The rapid growth of China’s digital economy has opened up vast space for developing data fiscal systems. However, the potential risks associated with data fiscal systems have not yet received sufficient attention. This paper elucidates the connotation of data fiscal risks, analyzes their potential risks and contributing factors, and demonstrates the objectives and measures of data fiscal risk management. On this basis, several theoretical issues regarding how national auditing safeguards national fiscal security under the new circumstances are explored. Firstly, the theoretical logic of how national auditing strengthens data fiscal risk management is discussed. Secondly, by focusing on its functions of supervision, defense, evaluation, early warning, and accountability, the action mechanisms through which national auditing enhances data fiscal risk management are analyzed. Thirdly, from the practical pathways of economic responsibility auditing, policy implementation auditing, fiscal revenue and expenditure auditing, government data asset management auditing, and construction project auditing, the implementation approaches for national auditing to strengthen data fiscal risk management are examined.