The “United Nations Audit Projects” series –
Audit staff undertook foundation training for United Nations audit projects

Following in the footsteps of the three Auditors of the Audit Commission (Audit), who had the privilege to take part in audit projects of the United Nations (UN) as members of the audit delegation of the National Audit Office of the People’s Republic of China (CNAO) last year, three other Auditors – Angel Chow, Karen Wong and Tony Yeung – were also offered the opportunity to contribute to the UN this year by recommendation of the Department.  To equip themselves for the upcoming UN projects, the trio attended the foundation training organised by the United Nations Audit Office under the CNAO from end of March to early April in Beijing.

Set up in 1946, the UN Board of Auditors provides external audit for the UN and its Funds and Programmes with the authorisation of the General Assembly of the UN.  Since 1 July 2020, the Auditor General of the People’s Republic of China has been a member of the Board with a term of six years.  Our current Auditor General, Mr Hou Kai, has been serving as the Chair-in-Office of the Board for 2023 and 2024.    To perfect our nation’s role in UN auditing, the CNAO has been gathering a talent pool for UN audit projects and providing systematic training to the recruited talents.

The six-day intensive programme featured a variety of training activities, including topical seminars, observation of meetings and group discussions, etc., in which trainees learnt the general requirements and basic procedures of UN auditing, studied in detail the Financial Regulations and Rules of the UN, and acquainted themselves with the formats for compiling financial statements and audit reports.   From the programme, trainees gained a good grasp of requirements for different audit projects, which laid a solid foundation for the UN audit work ahead.

The three Auditors of the Department found it a great honour to take part in the UN audit training.  Tony Yeung recalled fondly of the fruitful experience, which enhanced his understanding of the detailed structure of such a colossal international organisation, as well as the division of labour and responsibilities of various audit teams.  From the training, he also learnt more about the work of the audit teams in giving audit recommendations under the UN Charter to ensure the UN’s effective delivery of its missions according to relevant purposes and principles.   Karen Wong expressed her gratitude to the professionals from all over the country for sharing their experiences and giving her a clear picture of the audit landscape in different cities on the Mainland.  Angel Chow recounted how the group discussions gave her a better perspective of the situations and challenges faced by auditors in performing UN audits.  She was especially impressed by the professionalism and earnestness of members of the audit teams, who would always go to great lengths in doing pre-audit preparations.  Our three Auditors were all very eager to take part in the formal field work of the UN assignments.

Prof. Nelson Lam, Director of Audit, congratulated the three colleagues for completing the training.  He advised them to put the coaching from the CNAO into practice and strive for excellence in delivering the UN audit projects in the future.   Furthermore, he encouraged the three of them to contribute to the audit vocation of China and Hong Kong with professionalism, bearing the torch passed on by their predecessors at Audit who were recruited into the project in the previous intake.

Three Auditors of our Department (Karen Wong (left), Tony Yeung (middle) and
Angel Chow (right)) attended the training programme in Beijing.

The six-day programme proved to be a diverse and rich learning experience.
Among the many training activities was an in-depth seminar,
in which participants learnt about the functions and work of the UN Board of Auditors.

For the second year, Audit sent staff to attend UN audit training. Trainees of the previous intake,
Auditors Cindy Cheung (middle) and Louis Lau (first right) had separately completed
their UN audit assignments in New York. It was a happy coincidence that the trainees of the two
intakes met at Beijing. The encouragement from their predecessors injected the three Auditors
with confidence in delivering the UN audit projects ahead.

Amid the tight training schedule, the Auditors made time for a visit to the Beijing Yanqi
Lake International Convention and Exhibition Center during their lunch break.
The three of them took a photo in front of the magnificent building.

Before heading back to Hong Kong from Beijing, the Auditors of our Department
(first left, first right and second right) joined their training mate for a flash tour to the Great Wall.