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。并结合作者的实际工作经历，详细、深刻地剖析了公安内审风险形成的原因，及相应采取的积极对策、措施，从而规避公安内审风险。其主要目的，希望通过对公安内审风险系统的探讨，改进公安内审工作，提高公安内审工作的效率和质量。 关键词: 固有风险 控制风险 检查风险 规避风险 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. the main purpose of this article is to improve the internal audit work and promote its efficiency and quality in psb through probing into the risk system of internal audit in psb. keyword： existing risk, risk control, risk mornitoring, risk—free