CNAO Public Sector Auditing in Australia


This six month long program was specially developed for the Chinese National Audit Office (CNAO) to provide in-depth knowledge of public auditing in Australia. The program included the following components:

- Lectures and seminars;

- Workshops with practical exercises;

- Site visits to the Government Audit Offices and relevant Government Departments;

- Guest speakers from Government Audit offices and Departments; and

- Team projects, including conducting example audits and preparation of audit reports and  documentation.


The Program objectives were to provide the CNAO with knowledge and practical experience in public sector auditing in Australia, including government accounting policies and practices, budget processes, and government financial and performance auditing. The program aimed to enable the CNAO participants to apply the new policies and practices in further strengthening state audit functions in China.

The participants benefited from best practices and case studies from experts in public finance, budgeting, and financial, compliance and performance auditing. The focus of the program was on implementing the experience learnt from Australian audit processes and practices to improve the management and quality of audits conducted by the CNAO and regional audit institutions.



Letter of Appreciation