1. The Selection of KNI in Accountability Audit in China 6th Meeting of the INTOSAI WG on KNI April 2013, Krakow National Audit Office of People's Republic of China

2. What Why Logical Stream How Example

3. Duties and obligations that incurred due to their appointment to certain post, and performed during their terms of office in respect of financial revenues, expenditures as well as relevant economic activities of their districts, departments or units. Definition of Leading Officials’ Accountability What

4. Mandate Flow National Organs State Power Leading Officials Allocation and Distribution on Public Resources Why

5. Concept in KNI Framework Design Guilding Principle  Overall plan for national economic and social development  Main national targets Guilding Principle  Overall plan for national economic and social development  Main national targets Basic Methdology  Strategic mapping  Target converting Basic Methdology  Strategic mapping  Target converting How

6. Strategic Mapping Break Down Main Target

7. Strategic economic adjustment A resource- conserving environment- friendly society Targets set in the 12th Five-Year Plan Improvement in people's wellbeings Indicator Selection - Objective

8. Balanced development Comprehensive development S ustainable development Indicator Selection - Perspective Theory of the 18th National Congress of the CPC

9. Hierarchy in KNI Setting 49 Level II 126 Level III 8 Level I Guiding & representative Priorities in audit content & limitation in audit scope Simple & clear, usable & readable measurable & comparable

10. Level I Indicators (to be con'd) 1 2 3 3 4 Implementation of national economic policies and other major decisions Promotion of social and economic development in a specific province or city Decision-making for major economic issues Administration of government revenues and expenditures

11. Level I Indicators 5 6 3 7 8 Management of state-owned assets and resources Construction and management of government-invested projects Management and supervision of departments under one's direct leadership Compliance to clean performance

12. Indicator Breaking Down Implementation of national economic policies Indicator for overall development of the society and economy Indicator for implementation of policies to improve people’s livelihood Indicator for implementation of industrial policy and environmental protection policy Economic development People’s livelihood Pcological progress Example

13. Development of Appraisal System Feedback from practice Changing environment Revise & Improve

14. Thank you Welcome to the 21st INCOSAI in China