Advances in International Finance

Public investment audit is an important means for the state to monitor fixed asset investment activities. Audit institutions should adhere to the concept of "new integration", implement the overall integration of projects, organizational methods and technical methods, optimize the allocation of audit resources, improve the quality and efficiency of auditing, and better play the important role of investment auditing in the supervision system of the party and the state. The purpose of this paper is to expound the importance and necessity of adhering to the "new integration" in public investment auditing, and to demonstrate the specific form of implementing the "new integration" of investment auditing, and to propose the establishment of a guarantee mechanism for planning the "new integration" of investment auditing.

Public investment audit; Co-ordinating the "new integration"; Form; Safeguard mechanisms; A new landscape