兰考之行活动感想

 MAKIDOYI, HAKIM

2021级审计硕士留学生

来自卢旺达审计署

过去，贫困的兰考县不得不忍受三种形式的自然灾害，即风沙、盐碱和内涝。1962年冬天，在灾害肆虐的时候，焦裕禄来到兰考，担任县委书记。他带领当地人向“三害”开战，在大家的非凡努力下，该县创造了自己的奇迹，从此摆脱了贫困。

对于审计专业的学生来说，这次兰考之旅教会我们如何利用相关专业知识、经验为自己国家的发展做出贡献。以下是我此行的收获。

这次考察让我从实际和真实的生活中了解到，如果人们作为一个集体工作，没有什么是不可能的。只要有信心和毅力，就能把看似不可能的事情变成现实。一位名叫焦裕禄的年轻党员干部被全国人民视为伟大的、鼓舞人心的领导人，在他的带领下兰考县成功地摆脱了贫困。

县里的审计局在确保所有政府和人民的努力不被浪费方面发挥了巨大的作用。他们确保所有可用的资金得到有效利用，并通过衡量这些投资对该县的影响来改善人民的生活。各级审计单位已将审计人员的能力发展作为优先事项，投资于技术培养，以简化审计过程并产生有影响力的审计工作。

在审计团队中拥有不同的专家技术人员，从专家的角度来解决问题，这是另一个值得借鉴的地方。根据要进行的审计项目的类型，在一个团队里有会计师、经济学家、工程师、大数据专家、统计学家等。这与我们国家的做法不同，在我国，你会发现团队中大多是会计师。一些国家可能会以资源有限为借口，但我相信我们的国家可以做得更多，以改变这种情况，优先考虑能力建设，以产生有影响力的审计，这要求最高审计机关通过其工作改善公民的生活。

跟踪审计是在审计实践中产生变化的另一个方面。我已经为这个硕士项目学习了近两年，这次实践之旅让我发现了跟踪审计带来的切实影响，发现问题之后得以及时解决，减少了损失和浪费。我们大多数的发展中国家仍然使用传统的审计方式，即事后审计的做法，这种方式对结果的影响不大。在大多数情况下，进行事后审计是于事无补的，因为在已实施的项目中已经出现了缺陷，要扭转这些缺陷常常需要付出高昂代价，或者由于项目已经结束，提出的建议最终没有得到实施。

总的来说，这次考察让我了解到，作为一名审计师，我所扮演的角色不仅仅是为了谋生，而是要为人民的生活带来改变。如果人民有问题，我也是问题的一部分，因此我有义务通过专业、全心全意地工作来找到问题的解决方案，并在可能的情况下为改善我们的社会做出牺牲。没有什么比看到一个社会在你的参与下蓬勃发展更有成就感了。

最后，我想感谢中国政府、中国审计署和南京审计大学组织了这次奇妙的旅行，也感谢兰考县的官员和人民在省内三天的时间里对我们的热情款待和知识分享。

英文原稿：

In the past, the poverty-stricken Lankao County had to endure three forms of natural disasters that is sandstorms, waterlogging and saline-alkali soils. During the winter of 1962, when the disasters were wreaking havoc on peoples’ lives, Jiao Yulu arrived at Lankao County to work as secretary of the county committee as he led the locals in a war against the three disasters. With extraordinary work by everyone, the county created its own miracle and has since then moved away from poverty.

There is no better place for students of accounting and auditing profession than this county to learn and enrich our understanding of how the profession has contributed to this development and learn some life experiences to take with us back home and try to forge away to contributing to our own countries development. Below are my takeaways from the trip.

The trip taught me from a practical and real life experience that if people collectively worked as a group, nothing is impossible. It only takes faith and resilience to turn what seems impossible to a reality. A young man named Jiao Yulu Party Cadre who is regarded and remember by the nation as a great and inspirational leader, made people believe and buy into his ideas of building a better place for everyone.

The Audit office bureaus in the county played and still play a greater role in making sure all government’s and peoples’ efforts do not go to waste. They make sure all the available funds are effectively utilized and the lives of the citizens are improved by measuring the impact these investments made have had in the county.

The Audit office bureaus have prioritized the capacity development of its auditors, investment in technologies to easy the auditing process and produce impactful audits.The audit team set up with diverse skills set to tackle the problems from an expert point of view is another thing to borrow a leaf from, having accountants, economists, engineers, big data experts, statisticians etc. on a team depending on the type of audit project to be undertaken. This is different from my country’s practice where you will find mostly accountants in a team. Some countries might make an excuse of limited resources, but I believe our countries can do a little more to change this, prioritize capacity building in order to produce impactful audits as SAIs are required to improve the lives of citizens through their work.

Real time audit is another aspect that is making a difference in the audit practice. I have been studying for this master’s program for almost 2 years now and real time audit has been talked about as something improving audit. This trip has echoed the impact that real time audit brings to the practice with problems identified getting fixed on time, reducing losses and wasteful spending. Most of our developing nations still use the traditional way of audit, the post audit practices which turn out to be of less impact. Doing a post audit, most of the times makes it irrelevant since the deficiencies have already occurred in the implemented projects and to reverse them becomes even costly or the recommendations made end up not being implemented since the project will have closed.

Overall, this study trip has taught me that as an auditor I have a role to play not just for the sake of earning a living but to make a difference in the lives of the citizens. If the citizens have a problem, am part of that problem and thus I have got an obligation to find solution to the problem by doing my work professionally, whole heartedly and where possible make sacrifices for the betterment of the our society. There is nothing fulfilling like seeing a society flourish when you played a part in it.

Finally, I want to thank the Chinese government, CNAO and NAU for organizing this amazing trip and also thank the officials and people of Lankao County for the warm hospitality and knowledge shared with us throughout the three days spent in the Province.