Transportation Audit Office


 

The CNAO’s Transportation Audit Office is the CNAO’s dispatched audit office in the Ministry of Railways (MOR) and Ministry of Communications (MOC). It has the following main responsibilities:

-to exercise supervision through auditing over the authenticity, legality and effectiveness of the government revenues and expenditures of MORMOCState Administration of Civil Aviation(SACA) and their subordinate units in Beijing.

-in line with the audit plan set by CNAO and in view of the general program for auditing central budget implementation and other government revenues and expenditures prepared by the Department of Public Finance Audit, prepare audit implementation programs, organize and conduct audits of the budget implementation of MORMOC and SACA, and draft audit reports, audit opinions and audit decisions; prepare audit implementation programs for the audits of financial revenues and expenditures of the units under MORMOC and SACA, issue audit notices, draft audit reports, audit opinions and audit decisions.

-to take part in special audits and audit investigation organized by the CNAO.

-to supervise and examine the internal control systems of MORMOC and SACA, and their subordinate units and promote their internal auditing work.

-to timely report to the CNAO about irregularities of material importance, new issues and developments discovered through auditing concerning financial affairs and economic management in MORMOC and SACA.

-to fulfill other assignments entrusted by the CNAO

Now the Audit Office has four divisions, namely Division IDivision IIDivision and Division .