突发公共事件国家审计的审计时机和审计内容——对我国突发公共事件国家审计实践的分析与思考

Audit Timing and Audit Content of National Audit of Public Emergencies--An Analysis and Reflection Based on the Public Emergency Audit Practice of China

突发公共事件国家审计是突发公共事件应对体系的重要组成部分,审计时机和审计内容是决定审计效率效果的重要因素。本文以审计署和地方审计机关发布的突发公共事件审计结果公告为基础,量化分析其中体现的审计时机和审计内容。研究发现:在宏观时机方面,审计署及地方审计机关主要开展应急处置与救援、事后恢复与重建阶段的审计工作,尚未开展预防与应急准备、监测与预警阶段的审计工作;在微观时机方面,无论是应急处置与救援阶段还是事后恢复与重建阶段,审计署和地方审计机关都偏好跟踪审计方式。在审计内容方面,应急处置与救援阶段的审计高度重视财务责任,以财务合规审计为重点;而事后恢复与重建阶段的审计重点关注业务领域,同时兼顾财务领域,且以行为合规审计为重点。

The national audit of public emergencies is an important part of the public emergency response system,and the audit timing and audit content are important factors that determine the effectiveness of audit efficiency.Based on the announce‐ment of the audit results of public emergencies made by the Audit Office and local audit institutions,this paper quantitatively an‐alyzes the audit timing and audit content.In terms of macro timing,the Audit Office and local audit institutions do not carry out audit work in the two stages of prevention and preparation,monitoring and early warning,but begin audit work in the stages of emergency disposal and rescue,post recovery and reconstruction.In terms of micro timing,both the Audit Office and local audit institutions prefer real-time audit methods,whether in the emergency response and rescue stage,or in the post-recovery and re‐construction stage.In terms of audit content,the audit in the emergency disposal and rescue phase attaches great importance to fi‐nancial responsibility,focusing on financial compliance audit,in the post-recovery and reconstruction stage,focusing on the business area,taking into account the financial field,behavior compliance is the focus of attention.