On The National Audit "Immune System" Implementation

Since the establishment of audit institutions, understanding of the nature of the audit with the audit environment is changing and deepening. March31,2008, five times in China Audit Society Governing Council and the second member forum, the Auditor General Liu Jiayi relatively detailed description of the "audit of the immune system", that is the nature of the audit is to run a country’s economic and social immune system, the priority is to protect national security, the audit objective is to maintain the highest state or the people’s fundamental interests."Immune system" theory proposed expansion of the national audit function, innovation and a national audit of the audit approach. Prevention through national audit, revealing and resisting function, prevention of economic and social operation of the various types of risk, reveal the mechanisms of economic and social systems and institutional weaknesses, corruption and the damage against the national interests of various economic activities. Meanwhile, in Wenchuan reconstruction funds tracking the audit process, the "immune system" concept to practice.This article from the immune system and application point of view, the relevant documents were in order, the introduction of the Government Audit "immune system" of related concepts, analysis of the "immune system" theories of the origin and background, and "immune system" theory feature content, the focus of the "immune system" defense, revealed three major repair functions. By "immune system" and the Wenchuan disaster recovery and reconstruction combined with tracking the characteristics of the audit. Through the practice of post-disaster recovery and reconstruction of the audit tracking features, functions and mode of extraction and summary of post-disaster recovery and reconstruction that follow-up auditing problems in practice, and its improvement of the formation based on the "immune system" theory of post-disaster’ recovery and reconstruction track audit theory, exploring how to create and play a government audit function of the immune system and its application to social practice, and continuously improve the audit performance, continuing to explore our country’s development in line with the actual ways and means of tracking the audit for future audit carried out to provide some valuable ideas. a national audit of the audit approach.Prevention through national audit, revealing and resisting function,prevention of economic and social operation of the various types of risk,reveal the mechanisms of economic and social systems and institutional weaknesses,corruption and the damage against the national interests of various economic activities.