From the perspective of the overall work of the party and the state in the new era,he elaborated on the important role of audit work.In recent years,the public security audit department of Y City has fully exerted the "immune system "function of audit,making internal audit play an extremely important role in the internal control of public security organs.In view of the current status of research at home and abroad,there is less research data on the internal audit work of public security organs or similar institutions abroad.Therefore,it is very important to conduct research by combining theory with practice.In the process of writing the full text,through the reading of the literature and theoretical research,the concept of audit,internal audit,and public security internal audit is dealt with.At the same time,three of the more operational research methods are selected to show better.The research methods are as follows:(1)Literature analysis method.(2)Theory proofs method.(3)Case analysis method.In the course of the research,the actual situation of the internal audit development of the Public Security Bureau of Y City was taken as the starting point,and a comprehensive analysis of its system construction,organizational structure,audit work types,and actual work development was performed,which provided a good example background and data support for the following key issues.At present,the internal audit work of public security organs has shown a good momentum of development,but under the new situation and new requirements,there are still existing audit work in public security organs such as:shortage of internal auditors,weakened professionalism of auditors,inadequate establishment of audit systems,and inadequate audit institutions.Problems such as soundness and lack of "source power" of auditors include the weakening of the independence of public security internal audit,less divergent audit ideas,weaker audit innovation awareness,and failure to effectively strengthen the use of audit results.According to the problems and causes of its internal audit,it has selected and selected excellent domestic and international internal audit cases for reference,including Nanjing’s excellent practices in auditing projects,and Ningbo and Jining’s institutionalization requirements for standardizing internal audit,and He has provided important experience in serving the grass-roots level and the development history of the US Police Inspector General System and the Australian Police Performance Audit.In view of the above key and difficult issues,the paper proposes innovatively:the transformation and development is the only way for today’s public security internal audit work,from a simple horizontal supervision to a routine audit to improve performance and prevent corruption,and further extend internal control,risk,performance,etc.Multi-field tentacles.Drawing on the good practices of foreign police,establish a public security audit internal system with Chinese characteristics,and deepen the public security internal audit supervision system by establishing relevant rules and regulations,improve public security internal audit standing,and build an authoritative and independent public security audit team as the fundamental To give full play to the active role of audit institutions. |