A Research On The Governmental Auditing System Flexibility

The requirement of the public for governmental audit is improved, with the change of the recognition for governmental audit, Considering the change of the auditing environment and increase of auditing risk. Shall pay more attention to governmental auditing system flexibility and how to promote the level of governmental auditing system flexibility for fulfilling the requirements of the society, the governmental auditing system must adapt to and deal with the auditing environment. As an synthetic control ability of system, the governmental auditing system flexibility can deal with the variation of auditing environment, optimize resource allocation and make decisions efficiently and effectively. It has a theoretical and practical significance for improving the auditing efficiency, controlling the auditing risk and assuring the auditing quality.This paper explains governmental auditing system and its flexibility based on the theories of flexibility system, governmental auditing behavior and contingency. By analyzing the shared environment, self-sustaining environment and objective environment of governmental auditing system flexibility, this paper advances the concept of governmental auditing system flexibility motivation, and constructs measurement model of governmental auditing system flexibility motivation in order to solve "which power impels the formation and operation of governmental auditing system flexibility", "how to impel" and "how far it can impel", then reveals the formation mechanism and operation mechanism of governmental auditing system flexibility. The paper establishes measurement model of internal auditing system flexibility. Finally, the paper suggests some tactics to improve governmental auditing system flexibility including perfecting mechanism of management and coordinate, improving quality of auditors, cultivating flexible audit culture, then further to meet the strategic object.