Research On The Realization Path And Mechanism Of "Full Coverage" Of The Audit

Achieving "full coverage" of the audit in public funds, state-owned assets,state-owned resources and the fulfillment of leading cadres' economic responsibility,which is the strategic objective and important task of China's auditing work in the new period. In the background of national governance system and governance capacity' modernization as well as Internet plus audit, how to integrate the audit resources, innovate the organization form of audit and establish and perfect the realization path and operating mechanism adapting to "full coverage" of audit, which is of great theoretical value and practical significance to study the subject.This paper adopts literature research method, normative research method, case study method and so on. Research has shown that: from the perspective of government audit, internal audit and social audit, the implementation of "full coverage" of the audit in China is faced with the dilemma of audit strength lack and professional talents shortage, scattering and less audit resources, scattering and small audit organization at present. Reasons for its formation are analyzed, one is existence of solid organizational boundary barriers between and within the government audit,internal audit and social audit organization, the other one is existence of solid audit resources barriers between and within these three types of audit organization. To break the dilemma, it is necessary to get rid of the barriers of organizational boundary and audit resources, eventually achieving the optimal allocation of audit resources.Using boundaryless organization theory, resources sharing theory and operating mechanism theory to study how to achieve "full coverage" of the audit, we found that the realization path of "full coverage" of the audit is audit organization boundary breakthrough, meaning the organic combination and interconnection between and within the government audit, internal audit and social audit organization; The realization mechanism of "full coverage" of the audit is resources sharing, meaning the sharing of audit talents, audit resources and audit results in the background of cloud audit, moving towards audit collaboration and audit competition. In this way,it is helpful to create an all-round, wide-ranging, multi-dimensional and three-dimensional new auditing supervision system, causing full coverage of auditingsupervision to land on feet truly, effectively playing the role of audit work in improving national governance, eventually promoting the sustainable and healthy development of national economy and society.