Enhancement of the Performance Audit Capacity of the China National Audit Office (Financed by the Cooperation

Technical Assistance Report Project Number: 40676 December 2007 People’s Republic of China: Enhancement of the Performance Audit Capacity of the China National Audit Office (Financed by the Cooperation Fund in Support of Managing for Development Results) CURRENCY EQUIVALENTS (as of 30 November 2007) Currency Unit – yuan (CNY) CNY1.00 = $0.136 $1.CNY7.30 ABBREVIATIONS ADB – Asian Development Bank CSPA – case studies of performance audit CNAO – China National Audit Office DFFAA – Department of Foreign Funds Application Audit FYP – five-year plan M&E – monitoring and evaluation MfDR – managing for development results PATP – performance audit theories and best practices PRC – People’s Republic of China TA – technical assistance TECHNICAL ASSISTANCE CLASSIFICATION Targeting Classification – General intervention Sector – Law, economic management, and public policy Subsector – Economic management Themes – Governance; capacity development Subthemes – Financial and economic governance; organizational development NOTE In this report, “$” refers to US dollars. Vice President C. Lawrence Greenwood, Jr., Operations 2 Director General H. S. Rao, East Asia Department (EARD) Dir B. J. Hitchcock, Country Coordination, Regional Cooperation, Governance, Finance and Trade Division, EARD Team leader Y. Qian, Principal Economist (Financial Sector), EARD I. ...