Research On Internal Audit Risk Control Of Public Security Departments In Gansu Province

Internal audit of public security system,as one of the important ways of internal supervision and control of public security departments in our country,plays an important role in perfecting and standardizing the operation of public security power at all levels,in earnest financial and economic discipline,in promoting the construction of corruption prevention system.It can not be ignored in order to obtain the direct evidence,find the accuracy of problem clues,and teach.Educational warning cadres' timeliness has become an indispensable and important force in the internal supervision of public security organs.Under the circumstances of increasing audit supervision items,more complicated audit contents,more onerous audit tasks and higher audit quality requirements,the public security audit departments are facing more and more uncertainties brought by external environment,auditing subject and auditing object.If they do not control these uncertainties,they will surely put public security audit into the predicament of complex risks and lead to the difficulty of auditing quality.In order to ensure,it is difficult to achieve the role of internal supervision.Therefore,the audit risk faced by the internal audit of public security urgently needs attention.Accurate identification and effective control of internal audit risk are of great importance to the effective development of public security internal audit.This paper studies the risk control of Gansu public security audit,Based on the theory of audit risk and risk management,Starting from the analysis of the basic situation and working process of Gansu Public Security Audit Department,and based on the questionnaire data and interviews,according to the different stages of Gansu Public Security Audit Department's business process,this paper analyses the present situation of Gansu Public Security Audit Department's risk control from four stages ofaudit preparation,audit implementation,audit report and follow-up,and separately from the meaning of internal audit risk management.The existing problems are found in the aspects of insufficient awareness,lack of relevant ability of internal audit risk management and control,insufficient understanding of risk,and imperfect risk control system.The influence of relevant factors on audit risk control is analyzed.The model of risk management is attempted to construct Gansu public security interior from three links:risk identification,risk measurement and evaluation,risk control decision and implementation.Audit risk control process,and to Gansu Public Security Audit Department how to better control audit risk put forward targeted countermeasures and suggestions.