From The Perspective Of The Immune System To The Reconstruction Of Internal Audit Function And The Approaches

As the Wall Street financial crisis, global financial suffered a heavy blow. Turmoil in financial markets, triggering a crisis in many ways and resulting a domino effect.China's financial industry also was hit, then caused the frequent crisis to many economic entities. Enterprises in the financial crisis, the business risks are increasing. Enhancing risk prediction and identification, becomes a critical mission of enterprise investment management, which will strengthen the internal audit work. By strengthening the internal audit work can enable enterprises to risk identification based on the internal audit function, to prejudge the crisis before the onset of the crisis. The enterprise's internal audit is an important means of internal control, which in large part to deciding the direction of development, the understanding of their own, making the internal audit can clearly reflect the company's internal situation. Meanwhile, the master of economic laws, can largely reflects the business problems, enable enterprises to avoid the financial crisis maximize, reduce business risks in the operation of investment, reduce market risk factor. But now, the internal audit has not been a corresponding emphasis on enterprises, the internal audit function is still confined to review and fix the post. Therefore, it is imminent to promote the direction of transformation and development from internal audit to the "risk control". Auditor General Liu Jiayi introduced the theory of "immune system" to the field of audit,pointing out the direction for the development and construction of internal audit. He proposed national audit is "immune system" to run the national economic, which has a very important role in the maintenance of national security and fundamental interests of the people. As an important part of audit system, enterprise internal audit has different emphases from national in the performance of their duties, but the overall goals are the same. Internal audit should be the "immune system" of national economy cells-Enterprises, which also will give full play to promote management, improve efficiency, accelerate development, achieve the desired economic goals escort of enterprises.Firstly, the papers analysis and summary of the human body's immune system and its function, to combine the immune mechanism of the immune system, which works the same combination of internal audit, and obtain immune function and immune mechanism of internal audit. On this basis, by in-depth analyzing four functions of the immune system of internal audit, which are prevention, monitoring, stabilization and restoration, connect the various functions from each other, constitute the company's overall immune system function of the three. Based on the above and then the overall immune system function and structure of the human immune system, building the immune system of enterprises consisting by internal control mechanisms, targeted monitoring and early warning of risk the sustainability of the internal audit supervision and inspection of enterprises consisting of three lines of defense immune system. The main function of the body's immune system to achieve through the mechanisms of immune response, and the corporate immune system, immune function is the integration of the major ways to realize the body's immune response mechanisms and risk management theory, specifically by risk perception, risk identification and assessment of specific risk warning and response, information and communication, and monitoring to achieve.