Research On Problems And Countermeasures Of Public Security Internal Audit

The public security organs are an important part of the state's political power,and they are specialized agencies of the armed public security administration and criminal justice in the people's democratic dictatorship.Public security internal audit is an independent and objective guarantee and consultation activity carried out by the public security audit department or auditors according to law.Its purpose is to increase the value of public security organs and improve the operational efficiency of public security organs.It evaluates and improves the process of risk management,control and governance of public security organs through systematic and standardized methods to promote the public security organs to strengthen economic management and ensure the realization of public security work objectives.According to the division of audit implementation entities,public security internal audit is an internal audit.Compared with internal audits of enterprises and institutions and other government departments,public security internal audit is basically similar or similar in terms of legal basis,method and format.However,due to the special nature of public security work,public security internal audit has its own characteristics in terms of leadership system,work objectives,specific requirements,system construction,and personnel identity.On the basis of systematical analysis of auditing theories,this paper takes district A branch of the public security bureau of M city,guangdong province as the research object,analyzes the main contents and practices of public security auditing through the analysis of the current situation of internal audit of district A branch of the public security bureau of M city,and summarizes the achievements of public security auditing.This paper discusses the problems of internal auditing system imperfect system,unclear responsibility,lack of independent objectivity,insufficient professional competence,low audit quality,and inadequate application of results.The problem has been raised from various aspects including further improvement.The work system,the scientific and rational setting of working institutions,the construction of a good working environment,the improvement of the overall quality of the team,the improvement of audit methods,the improvement of audit quality,and the strengthening of the use of audit results,etc.,improve the internal audit work of public security.