Research On Internal Audit Of LS Company Based On "Immune System"

Internal audit is an important part of modern enterprise governance system and has been widely used in domestic and foreign enterprises.At the 2007 National Audit Work Conference,auditor-general Liu Jiayi first proposed the important statement of building the “immune system” of internal audit.This viewpoint is also an important innovation of audit theory for internal audit.Based on this viewpoint,this paper adopts literature research,theoretical research and case study methods,using the theory of "immune system" of internal audit to study the internal audit of LS company so as to find out the defects in its internal audit work and put forward corresponding measures.This paper is divided into five parts,as follows:Firstly,this chapter expounds the background and significance of this topic,reviews domestic and foreign research literature of risk oriented internal audit and internal audit "immune system",and introduces the main research methods and contents of this paper.Secondly,starting with the concept and significance of the internal audit and internal audit “immune system”,this chapter briefly analyzes the relevant theoretical basis that may be involved in the following discussion.It lays a theoretical foundation for the analysis of the internal audit problems existing in the subject of the case from the “immune system” perspective.Thirdly,this chapter briefly introduces the current operation and financial situation of the company,and analyzes the specific problems in the defense,diagnosis,warning,risk removal and repair functions of the “immune system” using the results of the questionnaire.Based on the actual situation and existing problems of the internal audit of LS Company discussed,this chapter puts forward reasonable suggestions on the present and future internal audit work of the company from the perspective of "immune system".Finally this chapter sums up the contents of the first four parts of the paper,expounds the deficiencies of this paper and points out the direction of research in the future.