Probe - Accounting, Auditing and Taxation

Research on the Coordination Mechanism Between Audit Supervision and Intra-Party Supervision

Xianglong Dai

Wenzhou Medical University

Lingwei Cai

Wenzhou Medical University

DOI: https://doi.org/10.59429/paat.v5i2.1388

Keywords: Audit Supervision; Intra-Party Supervision; Coordination Mechanism

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Abstract

Audit supervision has the overall characteristics of political, statutory, independent, comprehensive and professional, and has unique supervision advantages. This paper studies the coordination between audit supervision behavior and intra-party supervision and other supervision, and explores the construction of supervision at the same frequency in systems, mechanisms, policy orientation, and personnel arrangements between inner-party supervision, supervision and supervision, people's congress supervision and audit supervision, and supervision by different auditing entities. The realization path of the same force effectively achieves multiple restrictions and comprehensive supervision on the use of power, and promotes the modernization of the public power governance system and governance capacity.

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