Abstract: The collaborative state audit is a new work mode of state audit with the aim of fulfilling the state audit responsibilities. It takes the cooperated audit knowledge as the core, strengthens the coordination of such factors as technology, organization and the audit system, applies the cloud audit techniques, shares the audit resources, and optimizes the audit process. On the basis of an analysis of the organization?principle, the organizational restructuring and?the?drive?of collaborative state audit, this paper points out that the key to realizing collaborative state audit is to establish a seamless platform and eventually to build audit offices into a“seamless organization”. The cloud audit technology can provide the technical support for the realization of the collaborative state audit. The mechanism of collaborative state audit has a three-layer structure: the audit strategy mechanism, the audit running mechanism and the audit guarantee mechanism. The collaborative cloud audit system is composed of four layers: the cloud audit infrastructure layer, the cloud audit resources platform layer, the cloud audit service and application layer, and the cloud audit analysis and presentation layer.

Key words: collaborative government affairs; audit mechanism; collaborative state auditing; cloud auditing