Research on the Audit of Public Emergencies

Ao Jia

Abstract


Major public emergencies seriously threaten the safety of people's lives and property, and also bring great challenges to our government's ability of emergency management. In public emergencies, the distribution and use of financial funds and donated money and goods have attracted much attention. The state audit plays an important supervisory role in this process. Based on the new crown pneumonia epidemic prevention and control special audit, for example, first of all, the author analyses the necessity of public emergency audit, sum up experience, and the improving Suggestions for the new crown pneumonia outbreak of audit work, including making public emergency audit plan, audit team construction of public emergency, build appropriate audit evaluation system and strengthen the public emergency audit quality control.


Keywords


National Audit; A Public Emergency; The Outbreak of COVID-19

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References


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DOI: https://doi.org/10.18686/aat.v4i2.1536

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