Follow-up audit in the BRICS SAIs’ focus
On October 21, 2026, the China National Audit Office hosted the BRICS SAIs online experience-sharing seminar on “Follow‑up audit”. Representatives of SAIs Brazil, Egypt, India, Indonesia, Russia, and South Africa also took part in the event.
Ms. Maria Orekhova, Acting Director of the Department for International and Regional Cooperation of the Accounts Chamber, welcomed the participants, highlighting the importance of professional dialogue among the BRICS SAIs and the exchange of practical experience in auditing.
In her presentation, Ms. Tatiana Pavlova, Chief Inspector of the Inspectorate of Quantitative and Qualitative Audit Research of the Department of Research and Methodology, shared the experience of the Accounts Chamber. She outlined approaches to audit automation and examined a practical case study involving the audit of subsidies allocated to organizations. Using the audit of federal budget subsidies to legal entities as an example, the speaker highlighted how the Accounts Chamber is shifting from selective audits to comprehensive automated auditing, with data from various public information systems consolidated into a single machine‑readable dataset. In response to Chinese colleagues’ questions, Tatiana Pavlova noted that this approach is already being extended to other audit areas with similar data structures, such as grants, procurement, and inter-budgetary transfers.
The seminar confirmed BRICS SAIs’ shared interest in developing digital tools for follow-up auditing and in exchanging practical solutions in this area.
