Taking the first national lottery fund audit in China as an example, this paper conducts a case study on the foundation and guarantee of national audit in national governance from such four aspects as audit objectives, audit implementation, audit announcement and rectification accountability. In order to make the lottery fund audit serve the state governance under the new norm more effectively, we recommend to incorporate lottery fund audit into the regular audit, coordinate the central and local audit resources, incorporate social organizations into the audit scope, sound lottery fund performance audit.