突发公共事件跟踪审计存在的问题及对策探究

Existing Problems and Countermeasures Discussion of Following-Up Auditing in Public Emergency

近年来,世界各国都发生了一些对社会影响重大、造成严重后果的突发公共事件,如当前世界各国正处于新冠肺炎疫情防控的关键时期。通过我国积极开展新冠肺炎疫情防控审计的工作安排不难看出,政府在开展应对突发公共事件工作的过程中高度重视审计监督,但是目前我国审计机关应对突发公共事件的跟踪审计体系尚不完善,在开展突发公共事件跟踪审计工作过程中出现了一些问题。因此立足于新冠肺炎疫情防控审计现状,对突发公共事件跟踪审计中出现的问题进行分析,并提出相应的对策。

In recent years,public emergencies with big social impacts and severe results occured in many countries,even now the world is in a key period to battle against Covid 19.From the fact that China has been positively carried out auditing during corona virus prevention and control,it is not hard to tell that our government pays much attention to auditing supervision in public emergencies.Still,the following-up auditing system is not perfect in front of public emergency events,and there are problems in the process.Based on current auditing progress in Covid-19,this paper makes an analysis on those problems found in following-up auditing and comes forward related suggestions.