International Journal of Frontiers in Sociology, 2022, 4(6); doi: 10.25236/IJFS.2022.040602.
Shulan Xing, Xueting Liu
School of Accounting and Finance, Xi’an Peihua College, Xi’an, Shaanxi, China
Since its establishment, national audit has assumed the role of standardizing the financial and economic order and promoting the integrity and efficiency of the government. National audit has a natural function of corruption control. With the change of economic environment, the complexity of audit business is increasing, and the audit content and scope are also gradually expanding, followed by the continuous improvement and updating of audit methods and technologies, which also leads to the increasingly prominent role of national audit in corruption governance. National Audit and other mechanisms not only have common aspects in promoting corruption governance, but also have unique advantages different from other mechanisms. Therefore, it is necessary to start with the analysis of the current situation and causes of corruption governance by national audit, and use the unique advantages of national audit to build a multi-level national audit anti-corruption path, so as to give better play to the national governance function of national audit.
National Audit, Corruption, Supervision
Shulan Xing, Xueting Liu. Research on the path of national audit in anti-corruption governance. International Journal of Frontiers in Sociology (2022), Vol. 4, Issue 6: 5-8. https://doi.org/10.25236/IJFS.2022.040602.
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