The Relationship Between China And The World Audit Organization From The Perspective Of Global Governance

To solve a series of global problem produced by the world development and economicprosperity which is also greatly enhanced by globalizing process itself, the humansociety should work together to improve the quality of the global governance,therefore, we should pay attention to the important role played by the Internationalorganizations which is growingly influence the process of the world globalization.As the second largest International organization following the United Nations,International Organization of Supreme Audit Institutions (INTOSAI) is workingsuccessfully in the interest of external government audit for the benefit of citizenswith reputations of the most extensive and authoritative, permanent, autonomous,independent and non-political professional organization of audit institutions for themembers states of the United Nations or of its specialized agencies and representsthem as a recognized International umbrella organization. The relationship betweenINTOSAI and CNAO is a microcosm of the development of the relationship betweenChina and International organizations worldwide. As the important link to nationalgovernance and global governance in the world, INTOSAI is playing an indispensablerole of global governance and its importance is increasingly prominent in the field ofglobal public sector management. On the premise of the cognition, the developmentof the relationship between China and INTOSAI need to analyzed from theperspective of global governance which is also the main reason for the topic of thispaper.Based on the theory of global governance, the paper firstly analyzes the attitude andapproaches to the process of global governance with China’s participation, and then tobuild the relationship between CNAO and INTOSAI which is also under theperspective of global governance. In the following chapters, the paper verifies therationality of the framework between CHINA and INTOSAI from the perspective ofglobal governance by graphing the historical evolution with its characteristics, and italso illustrates the achievement obtained by CNAO with the interaction of working with INTOSAI and then brings about the suggestions to put forward countermeasuresface by CHINA and INTOSAI.It shows that CNAO should cooperate with INTOSAI under the view of globalgovernance as it will help CNAO to better meet the challenges faced to INTOSAI,and it also is conducive to auditing work in China which plays a role of the immunesystem in the national governance system. Moreover, auditing work in China willactively participate in the field of national governance and global good governancewith the diplomatic strategy of China as CNAO is shaping a health externalenvironment and strong international influence for China.