Innovation in the construction and management of audit archives under the research based audit model
研究型审计模式下审计档案建管用的创新

摘要

研究型审计结合研究型审计思维，运用研究型审计方法对特定审计主题进行审计，贯穿审计的全过程。从研究型审计提出到贯彻实施，审计质效不断提升。持续开展研究型审计是推进国家治理体系和治理能力现代化的重要方法。审计档案是指审计机关进行审计（含专项审计调查）活动中直接形成的对国家和社会具有保存价值的各种文字、图表等不同形式的历史记录，主要涉及程序包括审计档案的建立、审计档案的管理、审计档案的运用。基于上述理论，本文以研究型审计为出发点，挖掘研究型审计中审计档案的价值，从审计档案建管用三个方面提出提升审计质效的建议，并提出保障机制。

Abstract

Combining research-oriented auditing with research-oriented auditing thinking, using research-oriented auditing methods to audit specific audit topics throughout the entire audit process. From the proposal of research-based auditing to its implementation, the quality and efficiency of auditing have continuously improved. Continuously conducting research-oriented audits is an important method to promote the modernization of the national governance system and governance capacity. Audit archives refer to various forms of historical records, such as texts, charts, etc., that have preservation value for the country and society directly formed by audit institutions during audit activities (including special audit investigations). The main procedures involved include the establishment, management, and use of audit archives. Based on the above theory, this article takes research-oriented auditing as the starting point, explores the value of audit archives in research-oriented auditing, proposes suggestions to improve audit quality and efficiency from three aspects of audit archive construction and management, and proposes a safeguard mechanism.