​Rigid Constraints and Value Transformation of Audit Rectification: Research on the Core Mechanism for Breaking the “Last Mile” of Standardized Internal Audit

Rigid Constraints and Value Transformation of Audit Rectification: Research on

the Core Mechanism for Breaking the “Last Mile” of Standardized Internal Audit

Liu Jing¹ Li Wenling¹ Lu Qiuru¹

(1. Guangdong University of Finance & Economics, Guangzhou, Guangdong, 510521)

Abstract: Aiming at the “last-mile” dilemmas including formalistic rectification and value loss prevailing in audit rectification, this study innovatively constructs a two-dimensional integrated mechanism model of “rigid constraint-value transformation” to smooth the core channel for transforming audit outcomes into governance efficiency. On the basis of systematically sorting out theoretical deficiencies and practical pain points, combined with field investigations on audit rectification practices of multiple enterprises and an in-depth case study on a provincial long-distance natural gas pipeline operator, this research concludes that the rigid constraint mechanism strengthens implementation via a three-level guarantee chain consisting of institutional improvement, whole-process strict control and rigid application of final results. The value transformation path is driven from three dimensions: adopting the problem insight method to identify room for management optimization, realizing in-depth integration between rectification and business through hierarchical embedding across operational, managerial and strategic levels, and establishing a four-dimensional quantitative evaluation system to quantify tangible governance benefits. Dynamic integration between rigid constraints and value transformation is realized via institutional coordination, process coordination and technical coordination, which helps audit rectification shift from a passive compliance burden to an active governance driver. The procurement practice of M Natural Gas Company provides concrete cases and empirical evidence for the proposed mechanism, and offers a practical paradigm for preventing systemic risks and improving corporate resilience.

Keywords: Audit Rectification; Rigid Constraint; Value Transformation; Closed-loop Management; Governance Efficiency

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