审计“免疫系统”预警功能在审计关口前移中的应用重点研究

Research on Applying Early-Warning Function of Audit Immune System to the Forward Movement of Auditing Gateways

在阐述审计免疫系统功能理论的基础上,将研究视角定位于审计免疫系统的预警功能在审计关口前移中的应用,确定了其研究重点,并认为审计免疫系统的预警功能强大,但它不能完全预测问题,而我们却可以将重要的审计关口前移,设置合理的审计模块,构建立体的审计模型,把审计免疫系统的预警功能应用其中,让它提前发出警报,让审计人员尽早感知风险。同时提出了建议:地方审计机关应进一步加大对审计免疫系统的应用研究,充分挖掘其功能,特别是将现有的四大功能应用到审计业务上。

Based on the theoretical elaboration about the function of audit immune system, this paper studies the application of early-warning function of audit immune system to the forward movement of auditing gateways. It holds the idea that the early-warning function of audit immune system is powerful but can not predict all problems. But we can move the key auditing gateways forward, set reasonable audit modules, construct dimensional audit medeh, and apply the early-warning function in the models to give alarm in advance for auditors＇ early risk perception. The paper also suggests that local audit offices should further enhance the application research on audit immune system, fully explore its functions and apply the existing functions to the auditing operation.