Study The Synergy Mechanism Between State Audit And Internalaudit Under The Perspective Of Rule Of Law

The high-quality development of auditing requires improving audit quality and audit efficiency under the requirement of further expansion of audit scope.However,the current existence of limited audit resources and even duplication of audit problems makes the realization of this requirement impossible.Therefore,solving the contradiction between the limited and wasteful audit resources and the large audit workload is a must for the high-quality development of audit work.Under the instruction of General Secretary Xi Jinping that audit work should mobilize internal audit forces and form a synergy of audit supervision,the synergistic construction of state audit and internal audit(this paper discusses the internal audit of units that are the target of audit supervision by auditing authorities,i.e.,state-owned enterprises,state-owned financial institutions,and enterprises and financial institutions in which state-owned capital has a controlling or dominant position by law,not all internal audits)is the audit resources of limited and wasteful and the contradiction of large audit workload is an effective path.Public supervision,people’s sovereignty and national governance provide a solid legal basis for the synergy between state audit and internal audit,and the synergy between state audit and internal audit is feasible according to the nature of audit.However,there are still some problems in the synergy between state audit and internal audit,mainly including the lag of state audit after-the-fact supervision and public system,the weak constraint of internal audit independence,duplication of audit,and the lack of clear audit synergy.These problems arise because of less audit resources,no mandatory audit disclosure system,lower legal status of internal audit,insufficient audit synergy,and lack of legal provisions for audit synergy.Therefore,the right remedy should be prescribed according to the above problems in order to build a synergistic path between national audit and internal audit.The construction of a synergistic path between national audit and internal audit is carried out at three levels.Firstly,the problems of national audit are addressed from the perspective of strengthening the operational leadership of audit institutions and improving the management and leadership mechanism of audit institutions,while the problems of internal audit are addressed from the perspective of enhancing the legal status of internal audit institutions and improving the management and leadership mechanism of internal audit institutions.Secondly,to define the mode of carrying out audit synergy operations from the perspective of clearly stipulating audit synergy by law,building a synergy institution through the internal audit guidance and supervision body and the general auditor system,and defining audit synergy operations through the perspective of audit operations and audit processes.Third,improve the corresponding supporting systems: audit information system,public announcement system,audit staff management system,result sharing system,and accountability system.Through these countermeasures,we will ensure synergy between national audit and internal audit,resolve the contradiction between audit resources and large audit workload,insufficient audit resources and duplication of audits,realise the requirements of full audit coverage and high-quality development of audit work,and further promote the modernisation of the national governance system and governance capacity.