Delegation of Commission of Audit of Macao visited Audit Commission

In the afternoon of 16 June 2025 (Monday), a four-member delegation of the Commission of Audit of Macao, led by Ao Ieong U, Commissioner of Audit of Macao, paid a visit to the headquarters of the Audit Commission (Audit) and was received by Prof. Nelson Lam, Director of Audit, and Audit officials.  The two parties had an exchange.

Audit institutions of Hong Kong and Macao have been “old friends”, said Prof. Lam in his welcome address, and have been conducting visits and exchanges with each other since way back in the 90s in the last century.  With the strong support of the Motherland, audit personnel of the sister cities have been blessed with many opportunities to take part in national and overseas audit conferences, in which they have had fruitful exchanges of professional insights.  In recent years, audit officials of both Commissions have been engaged in audit assignments for the United Nations as members of the national audit team.  Together they participated in the pre-assignment training sessions in Beijing and field audit tasks in other countries, and hence have had active and frequent interactions.

During the meeting, Yvonne Ho, Assistant Director of Audit, and May Chan, Principal Auditor, gave the delegation a briefing on the responsibilities, recent work and staff development of Audit.  In turn, the officials from Macao shared on, among others, the work reform of their Commission over recent years and their targets in conducting value for money audits.  The two sides also swapped views on various issues, such as the selection of audit subjects, audit follow-up work, applications of big data and prospective plans for exchange.

Prof. Lam summed up the results of this substantive meeting with a quote from Odes of Wei of the Chinese literary classic Shijing (The Book of Poetry), “Learned gentlemen would hone and perfect themselves just as craftsmen would cut, chisel and polish jade ornaments.”  He remarked that the occasion had enabled a deeper exploration and experience sharing in public sector auditing, which must have brought inspiration for both parties.  He cited a few commonalities of the two Commissions, including the independence they enjoy in conducting their duties under the protection of law, their roles of supervising the use of public money by means of two main types of audit – regularity audit and value for money audit, and also their efforts in promoting the ideals of audit and contributing to the building of a centralised, all-encompassing, authoritative and highly effective audit supervision system.  Both Commissions endeavour to strengthen the self-auditing mindset of government departments and audited bodies, and at the same time, enhance public awareness in public auditing.  Sharing closely aligned missions, the two audit institutions had enjoyed and benefited from a substantial and on-point discussion.  Prof. Lam added that Audit would keep interacting and communicating with audit institutions of different countries and regions, enhance its auditing skills and service quality with innovation, and make the most of its supervisory role through public auditing in striving towards its goal of fulfilling the people’s aspiration for a good and contented life.

Representatives of the two Commissions of Hong Kong and Macao
took a photo in front of the logo wall of the former’s office.

During the visit of the delegation of the Commission of Audit of Macao,
Prof. Nelson Lam, Director of Audit, congratulated Ao Ieong U on her appointment
as the Commissioner of Audit of Macao at the end of last year.

The two parties had an exchange on their latest work and staff development.

Prof. Lam highlighted the close bond between Hong Kong and Macao,
which are both special administrative regions,
and the regular exchanges and interflow of talents between the two cities.

Prof. Nelson Lam, Director of Audit, and Ken Liang, Deputy Director of Audit,
welcomed the delegation from Macao.  They found the exchange pragmatic and in-depth.

Ao Ieong U, Commissioner of Audit of Macao, looked forward to seeing and communicating with
the personnel of the Audit Commission of Hong Kong
in future national and overseas events for the sector.

Yvonne Ho, Assistant Director of Audit, briefed the delegation
on the history and responsibilities of Audit, highlighting Audit’s independence
in conducting its duties under the protection of law.

May Chan, Principal Auditor, gave an update on Audit’s staff activities,
including training and voluntary services.