【作者】 林晓苹；

【导师】 叶雪芳；

【作者基本信息】 浙江工商大学 ， 会计学， 2011， 硕士

【摘要】 随着华尔街金融危机的爆发,全球的金融遭受重大的打击,金融市场的动荡,引发了多方面的危机,多米诺骨牌效应随之显现。中国的金融行业也随之遭受冲击,进而引起各经济实体的危机频频出现。企业在金融危机之下,经营风险增强,企业所面临的各种风险迎面袭来,加强对风险的预测和识别,成了企业经营与投资的关键任务。需求决定生产,内部审计免疫系统就是在这样的背景下提出的。内部审计免疫功能主要是指内部审计在接受风险信号时,主动地发挥自身的免疫功能,预先预测出潜在的风险,并及时采取措施加以控制和消除,以减少企业经营运行中面临的风险,为企业建立免疫安全网。但由于内部审计免疫系统提出的时间较短,其理论还是未成体系。对于免疫系统如何在内部审计领域运用还处于研究和探索阶段。因此,本文通过对人体免疫系统进行深入的研究和分析,并将其和内部审计理论相结合,采用“由点到面再到行”的方式进行剖析。在遵循内部审计免疫机理的原则上,先对内部审计的免疫功能进行分析和总结,再对免疫功能的载体企业免疫系统的组成要素进行分析,最后建立内部审计应答机制来实现内部审计免疫功能。具体内容为,首先对人体的免疫系统及其功能进行分析和总结,将免疫系统的免疫机理同内部审计运作方式结合起来,得出内部审计的免疫功能和免疫机理；然后在此基础上对内部审计免疫系统的预防、监视、自稳和修复四个基本功能进行深入的分析,挖掘它们之间的联系,取长补短,共同构成企业免疫系统三大的整体功能；再基于上述的免疫系统的整体功能和人体免疫系统的结构,建立以内部审计为核心的,由内部控制机制、针对性的风险预警的监控和内部审计的持续性监督和检查三道防线组成的企业免疫系统。人体的免疫系统功能主要通过免疫应答机制实现的,而企业免疫系统的免疫功能的实现途径主要是融合人体的免疫应答机制和风险管理理论,具体通过风险感知、风险特异性识别和评估、风险预警和应对、信息和沟通、监控五个程序来实现。更多还原

【Abstract】 As the Wall Street financial crisis, global financial suffered a heavy blow. Turmoil in financial markets, triggering a crisis in many ways and resulting a domino effect.China’s financial industry also was hit, then caused the frequent crisis to many economic entities. Enterprises in the financial crisis, the business risks are increasing. Enhancing risk prediction and identification, becomes a critical mission of enterprise investment management, which will strengthen the internal audit work. By strengthening the internal audit work can enable enterprises to risk identification based on the internal audit function, to prejudge the crisis before the onset of the crisis. The enterprise’s internal audit is an important means of internal control, which in large part to deciding the direction of development, the understanding of their own, making the internal audit can clearly reflect the company’s internal situation. Meanwhile, the master of economic laws, can largely reflects the business problems, enable enterprises to avoid the financial crisis maximize, reduce business risks in the operation of investment, reduce market risk factor. But now, the internal audit has not been a corresponding emphasis on enterprises, the internal audit function is still confined to review and fix the post. Therefore, it is imminent to promote the direction of transformation and development from internal audit to the "risk control". Auditor General Liu Jiayi introduced the theory of "immune system" to the field of audit,pointing out the direction for the development and construction of internal audit. He proposed national audit is "immune system" to run the national economic, which has a very important role in the maintenance of national security and fundamental interests of the people. As an important part of audit system, enterprise internal audit has different emphases from national in the performance of their duties, but the overall goals are the same. Internal audit should be the "immune system" of national economy cells-Enterprises, which also will give full play to promote management, improve efficiency, accelerate development, achieve the desired economic goals escort of enterprises.Firstly, the papers analysis and summary of the human body’s immune system and its function, to combine the immune mechanism of the immune system, which works the same combination of internal audit, and obtain immune function and immune mechanism of internal audit. On this basis, by in-depth analyzing four functions of the immune system of internal audit, which are prevention, monitoring, stabilization and restoration, connect the various functions from each other, constitute the company’s overall immune system function of the three. Based on the above and then the overall immune system function and structure of the human immune system, building the immune system of enterprises consisting by internal control mechanisms, targeted monitoring and early warning of risk the sustainability of the internal audit supervision and inspection of enterprises consisting of three lines of defense immune system. The main function of the body’s immune system to achieve through the mechanisms of immune response, and the corporate immune system, immune function is the integration of the major ways to realize the body’s immune response mechanisms and risk management theory, specifically by risk perception, risk identification and assessment of specific risk warning and response, information and communication, and monitoring to achieve.更多还原