风险管理审计在公安现役部队内部审计中的运用

Application of Risk Management Auditing in Internal Auditing of Border Control Force

以风险管理审计的内涵为出发点,从内部、外部两个角度分析了公安现役部队风险管理的主要关注点,指出了当前公安现役部队开展风险管理审计所面临的问题和薄弱环节,并就如何加强公安现役部队风险管理审计工作提出了建议。

Risk management auditing is a concrete embodiment of the idea of the risk oriented auditing in internal auditing.Due to its particularity,the Border Control Force should mainly focus on the risk points in terms of internal and external analysis.We find the current problems and weak links when carrying out the risk management auditing,and put forward the policy suggestions about how to strengthen the risk management auditing of Border Control Force.