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A Review of Government Auditing Literature

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DOI: 10.25236/eiemss.2022.021


Hongyan Xue

Corresponding Author

Hongyan Xue


It is found that most scholars have studied the relationship between government auditing, internal auditing and social auditing, while some scholars have analyzed and discussed the changes brought by the booming development of big data technology to government auditing in the context of the information age. In order to study the ideas of these scholars and summarize the current research status of domestic and foreign scholars in this field, this paper intends to comb through and read the literature and make some generalizations to discover the importance of synergy between governmental audit, internal audit and social audit, and the important role that big data technology plays in auditing at present.


Government audit, Internal audit, Social audit, Big data audit