Research On The Path Of Government Auditing Using Internal Audit Resources

National auditing serves national governance.With the further increase in the demand for government auditing by state governance,a series of contradictions and changes in government auditing resources shortage,government audit staff work concept and knowledge structure solidification have aggravated the transformation of government auditing traditional auditing methods..Government audits make full use of internal audit resources to become an inevitable trend in conforming to China's national conditions and promoting auditing to better serve the modernization of national governance systems and governance capabilities.Based on the theory of public fiduciary responsibility,behavior theory and Follett integration management theory,this paper constructs the internal audit resource path of government audit(hereinafter referred to as utilization path),including: obtaining internal audit resources,evaluating internal audit resources,and utilizing internal Audit resources and guidance oversee four nodes of internal audit.The main characteristics of the path are clarified: the use of internal audit resources by government audit is a cyclical behavior;government audits use internal audit resources under the guidance of the theory of situational laws;government audits should respect internal audit in their field in the process of using internal audit work.The status of the power subject;the two as the two in the audit supervision system under the "integration of the unified body" law to achieve collaboration.Then use the utilization path as the logical structure,combined with the professional advice of experts and government audit staff,designed and conducted a questionnaire survey,and obtained a large amount of valid data.Based on the questionnaire data,the description of the specific situation is carried out,and it is found that there are still many shortcomings in each node;then the relationship between the four nodes is further explored,and the key nodes affecting the government auditing utilization of internal audit resources are found,as well as the internal auditing of each node.The impact and adjustment effects of audit resources.It is found that obtaining internal audit resources is a key node to promote government auditing to start using internal audit resources;government auditing has a significant positive correlation with internal auditing supervision and government auditing using internal auditing resources,which is related to the government audit staff in the questionnaire survey.Expectations of large differences,but also reflect the need for government audit staff to guide the supervision of the importance of internal audit work needs to be improved.Finally,combined with Follett's concrete steps and questionnaire conclusions on how to resolve conflicts to achieve effective integration,the paper puts forward suggestions for promoting the implementation of government audits to utilize internal audit resources.The innovation of this paper is to have a new understanding of the role and relationship between government audit and internal audit in the two-tier principal-agent relationship.Combined with Follett's integrated management theory,the government audited the internal audit resource path,and elaborated and explained the characteristics of the path different from other utilization paths,and formed its own viewpoint.And the combination of questionnaire survey and data analysis not only summarizes the actual situation and existing problems of the various nodes of the internal audit resource path used by the government audit,but also obtains new information through further statistical analysis under the premise of ensuring data reliability and validity.The conclusions of the study found differences between the results of data analysis and the general understanding of government audit staff.Finally,the combination of Follett management theory and the previous research conclusions leads to practical suggestions for improvement.