Construction of Digital Audit Supervision Mechanism from the Perspective of Soft Corruption Governance

Jie Lyu; Yuting Wang

doi:10.54691/1nh0p181

Authors

Jie Lyu School of Law, Nanjing Audit University, Nanjing 211815, China
Yuting Wang School of Law, Nanjing Audit University, Nanjing 211815, China

DOI:

https://doi.org/10.54691/1nh0p181

Keywords:

Corruption Governance; National Audit Supervision; Digital Audit; Audit Rule of Law.

Abstract

Currently, the form of power corruption is evolving from overt economic corruption to implicit "soft corruption". Traditional fiscal and financial compliance-oriented audit supervision faces challenges such as unclear targets, difficult evidence preservation, and lack of standards. In the digital age, the entire process of public power operation can form traceable and computable supervision objects within information systems, providing opportunities for the governance of "soft corruption". This paper aims to establish a digital audit supervision mechanism. At the same time, standardize data collection and usage rules, safeguard data subjects' remedies rights, and guarantee the legal validity of audit results.

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References

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