Director of Audit joins National Audit Office to attend 25th Congress of International Organization of Supreme Audit Institutions (with photos)

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At the invitation of the National Audit Office of the People's Republic of China (CNAO), the Director of Audit, Professor Nelson Lam, in the company of Senior Auditor Mr Toby Cheung, attended the 25th Congress of the International Organization of Supreme Audit Institutions (INCOSAI) held from October 27 to 31 in Sharm El Sheikh, Egypt. During the trip, Professor Lam briefed the Auditor General of the CNAO, Mr Hou Kai, who led the national delegation, on the recent work of the Audit Commission and shared with other members of the delegation the latest developments of the Commission.

INCOSAI is convened triennially. Its 25th iteration was hosted by the Accountability State Authority of Egypt, with the themes "The Role of Supreme Audit Institutions in Auditing Central Banks and Government Activities during Financial and Economic Crises" and "Using Artificial Intelligence Techniques in Auditing". Participants included chiefs of supreme audit institutions of various regions and representatives of relevant regional bodies and international organisations. During the Congress, the representatives delved into issues such as emerging technologies, finance and economics in the context of auditing. The dialogue covered, among others, experiences in the application of artificial intelligence in the auditing workflow, as well as the role and scope of work of audit institutions amid economic crises.

Professor Lam thanked the country for its support and nurturing, which enabled the Audit Commission staff to take part in INCOSAI as members of the national delegation again and benefit from the exchange of professional knowledge with audit practitioners from across the globe. Professor Lam said that the CNAO, which was still in its founding stage when it joined the International Organization of Supreme Audit Institutions in 1982, has grown into an important member of the global authority. The CNAO's role is set to further develop as Mr Hou was elected during this Congress as Vice-Chair of the Congress for the upcoming term. As part of the nation's audit profession, the Audit Commission is deeply motivated by Mr Hou's election. Professor Lam remarked that the Audit Commission is committed to "better integrating into and serving in the overall national development", as stated in the Recommendations of the Central Committee of the Communist Party of China for Formulating the 15th Five-Year Plan for National Economic and Social Development and will, as always, deliver its best efforts in the local public sector auditing work and make active contributions to national development by leveraging the unique advantages and important functions of Hong Kong, which has the strong support of the motherland and close connection with the world.

Ends/Monday, November 3, 2025
Issued at HKT 17:00

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The 25th Congress of International Organization of Supreme Audit Institutions was held between October 27 and 31 in Egypt. The team of the Hong Kong Audit Commission expressed its gratitude to the National Audit Office of the People's Republic of China for its continued support, which enabled staff of the Commission to be involved in international audit affairs as members of the Chinese delegation again and put into good use the advantages of having the strong support of the motherland and close connection with the world. Photo shows the Auditor General of the National Audit Office of the People's Republic of China, Mr Hou Kai (centre); the Director of Audit, Professor Nelson Lam (right); and Senior Auditor of the Audit Commission Mr Toby Cheung (left).

The 25th Congress of International Organization of Supreme Audit Institutions was held between October 27 and 31 in Egypt. The Auditor General of the National Audit Office of the People's Republic of China, Mr Hou Kai (left), was elected as Vice-Chair of the Congress of the International Organization of Supreme Audit Institutions. The Director of Audit, Professor Nelson Lam (right), is deeply motivated by Mr Hou's election.

The 25th Congress of International Organization of Supreme Audit Institutions was held between October 27 and 31 in Egypt. Photo shows the Auditor General of the National Audit Office of the People's Republic of China, Mr Hou Kai (first left); the Director of Hong Kong, Macao and Taiwan Offices of the National Audit Office,
Mr Jiang Haiying (first right); the Director of Audit of the Hong Kong Audit Commission, Professor Nelson Lam (second left); and the Commissioner of Audit of Macao, Ms Ao Ieong U (second right).

The 25th Congress of International Organization of Supreme Audit Institutions was held between October 27 and 31 in Egypt. Photo shows the Director of Audit, Professor Nelson Lam (right), engaging in exchanges with audit practitioners from around the world and taking the chance to tell good stories of China and Hong Kong.

The 25th Congress of International Organization of Supreme Audit Institutions was held between October 27 and 31 in Egypt. Senior Auditor of the Audit Commission Mr Toby Cheung (left) stated that it was a valuable opportunity for him to attend the Congress as a member of the national delegation. He looks forward to sharing his experience from the trip with his colleagues in the future.