对银行数据式审计模式的探讨-以商业银行为例(论文5000字)
摘要：随着我国社会、政治、文化、经济等各方面的发展，人们的生活越来越富裕，我国企业的发展也越来越迅速，使得我国的银行在人们的生活和工作中担任越来越重要的角色，为了更好地银行业务进行检查、管理、控制和监督，银行监管部门、审计部门和银行的客户对银行的审计工作越来越重视。而银行自身为了提高内部的管理水平，提升业务质量，也组建了内部的审计机构及时对银行相关数据进行审核。此外，传统的审计模式已经跟不上我国科技、经济等的发展也满足不了银行自身的发展需求。基于以上背景，本文以商业银行为例，从商业银行数据式审计模式的起源开始，分条列举了商业银行数据式审计的特征、优势和商业银行数据式审计技术应用的制约条件，并针对这些制约条件，给出了一些加强数据式审计技术应用的合理化对策，对银行的数据式审计模式进行了一次探讨。
关键词：商业银行；数据式审计；审计软件；审计人员；数据库系统
Abstract: Along with the development of China's social, political, cultural, economic, people become more and more rich, and the development of enterprises in China are also growing rapidly, making China's banks became more and more important in people's life and work role, in order to carry out the inspection, better banking management, control and supervision, banking supervision department, the audit department and the bank's customer pay more attention on bank audit work. The bank in order to improve the internal management, improve service quality, also established audit internal audit of bank data in time. In addition, the development of the traditional audit model has failed to keep pace with China's science and technology, economy and also can’t meet the requirements of the Development Bank itself. Based on the above background, this paper take commercial bank as the example,starting from the origin of audit mode data of commercial banks, commercial banks, restricted conditions characteristic of data auditing advantages and commercial bank data auditing technology application list of the strip, and in the light of these constraints, gives some strengthening the application of data auditing technology reasonably countermeasures, conducted a study on the auditing of bank data.
Keywords: commercial bank; data auditing; auditing; auditors; database system |
