Preventive Audit Research To Public Crisis Caused By Natural Factors—Based On COSO-ERM Point

Based on the point view of COSO-ERM's risk management, this paper researches on how the government audit deals with the public crisis caused by natural factors. Fristly, this paper sorts out the relerant literatures at home and abroad and explains the theoretical basis of how government audit plays a role in the response to public crisis from the perspective of immune system theory, new public management theory and COSO-ERM. Then, based on the summary of the status of government crisis management and public crisis audit, this paper, viewed from the theoretical and practical point and inspired by the preventive audit strategies already put into effect abroad, explains the feasibility and necessity of strengthening the governmental audit awareness of preventing and controlling the public crisis caused by natural factors. Finally, in order to guide audit practice in a better way and provide a series of feasible strategies on public crisis preventive audit, this paper, refering to the construction situation and performance auditing practice of the current crisis management system in China and combining COSO-ERM crisis management frame, build a preventive audit indicator system of the public crisis caused by risk-based natural factors. The system consists of three criterion function, nine index level and twenty-seven zone index, and the weight of each index is determined by the method of fuzzy analytical hierarchy process.