Through field visits, seminars, interviews, questionnaires and other methods, we carry out an in-depth investigation on the strategies employed by Municipal Audit Bureau, which promotes the reform of the audit organization modes by means of the overall reform model “system + technology” in recent years. Based on the analysis of the current situation, open-system theory and MBO (Management By Object)，we propose some reconstruction strategies for state audit organization modes: firstly, state audit organizations need to reconstitute their structures based on process management techniques; Secondly, they have to set up new rules, regulations and positions which are “audited by law” based on the digital concept; Thirdly, they may innovate their human resource management using total performance management principles; Finally but not the last, they should construct learning organization culture against the background of accountability, performance and integrity mechanisms. We hope that our research will provide theoretical support for the reform of auditing management mechanism.