Abstract: Under the background of the new era, it is urgent to establish a comprehensive audit coverage mechanism, give play to the "immune system" function, and establish a long-term anti-corruption joint mechanism. Enterprise anti-corruption needs more efforts in system and mechanism innovation. Improving internal audit immunity is an effective way to innovate anti-corruption mechanism. Building internal audit immune system is a realistic choice to enhance internal audit immunity. Using big data and cloud computing technology is the inevitable trend of internal audit immune system construction. It should be supported by the state's attention and legal guarantee, system construction and technical guarantee, manpower organization and fund guarantee, etc.