There have been exchanges between the SAIs of India and China. Chinese Audit Teams have undertaken study tours to India thrice, in 1983,1986 and 1989. Their study covered various aspects of public auditing with special reference to audit of public enterprises, and audit of foreign debt and of foreign assisted projects. In addition, 8 audit officials have participated in the international training programmes on audit of scientific departments, public utilities & social services, transport services and public works & projects conducted by the office of the Comptroller and Auditor General of India during 1989 and 1991 under technical cooperation schemes for the benefit of Asian, African and the Pacific countries. In the initial stages of the development of the Audit Administration in China, one of the senior audit officials from India was deputed to train the officials of the Administration.
At the invitation of the Government and the Auditor General of China, Mr.C.G. Somiah, Comptroller and Auditor of India visited China in September 1990. Mr.Somiah had fruitful discussions with the Chinese Auditor General on matters of mutual interest and extended to him an invitation to visit India. He also called on Premier Li Peng and his talks with the Premier included bilateral cooperation between the Audit Institutions of India and China.
A four-member Chinese Audit Delegation led by Mr.Lu Peijian, Auditor General of the People's Republic of China (PRC), was on a week's official visit to India in January 1992 at the invitation of Mr.C.G. Somiah, Comptroller and Auditor General of India. The delegation held discussions in New Delhi with the Comptroller and Auditor General of India and the senior officers on audit organization and systems aimed at strengthening the mutual exchanges and cooperation. Mr.Lu Peijian addressed the Indian Audit and Accounts Service officers on the audit in China. He called on the Prime Minister, Mr.P.V. Narasimha Rao. The other official engagements of the delegation included a visit to one of the offices and a Regional Training Institute of the Indian Audit and Accounts Department.
In a brief function organised in the office of the Comptroller and Auditor General of India on 15 January 1992 at the conclusion of the visit of the Chinese Audit Delegation, a Memorandum of Understanding was signed by Mr.Somiah and Mr.Lu Peijian. The Memorandum of Understanding initiated by the Chinese aims at reinforcing the exchanges and cooperation in the field of audit between the two countries. It envisages exchange of information and literature on audit, bilateral seminars on audit theory and methodology in selected areas, participation in international training courses on either side and, periodic exchange of visits and study tours by senior audit officials of the two countries

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