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2007 Assessment

China: Integrity Indicators Scorecard

China: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution
Indicators		Score
55	In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?	100
56	Is the supreme audit institution effective?	59
57	Can citizens access reports of the supreme audit institution?	58

Indicator and sub-Indicator Details

In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

55: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

Score:

YES

Comments:

References: National Audit Office of People's Republic of China established by the State Council

Is the supreme audit institution effective?

56a: In law, the supreme audit institution is protected from political interference.

Score:

YES

Comments:

References: Article 91 of the Constitution

56b: In practice, the head of the audit agency is protected from removal without relevant justification.

Score:

100

Comments: The audit office is ruled by local governments and the State Audit Bureau. It is subject to political pressures. However, it is becoming more and more independent within the current legal and political framework.

References: 1): Wu Jixue "The Change of Li Jinghua", Sina Finance, 2006 [ LINK ]

56c: In practice, the audit agency has a professional, full-time staff.

Score:

100

Comments:

References: 1):"Is the Audit Office More Powerful" Phenix Weekly, April 13, 2006 [ LINK ]

2): Wang Xiuming "The Prospects of China's Audit" Shicheng Audit, 2006 [ LINK ]

56d: In practice, audit agency appointments support the independence of the agency.

Score:

100

Comments:

References: 1):"Is the Audit Office More Powerful" Phenix Weekly, April 13, 2006 [ LINK ]

2): Wang Xiuming "The Prospects of China's Audit" Shicheng Audit, 2006 [ LINK ]

56e: In practice, the audit agency receives regular funding.

Score:

100

Comments:

References: 1): Hao Zhiyuan "The Effects of Limited Auditing Funds and Policy Implications" State Audit Bureau, 2005 [ LINK ]

2): "Audit Office Should Be Audited By A Third Party" Beijing News, July 25, 2007, [ LINK ]

56f: In practice, the audit agency makes regular public reports.

Score:

100

Comments:

References: 1): Liu Jingjun "On Perfecting Proclamation System for State Audit Result" Journal of Fujian Institute of Financial Administration, No 3, 2005

2): Li Zhimin and Yu Lihui "A Note on The Change of Auditing Rules" Western Finance and Auditing No 12, 2006

56g: In practice, the government acts on the findings of the audit agency.

Score:

100

Comments:

References: 1): "National People's Congress Must Participate to Make Audit Reports Effective" China News Weekly, July 9, 2007 [ LINK ]

2): Deng Haijian, "To Make Audit Reports Really Accountable" Guangzhou Daily July 23, 2007 [ LINK ]

56h: In practice, the audit agency is able to initiate its own investigations.

Score:

100

Comments:

References: 1): Liu Yingpei "On The Targets of Audit" China Audit Information and Methods, No 1, 2003 [ LINK ]

2): "Audit Bureau Withdrew Auditing China Securities Regulatory Commission" 21st Century Economic Report, Feb.5, 2005,

Can citizens access reports of the supreme audit institution?

57a: In law, citizens can access reports of the audit agency.

Score:

YES

Comments:

References: Chapter 2 of The Decree on Government Information Openness

57b: In practice, citizens can access audit reports within a reasonable time period.

Score:

100

Comments:

References: 1): "Why Is It So Difficult to Access Government Information", Procuratorial Daily, June 12, 2006

2): "Violating the Right to Information by the Excuse of Sensitivity" Xinhua Daily, Nov. 16, 2006

57c: In practice, citizens can access the audit reports at a reasonable cost.

Score:

100

Comments:

References: 1): "Why Is It So Difficult to Access Government Information", Procuratorial Daily, June 12, 2006

2): "Violating the Right to Information by the Excuse of Sensitivity" Xinhua Daily, Nov. 16, 2006