Study on Operating Mechanism of Military Auditing Immune System

摘要

On the third Session of the fifth Council held by the China Audit Society at March 31st, 2008, the Auditor-General Liu Jiayi of the Audit Administration for the first time comprehensively put forward the important views that the state audit should give full play to the "immune system" function, therefore adding a new meaning to audit. The formation and putting forward of the "immune system" theory is an innovation of auditing theory. The military auditing, acting as an important part of the state auditing, should shoulder the responsibility entrusted by history with courage, which is to bring function of military auditing "immune system" into full play. This is an inevitable trend and imperative requirement to the development of the military auditing. This chapter through analyzing the functions, structure and inner mechanism of military auditing "immune system", conducts a thorough research on the operating mechanism of military auditing "immune system".