国家审计是基于加强经济监督的需要而产生的，其基本职能在于监督、评价和鉴证，项目组织模式是审计项目管理的框架和基础。随着经济社会的不断发展，审计的领域不断拓展，审计的内容和形式不断发生变化，审计项目越发呈现出大型化、综合化和长期化趋势，面临审计决策、执行、控制和信息等方面的诸多挑战和困难，驱动审计组织方式不断变革。对大型审计项目组织模式方面的研究，有助于提高审计工作的效率和成果水平，充分发挥国家审计宏观性和建设性作用。本文分析了大型审计项目对现行审计项目组织模式带来的一系列挑战，将管理学、组织学与审计学相结合，参考审计署各单位关于审计组织模式的课题研究结果，探索大型国家审计项目组织模式的发展创新方向。本文尝试以矩阵型审计项目组织模式为基础，增加决策辅助、质量流程管控和专业精兵团队等要素，力求组织结构更具扁平化、弹性化和网络化，进而提出以实现审计目标为中心、以提高审计效率为基准、以应用信息技术为支撑、以加强质量控制为侧重点的审计项目组织设计原则，依托矩阵型的网状组织结构，嵌入多个项目型单元，构建矩阵单元型审计组织模式，叠加垂直和横向层次联系，使审计组织管理更富有弹性和效率。最后，本文选择了社会保障资金审计和土地出让收支审计两个大型审计项目作为典型案例，分析了矩阵型和矩阵单元型组织模式的初步应用效果。审计项目组织模式创新是推进审计事业科学发展的重要保障，矩阵单元型组织结构试图为审计项目组织模式这个“框”，赋予更多、更加灵活的管理要素，具有一定的现实意义。但审计项目组织模式仍受行政管理体制、审计资源整合等方面的现实约束，具有相当的复杂性和困难性，随着实践和理论研究的推进，需要进一步研究和创新。

National audit is due to the need of strengthening economic supervision, and its basic function is monitoring, evaluation and identification. Project organization model is the foundation and framework of audit project management. With the development of social economy, the audit field continues to expand, the content and the form of audit has changed. The audit project increasingly showing a large-scale, comprehensive and long-term trends, challenges and difficulties of audit decision, execution, control and information and other aspects of reform, driven by the audit organization. Study on the organization model of large audit project, help to improve the efficiency and results of audit work, give full play to the role of national audit of macro and constructive role.Through the analysis of the present national audit , the main problems existing in our country's current organizational structure of state audit, the paper analyzes the internal and external changes in the organizational structure of the driving force, to large projects of national audit as the breakthrough point, introduced the large-scale audit projects on a series of challenges to the existing audit mode, as well as the actual operation the plight and innovation practice, the combination of law and auditing organization management, audit results, reference units on the audit organization pattern research, exploring the developing direction of large national audit project organization mode. This paper attempts to matrix audit project organization model as the foundation, increase the decision support, quality process control and professional elite team and other factors, to the audit project organization structure is more flat, flexible and network, and then put forward to realize the audit goal as the center, the core to improve audit efficiency as a benchmark, with the application of information technology support, to strengthen the quality control is the focus of the audit project organization design priciple, Relying matrix unit organizational structure, superimposed vertical and horizontal level contact, embedded in multiple project-based unit structure to construct a matrix organizational model audit unit type, superimposed vertical and horizontal level contact, make the project organization and management more flexible and efficiency audit. Finally, this paper chose the audit of social security funds and land transfer audit two large audit project as a typical case, analysis of the matrix and the matrix unit organization mode of the preliminary application.Innovation project organization mode of auditing is an important guarantee for promoting scientific development of audit, the matrix unit organizational structure to audit project organization mode of the “box”, to give the management of more factors, more flexible, and has a certain practical significance. But the audit project organization model is still subject to constraints of administrative management system, the integration of audit resources and so on, has the complexity and difficulty of considerable, along with the practice and theoretical research progress, needs further research and innovation.