Regional Informatization Development and the Quality of National Audit

National audit occupies an important position in national governance, plays a central role in the rule of law, efficiency, transparency, accountability and integrity. In the context of the digital era, national audit is facing many changes: in terms of the audit mode, the national audit has to deal with diversified, rapid and fluctuating value of information; in terms of the audit methods, the national audit needs to expand from uni-dimensional to multi-dimensional, so that the financial and operational data could be extracted, transformed, and analyzed; in terms of the audit function, the national audit should cover the scope of the work by the aftermath of the whole process, and pay more attention to potential risks; in terms of the audit organizational structure, it is necessary to improve the efficiency of communication, as well as the degree of resource integration. Therefore, it is of practical significance to explore the factors affecting the state audit in the digital era, and then break through the current dilemma of improving the quality of state audit. This paper takes the level of provincial informatization development from 2008 to 2017 as the research object, constructs a regression model, and explores the effect of digital development on the quality of state auditing and the mechanism of its effect. It is found that: (1) the higher the level of regional informatization development, the higher the quality of state audit; (2) the level of regional informatization development positively affects the quality of state audit by improving the independence of state audit.