How to effectively integrate discipline inspection supervision and audit supervision in the Party and state supervision system is a difficult problem to be solved in the academic and practical circles at present. The discipline inspection and supervision organs are the specialized organs of intra-party supervision and national supervision, and the work nature of audit organs is mainly reflected in economic supervision, which has the theoretical basis of integration and the practical basis of anti-corruption struggle in the structuralist perspective. Promoting the integration of discipline inspection, supervision and audit supervision is a necessary step to realize the Party’s self-revolution, practice the positioning of political organs, and improve the Party and state supervision system. From the four dimensions of normative basis, organizational structure, case elements and staff, the penetrating model is classified into the basis type, the organization type, the discrete type and the human type. The discipline inspection and supervision circle is divided into discipline supervision type and supervision type that pay attention to supervision content, dispatched supervision type and inspection supervision type that pay attention to space elements, and then focus on the optimization of the “four supervision” and audit supervision through the path, including 4 categories and 11 kinds of programs. The through path depends on the guarantee of factors, which is embodied in the comprehensive through system design, multiple standard basis system and digital through system.