Study on Auditing Immune System: Based-on data envelopment analysis

Abstract

Combining the economic immune function of auditing and the characteristics of Data Envelopment Analysis, this study proposes Auditing Immune System and focuses on the simulative connection of Auditing Immune System and Biological Immune System. Considering the key function of Biological Immune System is to distinguish the “Self” and “Non-self”, and eliminate the “Non-self”, this paper employs the “Efficiency” and “Inefficiency” in data envelopment analysis to match “Self” and “Non-self” in Biological Immune System. To increase the efficiency of inefficient decision making units and realize Auditing Immune System's immune defense, immune homeostasis and immune surveillance, this research regards the “risk” as the antigen in Auditing Immune System and facilitates the realization of a multi-level, diversified, self-study, and memory Auditing Immune System.