Research On Construction And Implementation Of Internal Auditing Immune System

With the continuous development of social economic, modern enterprises are faced with increasingly complex market situation and fierce competition. As an important part of internal control in enterprise, internal auditing needs to be involved in all the management activities of enterprises, expose the threat exiting in enterprise and issue warnings, so that it helps manager to run the entity and to make correct decisions. However, the present internal auditing is unable to meet the needs and requirements of modern businesses because it has problems in such aspects as laws and regulations, institutional arrangements, quality of personnel and so on. The leaders and internal auditors in enterprise can't understand the essence of internal auditing deeply, and can't clearly understand the functions of internal auditing. Consequently, these factors make the roles of internal auditing can't be played effectively and restrict the development of enterprise.At the 2007 national audit work conference, chief auditor Liu Jiayi first proposed an important thesis that the modern state auditing was the immune system of national economic society operation. In March 2008, chief auditor Liu Jiayi made a report titled"Promote the all-round development of auditing work guided by the scientific development concept", and expounded this view further comprehensively and systematically. Audit essence develops further by putting forward the auditing immune system theory. Applied to the internal auditing field, this theory considers that internal auditing has the function of preventing, disclosing and resisting the risk to strengthen enterprise risk management and enhance enterprise's"immunity". It is thus clear that, internal auditing is"immune system"of the enterprise economic operation. It is thus clear that, this theory is also a significant auditing theory innovation for internal auditing, it has great role of expanding and promoting to traditional internal auditing and auditing transformation, and it has an important theoretical significance and practical value for internal auditing construction in our country.This paper adopts the standardized method to explore the issues of internal auditing immune system theory. Firstly, this paper analyzed the auditing immune system theory based on biology, bionics and other disciplines with the use of interdisciplinary research methods, and proposed the connotation of auditing immune system theory; Secondly, it constructed the internal auditing immune system through analyzing a series of problems of the auditing immune system theory, such as the essence, the function, the function mechanism, significance and so on with the use of inductive and deductive methods; Thirdly, this paper summarized the status and problems in operation process of internal auditing in our country at present; Finally, in view of the above questions, the paper proposed that internal auditing could take corresponding measures along the way by updating concept, perfecting regulations, completing environment, optimizing model, and improving methods to promote the implementation of internal auditing immune system effectively.