英国政府内部审计局(GIAA)的实践创新与治理范式研究
Practical Innovations of the UK Government Internal Audit Agency (GIAA) and Study on Governance Paradigms

政府内部审计是公共治理现代化的重要支柱，其核心在于通过独立、专业的监督机制保障公共资金安全与治理效能。英国政府内部审计局(Government Internal Audit Agency, GIAA)自2015年成立以来，通过整合资源、创新方法、强化协作，构建了高效透明的审计体系。本文基于GIAA框架文件、年度报告及公共部门内部审计准则(PSIAS)，系统解析其治理架构、审计方法、技术应用及质量保障机制。研究发现，GIAA通过法定赋权整合审计资源，以风险导向审计提升监督效能，依托数字化转型突破传统审计边界，形成了“制度刚性、风险韧性、技术赋能、协同高效”的治理范式。本文研究GIAA的核心实践，为公共部门审计现代化提供理论与案例参考。
Government internal audit is a crucial pillar of modern public governance, with its core mission being to safeguard public fund security and governance effectiveness through independent and professional oversight mechanisms. Since its establishment in 2015, the UK Government Internal Audit Agency (GIAA) has built an efficient and transparent audit system through resource integration, methodological innovation, and strengthened collaboration. Based on GIAA framework documents, annual reports, and the Public Sector Internal Audit Standards (PSIAS), this paper systematically analyzes its governance structure, audit methodologies, technological applications, and quality assurance mechanisms. The study reveals that GIAA has integrated audit resources through statutory empowerment, enhanced supervisory effectiveness via risk-based auditing, and broken through traditional audit boundaries through digital transformation, forming a governance paradigm characterized by “institutional rigidity, risk resilience, technological enablement, and collaborative efficiency”. By examining GIAA’s core practices, this paper provides theoretical and case references for the modernization of public sector auditing.