Director of Audit led delegation to visit Commission of Audit of Macao

On 7 August 2025 (Thursday), a four-member delegation of the Audit Commission (Audit), including and led by Prof. Nelson Lam, Director of Audit, visited the Commission of Audit of Macao and was received by its officials, including Ao Ieong U, Commissioner of Audit of Macao.  The two parties had an exchange.

During this reciprocal visit, which was made two months after the visit to Audit by its Macao counterparts in June this year, the audit officials had exchanges and sharing on the latest development in public auditing work in the two cities.  For instance, both cities recently saw a revamp of laws that are of high relevance to the local public sector auditing services – Hong Kong’s Audit Ordinance would undergo changes in both its Chinese title and contents, which would take effect within the month, and on the Macao side, auditees had been made more accountable, through legal means, in following up on the Commission’s audit recommendations.  Moreover, the Macao officials introduced the recently published value for money audit report.  On the meeting, Commissioner Ao Ieong remarked that Audit has a history of 180 years and is experienced in value for money audit.  The Commission of Audit of Macao could gain insights from Audit’s practices that were shaped by its immense experience.  In turn, Prof. Lam lauded his Macao counterparts for making effective use of big data technology in audit work, from which Audit could take much inspiration.  The two sides also exchanged views on work related issues such as audit examinations and follow-up workflows.  The occasion indeed promoted mutual learning on good audit practices.

Prof. Lam considered this meeting a continuation of the exchange held between the two commissions earlier in Hong Kong.  In the meeting, the audit departments of the two cities had an in-depth exchange on various issues.  In particular, personnel of both commissions had the honour to be commended by the National Audit Office of the People’s Republic of China (CNAO) for their performance in the audit assignments for the United Nations in recent years.  It was a sound validation of the quality of their work from the country.  Audit departments of the two special administrative regions were privileged to have the support and care from the Motherland and therefore should live up to expectations, said Prof. Lam.  Under “One Country, Two Systems”, the government of the special administrative region is bestowed with a unique position under the Basic Law to enjoy both the strong support from the Motherland and far-reaching connections across the globe.  Leveraging these advantages, Audit would strive to measure up, make continuous progress and give its best efforts in delivering independent, professional and high quality public sector auditing services to the government and public sector organisations.  Linked by deep-rooted bonds, the two commissions of Hong Kong and Macao are close as siblings of the same origin and ancestry, stated Prof. Lam, who added that he looked forward to seeing the personnel of both sides join hands to flex their power on the international scene under the lead of the CNAO and tell the good stories of audit.

Prof. Nelson Lam, Director of Audit, led a delegation to visit the Commission of Audit of Macao.

Prof. Lam thanked Ao Ieong U, Commissioner of Audit of Macao, for her invitation.

Highlighting the common responsibilities in public sector auditing borne by
the two commissions of Hong Kong and Macao, Prof. Lam believed that the exchange visit
would drive the mutual growth of the two commissions and
facilitate the mapping of plans to contribute to the country.

Ao Ieong U, Commissioner of Audit of Macao, was eager to see the two commissions engage in
more collaborations and join efforts in integrating into the overall development of the country.

The two sides had an in-depth exchange on the public sector auditing work in the two cities.

The directorate representatives of Audit learnt about
the latest update of the work of their Macao counterparts.

Yvonne Ho, Assistant Director of Audit, discussed with the Macao officials
on the value for money audit reports recently published by the two commissions.

May Chan, Principal Auditor, looked forward to seeing the personnel of the two commissions
take part in international exchange activities together under the lead of the CNAO
in the later half of the year.

The delegation had a tour around the office of the Commission of Audit of Macao.