在审计部门强调安全防范是一个全新的话题,但的确又是一个值得重视的问题。审计机关是经济监督执法部门,随着审计工作的不断深化和审计力度的不断加强,必然会涉及到被审计单位、被审计人的经济和政治利益,尤其是审计人员参与查办大案要案,与犯罪分子斗智斗勇,一些不安全因素越来越多,审计人员及其家属受到威胁伤害的事情时有发生。因此,增强审计人员的安全防患意识,保护审计人员依法行使职权应纳入各级审计机关领导的重要议事日程。 Emphasis on security in the audit department is a new topic, but it is indeed a problem that deserves attention. The auditing organ is the economic supervision and law enforcement department. As the auditing work continues to deepen and the auditing efforts continue to be strengthened, it will inevitably involve the economic and political interests of the audited entity and the auditee, especially the auditors’ participation in investigating major cases and Criminals wits and wars, some insecure factors more and more, auditors and their families by the threat of things have occurred. Therefore, it is necessary to enhance the auditors ’awareness of safety precaution and to protect auditors’ ability to exercise their functions and powers in accordance with the law and should be included in the important agenda of the auditing organs at all levels.