Improving National Audit Governance Capabilities in the Digital Era:Theoretical Framework,Logical Construction and Implementation Path
With the rapid development of digital technology,the real economy and virtual economy have deeply integrated,promoting innovative development of enterprise business models,government governance and service models.National audit,as an important component of the national governance system,achieving full coverage of audit supervision is a new requirement in the new development stage.This article is based on the new requirements and existing theoretical achievements put forward by the 14th Five Year Plan,combined with the development of modern digital technology,explores a theoretical framework for enhancing national audit governance capacity in digital environment.The implementation path includes seven dimensions:a multi-layered coupled target system,opened audit objects and content,a multi-agent collaborative audit organization,intelligent audit model for business audit integration,research-oriented audit under digital auditing methods,cloud audit data support platform under a sharing mechanism,and platform based audit work scenarios.Therefore,in the digital era,we should innovate audit concepts with digital thinking,improve audit processes with digital technology,and innovate audit organizational models with digital audit platforms.
digital agegovernment audit governancetheoretical frameworkdigital intelligence auditing
NETL
NSTL
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