“免疫系统”论认为,审计监督具有预防、揭露和抵御的功能。为了更好地实现这三项功能,审计关口前移与跟踪审计成为一种趋势,但同时带来了对免疫系统审计进行业绩考核的困难。借鉴平衡计分卡理论,可以从财务层面、客户层面、内部业务流程层面和学习与成长层面对免疫系统审计进行评价。 “Immune system ” theory that audit supervision has the function of prevention, disclosure and resistance. In order to better realize these three functions, the audit of the advance and follow-up audit has become a trend, but at the same time it brings difficulties in performance appraisal of the audit of the immune system. Using the BSC theory, we can evaluate the immune system audit from the finance level, the customer level, the internal business process level, and the learning and growth level.