| As a state public authority,the public security organs shoulder the important mission of ensuring people’s livelihood and happiness.However,while exercising public power,it is accompanied by risks and corruption.The people need to entrust a department to supervise the exercise of public power by public security organs.It is precisely in this context that the public security audit is different from the executive body of the government audit.The government audit is exercised by the state auditing authority,and the public security audit cannot use external supervision because of its particularity and confidentiality.It is an internal auditing component that is exercised by the internal audit department of the public security organ.It is an important part of internal audit.The public accountant’s economic responsibility audit,as the mainstream audit type of public security audit,has played an important role in strengthening the supervision and management of public security organs,punishing and preventing corruption.The role of substitution.After the promulgation of the"eight rules" of the central government,the public security organs’ economic responsibility audit rose from the initial "checking and correcting" to the "immune system" of the national governance level.Under the new situation,the general secretary proposed "four promotion".",requires the audit department to promote the high-quality development of the economy,promote comprehensive deepening of reforms,Promoting the operation of power standardization and promoting anti-corruption and honesty as the fundamental follow-up of the new era audit work,it also pushed the public security organs’ economic responsibility audit to a new development opportunity.Therefore,this paper takes the county-level government as the most basic link in China’s power operation system.At the foothold,the public security organs of Hui County,Huizhou City,were selected as examples to carry out economic responsibility audit research of public security organs,with a view to contributing to the promotion of public security organs’ economic responsibility audit work.Based on the newly revised economic responsibility audit laws and regulations,this paper is based on the principal-agent theory,risk management theory and internal controltheory,based on the practical experience of the audit department of the Hui County H County Public Security Bureau,combined with the current domestic economic responsibility audit.The research results are distributed to the auditors of the public security organs of all counties and districts in Huizhou City,and focus on interviewing some auditors and the units under trial.Through the use of literature research methods,questionnaires and interviews,the audit department of Huizhou H County Public Security Bureau In the process of carrying out the economic responsibility audit,the problems are comprehensively elaborated,and the causes of the dilemma are analyzed from internal and external factors.Finally,the construction of the audit team is strengthened,a scientific and reasonable audit evaluation system is constructed,the use of audit results is strengthened,and the audit risk prevention is strengthened.Management and other aspects put forward countermeasures and suggestions. |
