Abstract: This article specifically and deeply analyses the cause of formation of internal audit in PSB and tells us what kind of countermeasure we should take to avoid the risks of it.

• 摘 要： 本文针对公安内审风险，由表及里、由浅入深系统地阐明了公安内审风险的特殊性及内审风险要素组成，要素之间的内在联系。