Study On Innovation Of Organization Management Mode In National Audit Project

As an important part of national basic political system, the national audit, as an immune system, plays the prevention, reveal and resisting function in national administration and helps country in achieving sustainable development. Along with the national audit play macro, constructive role, audit project is gradually showing a large, complex trend. Functional organization structure which originally existed in audit project which has been unable to meet the current demand. Data using relatively closed, cross-agency collaboration is more difficult, project management conflict with department management ect, a series of problems seriously restricts the breadth and depth of the audit work. To some extent, it makes the human, material and financial resources of audit project produce the deadweight loss, and brings the negative influence to the audit function. So study on innovation of organization management mode which in national audit project is very critical and important.This paper starts from the core concept of project, project organization and project audit, and use the project management and audit theory for comprehensive analyzing the characteristics of current audit project, traditional model of project organization structure, organization structure model which is more common taken to audit project, and project management method which is applied to the process of auditing organization. This paper through comparing the innovation of organization management mode in national audit project which existed in United States and other foreign audit institutions, expounds the audit project organization management mode existing in our country at present stage, and put forward three principles of innovation of organization management mode in national audit project:realizing the audit objective effectively, mobilizing the audit resources substantially to improve the efficiency of audit, and ensure a good lateral communication and vertical management. On this basis, the paper has been researched and summarized general characteristic of the innovation of organization management mode in national audit project. It raises organization management mode in national audit project must be develop to flattening, flexibility, networking and virtualization. The last, this paper selects linked financial audit project and follow-up audit project, which are the chinese characteristic audit project, to discuss some new organization management mode which have been adopted and the positive effects it produced, in order to provide the reference for organization management mode in national audit project.