| With the corruption problem becoming more and more serious,preventing and eradicating corruption has become the focus of many countries.Audit as an important part of the governance system of corruption,exploring the theoretical support of prevention corruption,revealing the mechanism of prevention corruption,clearing the role of audit eradicating Corruption will improve and enrich the theoretical framework of audit to prevent and control corruption.Based on synergetic theory,this paper explores the theoretical basis of collaborative audit for corruption,devotes to solving the dilemma of audit governing corruption,and examines the effect.It is found that the synergy between audit institutions and relevant departments can improve the performance of corruption governance,that is,the higher degree of synergy between audit institutions and relevant departments,the better effect of corruption governance.But the coordination effect on the performance of corruption governance of judicial organ,discipline inspection and audit organizationis not significant.we believe that the main reason is that although there are laws of the cooperation between audit organs and discipline inspection or supervision organs,but there is a lack of specific process and pattern design of cooperative governance,resulting to a lower degree of collaboration of the relevant departments and auditing organs,so that synergies can not effectively play.Based the role of audit in corruption governance system,the dilemma of audit governing corruption,the advantages and problems of collaboration,this paper tries to establish the mode of cooperation audit governance that is audit oriented and the related departments participate together,with the digital audit platform as the help.This article constructs the detailed cooperative audit process which will facilitate the sharing of resources among the supervising subjects,give full play to the main function of supervision,improve the efficiency and effectiveness of audit governing corruption.The innovation of this paper is to incorporate the mechanism of auditing corruption into the "triangulation triangle theory" and construct a three-dimensional auditing mechanism to prevent and control corruption.And we use empirical data to empirically test the impact of collaborative audit governance on corruption governance performance.On this basis,the process of collaborative auditing is designed based on the inadequacy of collaboration.This article not only provides new ideas and perspectives for auditing against corruption,but also enriches the relevant theory of auditing corruption,providesreference for effective governance of corruption at the current stage and promotes of modernization of the country’s governance. |
