基于内部审计“免疫系统”功能探析

An Analysis on the Function of Internal Auditing Immune System

审计"免疫系统"能够预防和抵御经济病菌侵蚀,保障实体组织健康运行,内部审计具有的"免疫系统"功能在于防御、制止经济病菌产生和进犯。只有加强事前防疫、事中检疫、事后除疫,才能促进实体组织经济业务和管理活动的健康运行,进而推动国民经济和社会顺利健康发展。

The auditing Immune System can effectively secure the healthy operation of an entity by preventing and resisting the erosion of economic germ. The function of internal auditing Immune System lies in defense, to stop economic fungus and its attack. The measure to prevent beforehand, check in process and delete in later the fungus can promote the sound running of businesses and management of an entity, pushing forward the healthy development of national economy and the society.