The goal of improving the local government audit system is vital for the progress of local autonomy. The audit system has issues like inefficiency, lack of independence, and inadequate expertise in personnel. To address these problems, the researchers suggest unifying national and local audits, establishing a legal framework, ensuring independence through independent internal audit mechanisms, enhancing personnel expertise through training and system improvements, and promoting transparency and citizen involvement in audit results. The study looks into these problems and proposes practical steps to make the audit system more effective and democratic.