National Audit of Public Emergencies: Internal Mechanism and Realization Path

Public emergency refers to the sudden public crisis, mainly including natural disasters, accident disasters, public health events, social security events, etc., has the characteristics of sudden, public, serious and extensive influence, a serious threat to people’s life and health and property safety, causing great damage to the economy and society. Nowadays, human society has entered the “high incidence period” of public emergencies, and countries all over the world attach great importance to the emergency handling of public emergencies. National audit as an important part of the national supervision system, participate in public emergency handling, is a special period of national audit service governance, different national public emergency audit timing, audit content, audit methods and so on each different, also produced different audit effect, lead to national audit in the role of public emergency response system is not the same. The emergency management system of the United States is relatively perfect, and the national audit of public emergencies is conducted early, involving a wide range, with obvious results and mature technical methods. On the basis of organizing and summarizing the relevant literature, combining with the American emergency management system and audit management system, deeply dissecting the audit scope, audit content, audit type, audit results and analyzing the internal mechanism of public emergencies, proposed the realization path of public emergencies, in order to provide reference and reference for the national audit of public emergencies.