Corruption, like cancer, is a chronic, deadly and intractable condition in every aspect of social development. Its essence is to use public power to satisfy private demands. It seriously affects the healthy sustainable development of the society and hinders the country's high-speed construction in the new era. National audit is not only the key part of the national political system, but also the cornerstone and important guarantee of the national governance system. As the core problem of national governance, corruption governance. It is of practical and theoretical significance to study the position and function of national audit.
Although China's national audit institutions have made some achievements in the governance of corruption, it is still worth us to find its shortcomings and improve its functions. In order to accurately recognize the national audit governance corruption important function. First of all, it narrate the connotation of corruption governance and national audit, and the three theoretical bases of "fiduciary responsibility theory", "public management theory" and "value chain theory", and clarify the status and function of national audit in corruption governance. In this way, combined with China's national conditions, this paper analyzes the difficulties in the work of national audit in corruption governance, and draws lessons from Hungary's work experience in corruption governance in national audit to further improve the effectiveness of China's national audit in corruption governance.
Key words: national audit; Governance of corruption; National governance; Audit; Fiduciary responsibility theory