“免疫系统”理论下风险导向审计在企业内部审计中的运用

Application of Risk—oriented Audit in Internal Audit of Enterprises under the"Immune System"Theory

从审计"免疫系统"本质、功能及特点出发,结合风险导向审计特点,分析了在"免疫系统"理论下开展风险导向审计的必要性和可行性。重点探讨了"免疫系统"理论下风险导向审计在企业内部审计的主要程序、方法、具体运用及主要实现途径,为企业按照科学发展观的要求开展风险导向内部审计起到启示作用。

Starting from the nature,function and feature of audit ＂immune system＂,and combining with specialty of risk-oriented audit,the writer has analyzed the necessity and feasibility for conducting risk-oriented audit under the theory of ＂immune system＂,and put emphasis on discussion of its main procedures,methods,specific application and major path for the goal,which should inspire enterprises in performing risk-oriented internal audit according to scientific outlook on development.