The first meeting of the 20th Central Audit Commission pointed out that the overall pattern of audit rectification has taken initial shape. This important assertion marks a new stage in the construction of China’s audit rectification system. Based on the decisions and deployments of the CPC Central Committee and the State Council on promoting audit rectification work, and combined with audit rectification practice, this paper explores the basic connotation of the overall framework of audit rectification using system theory. It analyzes the formation mechanism of the overall pattern of audit rectification using supply and demand balance theory and institutional evolution theory. It proposes that the overall pattern of audit rectification is an organic system composed of three promotion methods: comprehensive rectification, special rectification, and key supervision. It has system characteristics such as integrity, hierarchy, openness, and stability. The formation of the overall pattern of audit rectification is an inherent need for building a centralized, unified, comprehensive, authoritative, and efficient audit supervision system. It is an organic unity of historical logic, theoretical logic, and value logic. In the new era and new journey, to improve the overall pattern of audit rectification, it is necessary to adhere to and strengthen the centralized and unified leadership of the Party in audit rectification work, establish mutual relationships among participating entities based on the “structure-process” dimension, respond to public concerns about the problems in audit rectification, fulfill the “first half” task of problem disclosure, and formulate operational guidelines for evaluating the effectiveness of audit rectification.