Research On Public Crisis Management Audit

During the recent years, frequent occurrence of public crisis has caused major damageand loss to social economic stability and people′s life security, which has gained more andmore attention than before. Each government takes active measures to solve public crisis,and to be specific, national audit plays an important role in the management process. In thefirst place, national audit supervises and checks relevant items to find out the illegal andirregular operation in order to reduce or avoid any significant loss or waste. In the secondplace, national audit evaluates the results of audited items and gives suggestions to theaudited units to promote their management, thus to raise crisis management level. As isshown by the facts, the crisis management has been greatly improved with the help ofnational audit. However, the theory about its research is far behind its practice, which willdo no good to the development in the long run and confine the crisis management ability.Meanwhile, the increasing risks hidden and exposed in the emergencies as well as thethreats and loss caused by them, has raised the level of requirements and expectations tonational audit, which objectively demands audit institution to change and change itsstatus-quo. And it is surely an excellent turning point for national audit. Based on the facts,we try to analyze several issues about national audit in the public crisis management, inhopes of offering advice to its practice.There are7parts in the dissertation. The first part is the preface, including researchbackground, research value, and creative points. The second part is the basic theory aboutcrisis management audit, with conception, theoretical basis and the orientation of its role.The third mainly introduces foreign experiences of crisis management audit, and thensummarize its merits in hopes of applying it to our own country′s audit practiceaccording to the real situation. In the fourth part, we retrospect some typical examples ofcrisis management audit in the past, then draw the achievements and insufficiency fromthem. The fifth part establishes a framework of crisis management audit mode——risk-oriented audit, then evaluate its essentiality and feasibility, and separately analyzeaudit goal, audit content, audit procedure, audit method, audit risk and audit announcement.The sixth part gives countermeasures to promote its smooth implementation. The last partis about the conclusion.The creative points are as followed: firstly, conceptualize the crisis management auditand identify the orientation of its function; secondly, introduce the application of GIS inthe audit from foreign countries, and accumulate advantage of backwardness; thirdly, put forward a new idea about crisis management audit mode, and divide audit risk into severalparts according to the audit process in the crisis management audit as to give morereference to the risk identification, evaluation and response.