The Research On The Realization Of The Audit Immune System’s Function

Audit is facing innovation, to keep pace with the country’s fast economy development and the need of the country and society. The current audit model is falling behind the development of the economic and society. It cannot offend some emerging economic risks, repeated audit and repeated commit is a very serious problem. We need a new audit model badly to solve these problems. This is why we study the theory of "immune system". The system focus on immunity, its emphasis is prevention. It is designed to solve the problem in the beginning, insuring the safety of the country. So the theory of immune system on audit is very meaningful to be studied. This paper is trying to discuss the way to carry the system in practice. In order to analysis the current research on the theory of audit "immune system"This paper first introduced the background and significance of the study, then wrote about the development and evolution of immune system, and its features and functions, and how to guide the audit work. We can find the shortage of the current study, and propose my innovation. Secondly, this paper summarized public accountability and new public management theory. Then this paper analyzed the functions, features and mechanism of the theory of "immune system" combined auditing and medical aspects. The last part is the most important part and the innovation part. It got some conclusions through analysis of specific cases and other practices of the theory. The first conclusion is putting forward the checkpoint, exerting its function of risk identification and early warning. This includes releasing a number of documents and regulations earlier and paying attention to pre-audit investigation. The second conclusion is intensifying the audit, exerting its functions of exposing and repairing. It requires to audit all the big projects, put more efforts to investigate, carry out the accountability system, pay attention to the audit rectification. The third conclusion is putting backward the checkpoint, improving the audit announcement system, exerting its function of defense and prevention. The fourth conclusion is improving the audit liaison and coordination system. All the aspects inside or outside the audit system try together to defend the economic and social system. The fifth conclusion is developing auditing information technology, build up real-time monitoring system. The sixth conclusion is in the whole process of audit we should focus on the service-concept, combine rigid and flexible management, solve the problem completely. The seventh conclusion is strengthening the building of their own quality of audit institutions. Separate four powers and build their own quality of audit staff members. In this way we can have a comprehensive, dynamic and continuous audit "immune system" and real-time monitoring system to alarm the risks and expose the damage and repair the system, until we get an immune defense, which can make our economic and society running well.