“免疫系统”视角下企业内部审计运行机制构建研究  

Research on construction of internal audit operating mechanism in enterprises from perspective of “immune system”

作　　者：湛江[1] ZHAN Jiang(School of Economics and Trade,Nanchang Institute of Technology,Nanchang 330099,China)

机构地区：[1]南昌工程学院经济贸易学院

出　　处：《南昌工程学院学报》2019年第5期114-118,共5页Journal of Nanchang Institute of Technology

基　　金：南昌工程学院校青年基金课题(2014SK008)

摘　　要：随着经济发展,企业面临的风险日益加大,作为企业重要管理手段的内部审计已不能停留在事中、事后监督阶段,迫切需要加强内部审计事前防御的新预警功能,来帮助企业进行内部管理,促进企业经济效益最大化。从“免疫系统”视角,界定了“免疫系统”下内部审计的本质、提出了其新职能,然后分析了“免疫系统”视角下目前内部审计中存在的问题,最后提出构建“免疫系统”视角下内部审计运行机制构建的具体建议,以此促进内部审计理论的完善和实务的发展。With the development of economy,enterprises are facing more and more risks.Internal audit,as an important management means of enterprises,can no longer stay in the stage of in-process and post-event supervision.It is urgent to strengthen the new early warning function of internal audit pre-event defense to help enterprises to carry out internal management and maximize the economic benefits of enterprises.It has positive theoretical and practical significance to explore the new functions of internal audit from the perspective of“immune system”and to construct a new operating mechanism of internal audit.

关 键 词：免疫系统 内部审计 运行机制 构建 

分 类 号：F23[经济管理—会计学]