Research Of Government Audit Response To Social Public Crisis Warning System From The Perspective Of COSO-ERM

Nowadays, the public crisis has been outbroken frequently all over the world. Social public crisis mainly refers to crisis coming from social conflict and social contradiction, and could be solved by the efforts of people for the prevention and control.In recent years, China suffered successive San Lu "melamine" event, the Wenzhou crash, H7N9 bird flu, Xiamen bus arson and a series of social public crisis. This kind of crisis not only interrupted the normal life, disrupted social order, posed a serious economic losses and casualties, but also hindered the development of society seriously in a quite long time.Under the on strengthening the opinions of the emergency management, the State Council pointed out that the government should carry out to each kind of sudden crisis situation, and strengthen early warning work. In the process of government audit in response to public crisis, government should give full play to the function of the "immune system", set up the early warning of ideas, audit the reach mark, and carry out the crisis warning phase of the audit.This article belongs to soft science project of shaanxi province in 2014 the research of government audit response to public crisis from the perspective of COSO-ERM This paper studies the theory of government audit response to public crisis, and trys to explore the establishment of the social public crisis early warning index system. First of all, in the summary reviewed the government audit and research literature on the basis of public crisis, put forward in this paper, we study the breakthrough with a key, namely the government audit response to social public crisis warning system. Second, the new public management theory, theory of public accountability, "immune system" theory and the COSO-ERM framework provides a theoretical basis for study of this article. Third, establish early warning index system on the basis of the application of analytic hierarchy process (AHP) to evaluate the government's crisis warning. Finally, audit the government crisis management before the crisis early warning stage with the early warning index system, combining on March 30,2014 the aromatics (PX) project in city M. City M gets "general", to prove its exist defects in the crisis early warning work, and puts forward related suggestions. MATLAB software is used to analyze data in this paper.The innovation point of this essay:tentatively establishing government audit response to social public crisis early warning index system; running through the concept of COSO risk management framework in the process of government audit response to social public crisis warning.