高校内审践行“免疫系统”功能的途径和方式

Discussions about the Ways and Means to Practice Immune Function of Internal Audit for University

审计"免疫系统"论的提出,对推动审计理论发展具有划时代意义。内部审计如何践行审计"免疫系统"功能,已成为一个现实而又迫切的问题。本文认为,践行"免疫系统"功能可以从四个方面着手:准确把握科学内涵,做好理论准备;提升人员综合素质,做好人才支撑;拓展审计业务,推动理论认识转变为审计存在;保持独立性,防范冒进思潮。

It has significant meaning that audit ＂immune system＂ theory is put forward for promoting the development of auditing theory. How to practice the ＂immune system＂ function for the internal audit has become a realistic and pressing issue. This article holds that practicing the ＂immune system＂ can be started from four aspects： accurate grasp of the scientific meaning which can provide a good theory ready; enhancing the overall quality of personnel which can give a good personnel support; expanding the audit services which can promote the audit theory into the audit existence; maintain independence which could prevent radical ideas.