CAJ | 학술논문

审计“免疫系统”论的提出是审计理论和实务的创新，内部审计作为审计体系重要的组成部分，虽然在履行职责上与国家审计有所侧重，但它们的总目标是一致的．高校内部审计作为学校经济运行的“免疫系统”，对影响高校经济安全运行的事项及时预警、揭示，采取措施尽早抵御、消灭，保证学校持续和谐发展．目前高校内部审计发挥“免疫系统”功能还存在不少难点，应多途径减少高校内部审计工作的各种制约因素，使高校内部审计真正发挥“免疫系统”的功能．
심계“면역계통”론적제출시심계이론화실무적창신，내부심계작위심계체계중요적조성부분，수연재리행직책상여국가심계유소측중，단타문적총목표시일치적．고교내부심계작위학교경제운행적“면역계통”，대영향고교경제안전운행적사항급시예경、게시，채취조시진조저어、소멸，보증학교지속화해발전．목전고교내부심계발휘“면역계통”공능환존재불소난점，응다도경감소고교내부심계공작적각충제약인소，사고교내부심계진정발휘“면역계통”적공능．
The proposal of ＂Audit Immune System＂ is an innovation in audit theory and practice of. Internal audit, as an important part of the audit system, shares the ultimate goal with the national audit, although they bear different responsibili- ty. University internal audit, being the immune system of university economic operation, issues timely warning and revea- ling of safe economical operation in colleges and universities, therefore, to take active measures as soon as possible to resist and to ensure a sustainable and harmonious development for universities. The functions of ＂immune system＂ in university internal audit should be brought into play indeed by using a variety of ways to reduce their constraints in auditing work.