Based on the data of rural poverty and national audit from 2010 to 2016 in China, this paper uses the Spatial Dubin Model to identify and discuss the relationship between national audit governance and rural poverty alleviation. The results show that the audit activities of provincial audit institutions will not only reduce the scale of local poor people, but also have significant spillover effects among different provinces. Therefore, auditing institutions should further improve the regional coordination mechanism, actively build a cross-regional cooperation platform and make full use of the spatial spillover effects of national audit in order to realize a dynamic and full coverage of poverty alleviation audit, ensure and improve people’s livelihood in poverty-stricken areas.