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Director of Audit served as a guest speaker
at the conference held by the Institute of Internal Auditors


On 16 October 2023, Professor Nelson Lam, Director of Audit, served as a guest speaker at the conference themed “AI in IA – Agility & Innovation in Internal Audit” at the invitation of the Institute of Internal Auditors Hong Kong where he delivered a speech on public sector auditing.

The Director of Audit mentioned in his speech that since the appointment of its first director in 1844, the Audit Commission has been established for almost 180 years.  Over the years, the relevant ordinance and auditing standards have been constantly optimised.  In 1997, the milestone year in which Hong Kong reunited with our Motherland, the Commission’s key functions and power to work independently were further underpinned by the Basic Law.  Such strong legal support has driven us to make continued progress and stay ahead in the public sector auditing field.  Through innovation and the provision of quality and professional auditing services, we are committed to help the Government and public organisations enhance their performance and accountability.

Looking ahead, with auditing personnel from the Mainland taking up leading roles in international audit organisations, China is undeniably the flag-bearer of the global world of public sector auditing.  In concluding his speech, the Director of Audit shared his views on the future development of public sector auditing in Hong Kong.  It is his hope that the public sector auditing industry in Hong Kong will enjoy a bright future, as long as it follows in the footsteps of the Mainland, learns from our counterparts in the country, and keeps making headway on the path of agility and innovation.



With his speech at the conference, Professor Nelson Lam, Director of Audit, walked the audience
through the “Past, Present and Future” of the Audit Commission and introduced the department’s
missions and functions. Professor Lam’s took it to heart to tell the good stories of audit.



The Director of Audit (second from the right) and members of the Board of Governors of
the Institute of Internal Auditors Hong Kong shared a photo.