Below The Provincial Audit Institutions Financial And Unified Management Mode

The Government Audit Office(hereinafter "GAO")represents the nation by independently conducting audits on various bodies that fall within its purview.In accordance with all relevant laws and regulations,the GAO conducts audits that may include detailed reviews of accounting materials such as,but not limited to,assets,liabilities,revenues,expenses,and associated financial information.The GAO performs an essential role in supervising the implementation of economic activities.It conducts standard,objective,fact-based audits to identify problems,promote economic development,overcome corruption,and advance the public interest.The audit organization is the operating mechanism of the government audit,and it also establishes structures and systems on internal structural,legal status,subordinate relations,and general rights and responsibilities and etc.The audit organization should not be viewed in isolation,but rather within its historical context.It was effective in the early 1980's,when it was established,because it matched the social conditions of the time.However,modern challenges have rendered the audit system ineffective.Thus,reform is necessary.This article examines the effectiveness of local government audit organizations and discovered a number of operating defects.Using theory and case studies,we identified instances of compromised independence,ineffective investigations into illegal activity,superficial audits,etc.that undermine the effectiveness of local government audit systems.To solve these problems,we recommend local government audit offices should centralize management of human,financial,and material resources in addition to initiating internal structural reform,improving personnel management,and updating expense accounting.This article makes recommendations to the human,financial,and material resources individuals working within the local government audit offices.