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The rectification of audit is the “second half” of audit supervision in state-owned enterprises, the “last kilometer” to realize achievement transformation of audit as well as key link of maintaining the safety of state-owned assets and promoting high quality development of state-owned enterprises. In the paper, the prominent problems of ideological understanding, implementing responsibilities, mechanism construction, supervision collaboration and audit team construction in rectification of audit are analyzed by taking the requirements of closed-loop management system of auditing administration as guidance, combining with the regulations of Rectification and Implementation Measures for Problems Identified in Audit issued by the Audit Office of Inner Mongolia Autonomous Region, basing on the characteristics of large asset scale, multi-level supervision, long business chains and great social responsibilities of state-owned enterprises as well as focusing on their actual situations. Moreover, the optimization strategies are proposed from such five dimensions as implementing responsibilities, perfecting regimes, enabling technologies, establishing collaborative mechanisms and audit team construction, which could provide references for state-owned enterprises to achieve the goal of “rectifying one problem, perfecting one regime and governing one field”.

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审计整改是国有企业审计监督的“下半篇文章”，是打通审计成果转化的“最后一公里”、维护国有资产安全、推动国有企业高质量发展的关键环节。文章以国家审计署闭环管理体系要求为指引，结合内蒙古自治区审计厅《审计查出问题整改实施办法》规定，立足国有企业资产规模大、监管层级多、业务链条长、社会责任重的特点，聚焦国有企业实际，剖析当前审计整改在思想认识、责任落实、机制建设、监督协同、审计队伍建设等方面的突出问题，从压实责任、完善制度、技术赋能、构建协同机制、审计队伍建设五个维度提出优化策略，为国有企业实现“整改一个问题、完善一项制度、治理一个领域”目标提供参考。

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赵明贺（1990-），女，内蒙古赤峰市人，高级会计师，现从事纪检监察工作。

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赵明贺（1990-），女，内蒙古赤峰市人，高级会计师，现从事纪检监察工作。

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