Research On Intel Audit Of Transportation Enterprises Based On "Immune System"

In recent years, with the rapid development of our country’s economy, Countrieson the development of transportation enterprises is becoming more and moreattention, investment also increased year by year, the transportation enterprises alsoface the high speed development, in order to follow the pace of economicdevelopment, the internal audit work is also facing innovation. Compare to thedevelopment of current economic society, Transportation enterprise internal auditmode is backward, which make the internal audit couldn’t resist to some of the neweconomy risk, the phenomenon of ban repeatedly also more and more prominent, atthis moment, we badly needs a new internal audit mode to solve such problems,internal audit "immune system" theory arises at the historic moment. Audit’s"immune system" theory emphasizes is immune, the key is to prevent and solve theproblem from the source, prevent the ban repeatedly phenomenon, ensure the safetyof the enterprise economic property. So, the study of internal audit "immune system"theory is of great significance to the transportation enterprise, the purpose of thisstudy is to investigate the internal audit "immune system" function in thetransportation enterprise internal audit practice in the concrete implementation ways.This thesis first introduced the background, purpose and significance of thestudy, summarized the status of the transportation enterprises at home and abroad,analysis the current research status of the internal audit "immune system" theory fromthe status, characteristics and the existence question of transportation enterpriseinternal audit, find the shortcomings of the present study, and then puts forward thecreative point of this thesis. At last, through case analysis, combined with the practice,the implementation of the internal audit "immune system" approach, analysis of coscogroup transportation company problems of internal audit, it is concluded that theconcrete measures of regulating its internal audit, from the defense function ofstrengthen the stabilizing function of the play, and then according to early warningfunction to establish transportation enterprise early warning system, further develop the function of internal audit "immune system"，promote the development oftransportation enterprise.This thesis from the three functions of "immune system" theory, with the actualsituation of transportation enterprises as a starting point, improve the transportationenterprise internal audit "immune system" function of hierarchy system, build thetransportation enterprise internal audit "immune system" early warning index system,the transport enterprise’s internal audit has a certain practical significance.