Building Performance Audit Control System: The New Trend of Performance Audit of Western Countries

In order to explore the new trend of performance audit, text analysis is adopted in this paper. By analyzing annual audit reports and related performance audit information on website of western countries national audit office after the year of 2008 systematically, the research found that a set of performance audit control system is being gradually established recent years. It can be conclude that, establishing a processing control system is one of the most prominent features of the development of performance audit in Western countries. Specifically: in content, performance audit expand to the field of risk control, in procedures, standardize various procedures and concrete steps of performance audit, in effective evaluation, achieving the effectiveness of performance audit by emphasizing quality assurance and performance evaluation.