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The Selection of KNI in Accountability Audit in China
6th Meeting of the INTOSAI WG on KNI April 2013, Krakow
National Audit Office of People's Republic of China
WhatWhat
WhyWhy
Logical Stream
HowHow
ExampleExample
Duties and obligations that incurred due to their appointment to certain post, and performed during their terms of office in respect of financial revenues, expenditures as well as relevant economic activities of their districts, departments or units.
Definition of Leading Officials’ Accountability
WhatWhat
Mandate Flow
NationalOrgans
State Power
Leading Officials
Allocation and Distribution on Public ResourcesAllocation and Distribution on Public Resources
WhyWhy
Concept in KNI Framework Design
Guilding Principle
Overall plan for national economic and social development
Main national targets
Guilding Principle
Overall plan for national economic and social development
Main national targets Basic Methdology
Strategic mapping
Target converting
Basic Methdology
Strategic mapping
Target converting
HowHow
Strategic Mapping
Break Down Main Target
Strategic economicadjustment
A resource-conservingenvironment-friendlysociety
Targets set in the 12th Five-Year Plan
Improvement in people's
wellbeings
Indicator Selection - Objective
Balanceddevelopment
Balanceddevelopment
Comprehensivedevelopment
Comprehensivedevelopment
Sustainable development
Sustainable development
Indicator Selection - Perspective
Theory of the 18th National Congress of the CPCTheory of the 18th National Congress of the CPC
Hierarchy in KNI Setting
49
Level II
126
Level III
8
Level I
Guiding & representative
Priorities in audit content &limitation in audit scope
Simple & clear, usable & readable measurable & comparable
Level I Indicators (to be con'd)
1
23
3
4
Implementation of national economic policies and other major decisions
Promotion of social and economic development in a specific province or city
Decision-making for major economic issues
Administration of government revenues and expenditures
Level I Indicators
5
63
7
8
Management of state-owned assets and resources
Construction and management of government-invested projects
Management and supervision of departments under one's direct leadership
Compliance to clean performance
Indicator Breaking Down
Implementation of national economic policies
Indicator for overall development of the society and economy
Indicator for implementation of policies to improve people’s livelihood
Indicator for implementation of industrial policy and environmental protection policy
Economic development People’s livelihood Pcological progress
ExampleExample
Development of Appraisal System
Feedback from practice
Changing environment
Revise &Improve
Thank you
Welcome to the 21st INCOSAI in China