“审计是保障国家经济社会健康运行的‘免疫系统’”。这是刘家义审计长上任后对审计职能作出的形象比喻。审计机关按照这样的职能定位出色地履行着自己的职责:汶川特大地震发生后.全国1.2万余名审计干部对3.2万多个部门和单位的救灾款物进行了全方位、全过程跟踪审计.促进了救灾款物管理、使用的公平公正、公开透明:面对全球金融危机的影响,审 “Auditing is to protect the national economy and society healthy operation of the immune system ”. This is the image metaphor made by the Auditor General Liu Jiayi on the audit function after he took office. The auditing organs performed their duties well according to such functions and positions: after the Wenchuan earthquake, more than 12,000 audit cadres across the country conducted a full-scale and whole-process follow-up audit of the disaster relief articles of more than 32,000 departments and units. Promoted the management of relief funds and materials, fairness and fairness in use and openness and transparency: In the face of the global financial crisis,