Abstract: In order to further improve the quality of risk and hidden danger investigation and rectification, prevent and curb coal mine safety accidents, and realize the high level of safety to ensure high-quality development is crucial. By sorting out and analyzing the problems and deficiencies regarding safety audit in coal mines, and integrating the definitions of internal auditing and safety production, the definition of safety audit in coal mines is proposed, which can further improve the quality of discovering problems and hidden dangers, analyzing the deep-rooted causes and proposing suggestions for corrective measures. A set of complete and dynamically updated coal mine safety audit system has been constructed, which consists of two major parts, namely, safety management audit and professional and technical audit, and the professional and technical audit is divided into two aspects, namely, surface mining and underground mining, of which the safety management audit contains 12 specialties, the surface mining professional and technical audit contains 8 specialties, and the underground mining professional and technical audit contains 10 specialties. The system comprehensively covers all systems and links of coal mine safety production. A comprehensive evaluation model of coal mine safety audit is established, each specialty is subdivided into 3 layers of evaluation indexes, and a detailed comprehensive evaluation calculation method and evaluation level division are given. Through the application, from 2021 to 2023, it is found that the ratio of the number of accidents, the number of people killed, and the million-ton mortality rate of the application unit to the national coal mines decreases year by year, with the ratio of the number of accidents accounting for 6.5%, 3.6%, and 2.4% in order, the ratio of the number of deaths accounting for 3.3%, 2.5%, and 2.3%, and the ratio of the million-ton mortality rate accounting for 1/4, 1 /5, 1/6. The results show that carrying out safety audits in coal mines can effectively expose existing problems and hidden dangers, improve the quality of rectification of problems and hidden dangers, and achieve better safety and social benefits. The results of the study can provide a new method for coal mine safety assessment, which is of great significance for improving the level of safety management and ensuring safe production.