Since the implementation of the new system of “regional establishment and unified administration” in military audits in China, audit institutions at all levels have implemented a series of instructions by President Xi Jinping on strengthening audit work, ensuring the full coverage of audits, strengthening supervision, and taking measures related to the rectification of errors and accountability. Although the overall economic situation of the Chinese Army has improved significantly as a consequence of these measures, problems in its key industry-related areas remain prominent. The Opinions on Strengthening Audit Work of the Army in the New Era, issued in 2019, defined the attributes of military audits in the new era. According to it, institutions conducting military audits should change the traditional concept of the audit to recognize the importance of a “penetrating” audit, identify outstanding problems in traditional military audits, and examine ways to implement a penetrating audit. This requires a thorough investigation of different kinds of problems, extending the “tentacles” of auditing to the use of funds and authority, integrating performance, effectiveness, and accountability into the process of the audit, and promoting fundamental solutions to problems.
刘 寰,潘源鑫.新时代军队实施“穿透式”审计的路径探析[J].国防科技,2021,42(3):121-126；LIU Huan, PAN Yuanxin. Analyzing the implementation of a“penetrating”audit for the military[J]. National Defense Technology,2021,42(3):121-126复制