关键词: 协同, 新时代, 国家审计, 大数据审计, 审计创新

Abstract: In the new era, information technology has triggered off the development of group technology, and big data have subversively changed the social economic form. The concept and thinking, organization and management, technology and methods of the traditional auditing no longer fully satisfy the essential requirements of the national audit effectively serving the state governance. Collaborative innovation will gradually become the development trend of the national audit reform practice characterized by big data. Collective intelligence, cross-domain collaboration and shared creation will provide a source of power for institutional innovation of the national audit in the new era. This paper firstly studies the knowledge collaboration of the national audit innovation based on the needs of the era, the influencing factors and the implementation paths. Secondly, it explores the platform collaboration of the national audit innovation through the means of frame fusion, technical cooperation and maturity evolution. Thirdly, it analyzes the management collaboration of the national audit innovation from the aspects of mode selection, mechanism construction and process operation,aiming to provide theoretical support for the innovation and the development of the national audit practice in the new era.

Key words: Collaboration, The New Era, National Audit, Big Data Audit, Audit Innovation