The Third Sino-African Audit Seminar was held in China from November 7th to 16th, 2009. 38 delegates representing 19 French speaking African countries attended the seminar. Among them, 14 were heads of SAIs.
The roles of governmental auditing in promoting good governance, environmental auditing and foreign funds auditing were chosen as the themes of the seminar. Participants exchanged ideas and experiences on these three topics, and held thorough discussions on them. African delegates were deeply impressed by and interested in the keynote speech of China on governmental audit s role as an immune system . They hold that, it is a constructive theory to define auditing as an immune system for the healthy operation of national economy, and it will be meaningful for African SAIs to develop the theory on auditing and to fulfill the functions of auditing over the long run.
In addition to the seminar, participants visited Xi an and Beijing to have field study of audits carried out by Chinese audit institutions.
