Abstract:The Belt and Road Strategy is a national strategy and the national audit services in strategy are used to achieve good governance countries along the Belt and Road. This article is based on the theory of strategic management and national audit governance construction according to the “community of destiny” and the concept of The Belt and Road Strategic national synergy audit theoretical analytical framework. From the strategic management process and strategic focus on the content point of view, analysts believe that The Belt and Road Strategic need to protect national audit and supervision, countries along the Belt and Road through collaboration to better serve audit The Belt and Road Strategy. Chinese National Audit Office should play a leading role in The Belt and Road Strategic collaborative audit, coordination and integration audit resources of each country, it has a significant meaning to the realization of The Belt and Road Strategy.