Oficiul național de audit al Republicii Populare Chineze

Abstract

The financial crisis which debuted in July 2007 has affected most economies of the world, being cancelled even the most positive growth predictions. In this carousel of economic decrease and austerity measures is observed that the Republic of China’ s economy has been less affected, occupying from 2010 the second place after the United States in the world economy. Thus, the Republic of China is a factor of interregional economic stability and even international. The typology of economic growth must be based on a dynamic structure and independent of verification such as the China National Audit Office (CNAO) which is part of the executive branch, having the mission to supervise through audit missions the execution of the public budget. The theme researched is distinguished by originality, because a field as important as it is the external public audit is little known through the specialized works. Methodology of the research is to evaluate the resources in this field, using the national and foreign specialized literature. Also were accessed web pages of Supreme Audit Institutions in order to deepen the knowledge spectrum. The work is focused on institutional development, the role, experience and traditions exercised in public external audit field, as well as on the relationship with Parliament, including measures taken pursuant to the recovery audit reports.