The risk warning model of auditing immune system: Based on Data Envelopment Analysis

By using the economic immunity of auditing, this paper established the warning model of auditing immune system risk based on Data Envelopment Analysis. Firstly, the bionic principle of the auditing immune system is studied. In accordance with the characteristics of medical immune system, the relationship between medical immune system and auditing immune system is considered. Secondly, considering the key function of the medical immune system is to distinguish between the self cells and the non-self ones, this paper constructs the self set and the non-self set of the auditing immune system and the warning model of audit risk for immune system based on Data Envelopment Analysis. The new model successfully identifies between the self (non-risk) and the non-self (risk) for the audit unit in the auditing immune system.