Abstract: Amid growing resource and environmental challenges, China has increasingly prioritized the protection of natural resources and ecosystems, and continuously advanced the process of environmental governance. As the key component of the protected area system, national parks play a vital role in conserving biodiversity and achieving sustainable development goals. Auditing their fund utilization, policy implementation, and conservation and management activities can enhance resource protection and governance efficiency. To date, the U.S. Government Accountability Office (GAO) has issued more than 170 audit reports on national parks, and accumulates substantial experience in this domain. This article reviews the practical achievements of GAO's national park audits across three dimensions: audit basis, audit content, and the application of audit methods and techniques. Drawing on GAO's mature experience in these areas and considering China's current practices, the study proposes insights for China to strengthen its audit framework, expand audit coverage, prioritize talent development, and enhance information disclosure, thereby better achieving resource protection and promoting sustainable development.