Ms. Hu Zejun has often used the phrase, “Standing higher,” a metaphor that auditors should stand higher to better understand the overall situation and development trends—to get a better grasp of the bigger picture.
SAIs, now performing much more than book checking as the word “audit” implies, are actively contributing to national governance through such initiatives as auditing performance and efforts to attain the Sustainable Development Goals (SDGs). Additionally, the Beijing Declaration, adopted at the XXI International Organization of Supreme Audit Institutions (INTOSAI) Congress, called for SAIs to help enhance national performance, transparency and accountability, and protect citizens’ interests. These efforts, aimed at improving good governance, alongside the INTOSAI consensus to meet expectations of various stakeholders, demands a change in mindset and improved capacity.
Ms. Hu believes capacity building is a central task for all SAIs, one that is key to being able to see the bigger picture, one crucial to achieving long-term goals, and one that should extend well beyond a SAI’s borders – into the regions and the INTOSAI community. This is also true of working together, collaborating and cooperating across all levels with all stakeholders— aspects she deems essential to building a community with a shared future. Legislative support is conducive to improving a SAI’s overall effectiveness, particularly in developing and improving audit laws and regulations that not only comply with national conditions, but also ensure sufficient audit responsibilities and rights.
In the information era, all media types are important to message delivery and government auditing influence. CNAO believes SAIs should develop skills in working with media as effective communication can help avoid misinterpreting audit findings. She champions the idea of shifting the media’s focus to problem-solving rather than problem-reporting to help foster good governance.
The public can shape oversight synergy. Social progress occurs through citizen involvement in public affairs, and SAIs provide an important channel to understanding and monitoring government performance. Establishing a solid system to announce audit results supports safeguarding public rights; guides and mobilizes the public to implement and effective watch over government departments; and drives coninuous governmance improvement.
Ms. Hu further explained that the CNAO attaches great importance to stakeholder collaboration, thus creating a positive external environment. The CNAO extensively solicits opinions and suggestions from relevant government departments and all sectors of society. These opinions and suggestions become important references in developing audit plans. The CNAO has also developed and improved its coordination mechanism with relevant authorities to facilitate transfering identified concerns to appropriate entities.
Creating opportunities to incorporate stakeholders into audit work and fully embracing ideas and mechanisms to build capacity not only generate more effective, efficient and impactful audit reports, they also lead to equally effective, efficient and impactful auditors on the path to see the bigger picture, a path to “stand higher”.
National Audit Office of China (PHAN THU HIỀN dịch)