is not necessarily carried out, but at least it is mentioned that there are some such business types of audits: First, financial audit, or audit similar to the budget execution of our country (such as Canada, Britain, Japan, India, India,,, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, and India South Africa, etc.); Second, performance audit (such as the United States, Canada, the United Kingdom, Germany, Australia, etc.); the third is the audit of the implementation of policy goals. audit). Of course, the third business type audit seems to be incorporated into the second type. For other unknown financial audits and performance audits, the overseas audit developed may also be a comprehensive audit of both aspects. ——What is the method of overseas audit? From the relevant information provided in the answer of 10 countries, overseas audit methods are really diverse (of course, non -overseas audits should be almost the same): First, to audit overseas or on -site audits (such as Canada, Britain, France, Australia, Australia , Japan, India, etc.); the second is to extend the audit, that is, through the audit of domestic units, and the use of foreign units and their funds can be extended (such as the United Kingdom, Japan, India, South Africa, etc.); the third is to cooperate with foreign audit institutions to conduct Audit (such as Russia, Japan, etc.); fourth, the trusted audit, that is, accept the entrustment to audit international organizations (such as Britain, France, etc.). The fourth way -trustees audit, in fact, does not belong to overseas audits in the original sense, at least not an overseas audit within the scope of the legal duties of the national audit authority, but the audit entrusted by international organizations (if international organizations set up if set up In a certain country, it may be entrusted to audit the international organizations in the country).

——How to arrange overseas audit cycles, and what is the special of overseas audit procedures? Among the 10 countries answered, there are very few content involving these two specific questions. Let's talk about the issue of overseas audit cycles first. Australia mentioned "regular audits", but others were not clearly mentioned. Whether you need to be audited regularly, in most countries, can be understood as specified according to specific circumstances. But it is certain that it is no different from non -overseas audit. Besides the problem of overseas audit procedures. France clearly mentioned that overseas audit, "Specific procedures are the same as the audit procedures implemented in France." Other countries have not emphasized that overseas audits can be regarded as no substantial differences with domestic audits.

Enlightenment of Overseas Audit of 10 countries

There are different situations in 10 countries, and the practice of overseas audits is naturally different. However, through the above situations and further sorting of information, some inspiration can still be obtained from the practice of overseas audits of 10 countries.

——Adu auditing is a universal legal responsibility of auditing agencies. In 10 countries, although the specific audit objects and the scope of audit are different, the audit authorities to carry out overseas audits are a universal legal duties. As long as national funds, regardless of or abroad, they must be audited by state audit organs. With the increasingly worldwide to the world, state -owned funds and state -owned assets are distributed overseas countries and regions, and the industry industry is becoming wider and wider, and the overall scale is growing. With this compatibility, my country's audit organs should also follow state -owned funds and state -owned assets out of the country, continue to increase overseas audit efforts, and strengthen overseas audit regulations and system construction based on summing up their experience.

——Adrawal tasks, business types, audit methods, audit procedures, etc. should be determined according to the specific situation. On the premise of auditing the foreign countries' funds and state -owned assets in accordance with the law, how to arrange the task of auditing projects, and choose financial audit (or budget execution audit), performance audit, policy measures to track the audit or comprehensive audit, carry out comprehensive audit, and conduct comprehensive audit, and conduct comprehensive audit, and conduct comprehensive audit,, and comprehensive audit, and comprehensive audit, and comprehensive audit, and comprehensive audit, and comprehensive audit, and comprehensive audit, and comprehensive audit, and Special audit or special audit investigation, whether it is regularly or irregularly carried out. On -site audit on -site audits or audit, as well as the entire audit procedures such as audit notifications and auditing reports. Make specific and feasible arrangements.

——The overseas audit subjects can cooperate with relevant national audit authorities to a certain extent. As far as the audit subject is concerned, it is of course a country's audit organs to the country outside the country to audit the state -owned funds in the country. However, if it is foreign aid or a state -owned funding to set up joint venture cooperation companies abroad, when auditing overseas, it may be inconvenient in applicable laws, language, transportation, and funding, and even encounter some obstacles such as law. The cooperation between Russia and Japanese audit organs and foreign audit organs or government governments is a simple and effective solution. Of course, it is not a wishful wish, and it cannot be determined by a certain country. Moreover, the differences in different countries are very different, and it is impossible to expect to use a plan and a package. It is necessary to discuss one by one and be clearly clarified by the regulatory documents recognized by both parties before it can be implemented. Once this consistency is achieved, it should be beneficial to any party in the cooperation.

——The audit for international organizations is a special overseas audit that is commissioned. National audit belongs to a sovereignty of the national audit organs, and even if it is abroad, it is limited to auditing the state -owned funds and state -owned assets of the country. In the answers provided by the United Kingdom and France, the entrustment was reported to be audited for international organizations. We know that the two countries have served as a member of the United Nations Audit Commission, or directly commissioned by the United Nations special agencies to audit the United Nations and its special agencies. my country also has the same situation as a member of the United Nations Audit Commission and audited the United Nations and its special agencies. This audit is only a audit of overseas institutions that has been commissioned to be commissioned. Source: "Audit Observation" magazine 2022 Issue 3

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