公安现役部队审计风险成因及防范

The formation and precaution of auditing risk of active service public security forces

公安现役部队审计事业近年来取得很大发展,在维护部队的财经纪律、惩治腐败、加强党的廉政建设和提高经费物资的使用效益等方面发挥了重要作用。基于审计风险的客观存在,为推进和完善部队审计事业建设,提高审计人员的风险意识,笔者分析了公安现役部队的审计风险成因并提出了防范措施。

As the auditing of active service public security develops on a large scale in recent years, it is useful to maintain the financial discipline of the army, punish corruption, strengthen construction of a clean government of party and improve the utilization of military materials, funds of goods and it also gives play to positive important function. On the basis of auditing risk, this paper analyzes the formation and precaution of the risk, in order to advance and perfect the army＇ s auditing construction, improve the auditor＇ s sense of risk.