Resolution of the CPC Central Committee on major issues concerning comprehensively promoting the rule of law proposed the requirements for the whole coverage of audit supervision . It is inevitable for the State audit to use the internal audit resources in order to improve the auditing efficiency and to make up for the lack of auditing resources. There are some risks in that the integrated use of such resources may take place among different entities and often face the challenge of different economic and institutional environment and cultural background. Therefore, there is a need for the State audit to construct a set of approaches to effectively preventing the risks from using the internal audit resources in an attempt to promote the integration of such resources and improve the coordination between different resources.