Based on the perspective of the immune system theory, compliance risk is introduced to examine whether and how the internal control defects and their repair can affect the risk of enterprise.The research results show that: the internal control defects will lead to an increased risk of corporate compliance, internal control defect repair can significantly improve the compliance management of enterprises and reduce compliance risk. Namely, as an “immune system” in a corporate, internal control can improve their immunity and make the immune system function better. Therefore, to detect defects in internal control and fix defects plays an important role in ensuring that the immune system of internal control continuously improve and realize the objective of system control.