本文關(guān)鍵詞： 內(nèi)部審計 免疫系統(tǒng) 功能　出處：《浙江工商大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著華爾街金融危機的爆發(fā),全球的金融遭受重大的打擊,金融市場的動蕩,引發(fā)了多方面的危機,多米諾骨牌效應(yīng)隨之顯現(xiàn)。中國的金融行業(yè)也隨之遭受沖擊,進而引起各經(jīng)濟實體的危機頻頻出現(xiàn)。企業(yè)在金融危機之下,經(jīng)營風(fēng)險增強,企業(yè)所面臨的各種風(fēng)險迎面襲來,加強對風(fēng)險的預(yù)測和識別,成了企業(yè)經(jīng)營與投資的關(guān)鍵任務(wù)。 需求決定生產(chǎn),內(nèi)部審計免疫系統(tǒng)就是在這樣的背景下提出的。內(nèi)部審計免疫功能主要是指內(nèi)部審計在接受風(fēng)險信號時,主動地發(fā)揮自身的免疫功能,預(yù)先預(yù)測出潛在的風(fēng)險,并及時采取措施加以控制和消除,以減少企業(yè)經(jīng)營運行中面臨的風(fēng)險,為企業(yè)建立免疫安全網(wǎng)。 但由于內(nèi)部審計免疫系統(tǒng)提出的時間較短,其理論還是未成體系。對于免疫系統(tǒng)如何在內(nèi)部審計領(lǐng)域運用還處于研究和探索階段。因此,本文通過對人體免疫系統(tǒng)進行深入的研究和分析,并將其和內(nèi)部審計理論相結(jié)合,采用“由點到面再到行”的方式進行剖析。在遵循內(nèi)部審計免疫機理的原則上,先對內(nèi)部審計的免疫功能進行分析和總結(jié),再對免疫功能的載體企業(yè)免疫系統(tǒng)的組成要素進行分析,最后建立內(nèi)部審計應(yīng)答機制來實現(xiàn)內(nèi)部審計免疫功能。 具體內(nèi)容為,首先對人體的免疫系統(tǒng)及其功能進行分析和總結(jié),將免疫系統(tǒng)的免疫機理同內(nèi)部審計運作方式結(jié)合起來,得出內(nèi)部審計的免疫功能和免疫機理；然后在此基礎(chǔ)上對內(nèi)部審計免疫系統(tǒng)的預(yù)防、監(jiān)視、自穩(wěn)和修復(fù)四個基本功能進行深入的分析,挖掘它們之間的聯(lián)系,取長補短,共同構(gòu)成企業(yè)免疫系統(tǒng)三大的整體功能；再基于上述的免疫系統(tǒng)的整體功能和人體免疫系統(tǒng)的結(jié)構(gòu),建立以內(nèi)部審計為核心的,由內(nèi)部控制機制、針對性的風(fēng)險預(yù)警的監(jiān)控和內(nèi)部審計的持續(xù)性監(jiān)督和檢查三道防線組成的企業(yè)免疫系統(tǒng)。人體的免疫系統(tǒng)功能主要通過免疫應(yīng)答機制實現(xiàn)的,而企業(yè)免疫系統(tǒng)的免疫功能的實現(xiàn)途徑主要是融合人體的免疫應(yīng)答機制和風(fēng)險管理理論,具體通過風(fēng)險感知、風(fēng)險特異性識別和評估、風(fēng)險預(yù)警和應(yīng)對、信息和溝通、監(jiān)控五個程序來實現(xiàn)。
[Abstract]:With the Wall Street financial crisis, global financial markets suffered a major blow to the financial market turmoil, resulted in many aspects of the crisis, the Domino effect will appear. Chinese financial industry also suffered a shock caused by various economic entities of the crisis occur frequently. Enterprises in the financial crisis, business risk increased risk enterprises are facing hit, to strengthen the forecast and identification of risk, has become a key task of enterprise management and investment.
Demand determines production, internal audit of the immune system is put forward under this background. The internal audit immune function mainly refers to the internal audit in accepting the risk signal, actively play their immune function, to predict the potential risks, and take timely measures to control and eliminate, to reduce the risk of facing business operation the establishment of immune safety net for the enterprise.
But due to the internal audit of the immune system in a relatively short time, the theory is still not formed a system. For how the immune system in the use of internal audit is still in the field of research and exploration stage. Therefore, this paper through in-depth research and Analysis on the human immune system, and the theory of internal audit and the combination of the "from the point to the surface again to the" way of following the internal audit immune mechanism principle, first to the internal audit immune function were analyzed and summarized, then the components of carrier Enterprise immune system on the immune function in the analysis, finally to realize the internal audit function to establish the internal audit immune response mechanism.
The concrete content is, firstly, the body's immune system and its function analysis and summary, combining the immune mechanism of the immune system with the operation of internal audit, immune function and immune mechanism of internal audit; and then based on the internal audit of the immune system of prevention, monitoring, in-depth analysis from four basic functions stability and repair, mining the relationship between them, learn from each other, constitute three of the whole function of enterprise immune system; based on the structure of the overall function of the immune system and immune system, set up internal audit as the core, the internal control mechanism of enterprise immune system according to the composition of continuous supervision and inspection of risk early warning the monitoring and internal audit of the three line of defense. The function of the body's immune system mainly through the mechanism of immune response, immune system and enterprise The main way to achieve immune function is to integrate human body's immune response mechanism and risk management theory. It is realized through five processes: risk perception, risk identification and evaluation, risk warning and response, information and communication monitoring.

【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F239.45

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