What are the government auditing models globally

1. Legislative system. In the legislative system, the national audit institutions under the national legislative branch, in accordance with the authority conferred by national law, the financial and economic activities of government agencies at all levels, as well as state-owned enterprises, institutions, financial income and expenditure and related economic activities for audit supervision. For example, at the beginning of the modernization process of the British national audit, the audit supervision was mainly carried out by the Ministry of Finance, and the parliamentary supervision was indirect, which could not really reflect the idea of legislative supervision and the audit efficiency was not high. in the 1860s, with the expansion of Britain's overseas colonies, the accounts to be examined surged, and there was an urgent need for economic supervision of a legislative nature to be popularized to all administrative institutions, including the Ministry of the Navy and the Ministry of War. In this context, the Treasury and Audit Department Act of 1866 provided that government expenditure should be given credit by Parliament and that government accounts should be subject to parliamentary scrutiny. The members of the Accounts Review Committee are all elected by Parliament, and its composition reflects the composition of Parliament, so that audit supervision is completely under the control of Parliament, fully reflecting the spirit of legislative supervision.

With the British National Audit Office of the same system of the U.S. General Accounting Office, the Audit Office of Canada, and so on, they independently exercise audit supervision powers, responsible for the Congress or the Parliament, not subject to the control of the executive branch and interference, its status is higher, more independent.

2, the judicial system. In the judicial system, the national audit institutions are generally independent of the national legislative branch and the national executive branch, with limited judicial power. For example, the Court of Audit in France, in the Middle Ages, the French royal court has been engaged in the financial work of the officials. Because finance is the lifeblood of the country, and the king lacks trust in subordinates, so there are specialized financial orders issued by the appropriator and engaged in bookkeeping and cashier and other business activities of the accountant, the two division of labor is clear, mutual constraints and supervision. King Philippe V issued a decree in 1320, the establishment of the first auditing organization in the history of France - the Court of Audit. With the development of social economy, the need for financial management and the gradual improvement of the various functions of the modern state and judicial institutions, Napoleon in September 1807, through the form of law, the establishment of the Court of Audit, which is the first Court of Audit in the history of France.

The same with France and Italy, Spain, the Court of Audit, etc., they have the functions of audit and economic judgment, higher authority. Compared with the legislative type of state audit, judicial type of state audit more emphasis on the authority of the auditing authority, and in the form of law to strengthen this authority, the auditor enjoys certain judicial powers.

3, independent system. In the independent system, the national audit institutions are generally independent of the national legislative branch, the judicial branch and the executive branch. For example, Japan's Accounting Inspection Agency is neither subordinate to the Diet and the Cabinet, nor subordinate to the court, it is independent of the Cabinet and parallel to the Cabinet of Ministers, its mission is to inspect and supervise the implementation of the national financial and regularly report to the Diet, has a high degree of independence.

4. Administrative system. In the administrative system, the national audit institutions are generally subordinate to the national executive branch, according to the authority conferred by law, the government departments and units of the financial revenue and expenditure activities of the audit supervision, and is responsible to the national executive branch, in order to ensure the normal implementation of the national financial policies, regulations, plans and budgets. For example, the Office of the Auditor General of Pakistan, the General Audit Office of the Kingdom of Saudi Arabia, the Swedish Audit Office and the National Audit Office of China. Summarize the above several kinds of audit mode, then our country should choose which is more suitable for their own national conditions? This requires a comparative analysis of the various audit models, so as to choose the appropriate model.