【摘要】 内部审计作为企业的"免疫系统"理论的提出,对于我国审计工作的本质、职能和定位具有很强的实践指导意义。进一步加强和完善我国的审计工作,强化"免疫系统"建设,可以借鉴美国的萨班斯法案。即从法律上明确内部审计的地位和组织体系,完善"免疫系统";从机构上提高审计的独立性,确保"免疫系统"顺畅运行;从方法上推行治理型内部审计,发挥"免疫系统"防护职能;从专业和道德两方面提高审计相关人员的素质,保障"免疫系统"监控职能。更多还原

【Abstract】 internal audit, as a theory of enterprise’s "immune system", has strongly practical significance to determine nature, function and position of China’s auditing work. We can refer American Sarbanes- Oxley Act to improve China’s auditing work and strengthen "immune system" construction, that is, clarify the position and organization system of internal audit to improve "immune system" in law, increase independence of audit to guarantee smoothness of "immune system" in organization, take governed internal audit to play protection role of "immune system" in approach, and increase quality of related personnel to safeguard supervision function of "immune system" in profession and morality.更多还原