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”.

rectification of audit  /  closed-loop management  /  state-owned enterprises  /  national property supervision  /  governance efficiency