Integrated state audit, as a combination of the financial statements audit, the performance audit, and the information systems audit, offers numerous advantages to state auditors, enabling greater impact without necessarily increasing the number of employees. Integration can help state auditors remain relevant and up to date in fulfilling their dynamic roles as advisors and confidants in a rapidly changing environment, particularly following the COVID-19 pandemic. The strength of integrated auditing is that it shows not only where money is spent, but also how it is spent, which is very important knowledge in the public sector. Citizens of a country, as taxpayers and key stakeholders, want government bodies and state-owned enterprises to spend their money wisely, efficiently, and effectively. This is why public sector auditors exist, and integrated auditing can provide this assurance. Such concern is completely different from that of private sector stakeholders, who are focused on making a profit. The aim of the paper is a theoretical consideration of the integrated state audit, by discussing about its stages, possibilities for implementation and advantages. The main conclusion is that the process of integration, combining the financial statements audit, the performance audit, and the information systems audit into a single audit concept that would be applied in supreme audit institutions to individual audit engagements, can represent a significant challenge for numerous state auditors, yet the overall benefits can be very substantial.