Abstract: The corruption monitoring effects of national auditing refers to the realization degree of national auditing objectives or performance level of national auditing functions during the corruption monitoring of governmental officials. The investigation results show that the core influencing factors of the corruption monitoring effects by national auditing include independence of auditing, professional competency, announcement system of auditing and accountabilities mechanism of auditing.

Key words: Corruption of Governmental Officials, National Auditing, the Corruption Monitoring Effects, Influencing Factors

摘要： 国家审计腐败监控效果是指在政府官员的腐败监控中,国家审计目标的实现程度,或国家审计功能的发挥水平。调查结果显示,国家审计腐败监控效果的核心影响因素包括审计独立性、专业胜任能力、审计公告制度,以及审计责任追究机制等。

关键词: 政府官员腐败, 国家审计, 腐败监控效果, 影响因素