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