November 2, 2010, Professor Bao Guoming, Secretary-General of China Institute of Internal Auditors, gave a lecture entitled "Performance Audit Theory and Practice" in Room101 of the Graduate Building. Professor Bao, setting United States, Japan, Canada and other countries as examples, explained the causes, meanings as well as economy, efficiency and effectiveness features of the performance audit. Combined with his years of research experience on theory and practice of performance auditing, Professor Bao started from the history of performance audits in China, illustrated the current situation with vivid cases, and pointed out that the characteristic of our performance audit is a "combination" type, not only to consider the benefits, but also to focus on legal compliance. The lecture was well accepted by the audiences.

Speaker Profile:
　　Professor Bao Guoming, adjunct professor of Beijing Institute of Technology, former professor at Nankai University. Served as director of the Administrative Division of National Audit Office. Now vice president and secretary general of IIA-China. Published a number of articles in "Audit Research" and other journals. Undertook several National Audit Office projects. Receives special state allowance.