新时期公安现役审计发展趋势分析及应对措施

Public Security Auditing Development Trends Analyses and Countermeasures under New Circumstance

本文从公安现役审计当前所面临的新形势和新挑战出发,探索审计工作的新领域。对公安现役审计发展趋势进行了分析预测,认为内部控制、风险管理审计将较快增长,绩效审计将不断深化。在此基础上,从审计客体、审计重点的转变以及审计培训三个方面提出五点应对措施,对实现公安现役审计转型做了初步的理论研讨。

This paper focus on the new situation and new challenge of public security audit faced at present,and researches the new areas and explores the new way of auditing in the new period.It mainly analysises the development trends of public security auditing and predicts that the growth of internal control,risk management audit will be faster,the performance audit will continue to deepen.On this basis,the writer does some initial studying on the public security audit transformation and puts forward five countermeasures from three aspects:the transformation of the audit object,key points and audit training.