Mr. Dong Zhiming, chief of the Audit Division of CICETE and Ms. Sun Xiurong attended the training course on strengthening internal control and improving the quality of accounting information held by the Ministry of Finance (MOF) from August 12 to 14, 2003. At the training course, participants reviewed the American Enron and other accounting fraud cases and their negative impact on the economy at the same time thought about and analyzed the difficulties China faces in building the fidelity and trustworthiness in the accounting system.

　　Through the training, auditors have got a better understanding that a set of comprehensive internal auditing system can not only prevent internal fraud, guarantee the fidelity of accounting information, improve accounting quality but can also provide a moral constraint for the practice of accountants. This is also a great help to the auditors of CICETE when conducting internal audit or auditing the multilaterally assisted projects.

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　Audit Divisio