计算机在商业银行审计中的应用课件

计算机在商业银行审计中的应用* 1计算机 审计的背景Background of IT auditv 审计署从 1999年开始在商业银行全面运用计算机技术开展审计工作，至今已有五年时间v 计算机审计及相关技术的发展普及对审计工作产生较大的影响v 对今后计算机审计工作发展有着重要意义v Five years have passed since CNAO started to apply, in an all-round way, computer technology in auditing commercial banks in 1999v development and popularization of computer audit and relevant technologies have exerted significant impact on auditing work v Take a great importance to the development of computer auditDate 2v 第一次实现了行业计算机审计的突破v 顺利地度过了没有纸质帐的审计难关v 成功地实现全行业数据采集转换v 第一次实现数据大集中银行的审计v Realizing the first breakthrough of computer audit in a sectorv Smoothly overcoming difficulties in auditing paperless accountsv Successfully realizing data collection and conversion in the whole sectorv Performing audits of banks with high data concentration for the first time 商业银行计算机发展历程Course of development in computer audit of commercial banksDate 3商业银行计算机发展历程Course of development in computer audit of commercial banksv 联网审计取得阶段性成果v 扩大审计的领域，提高审计质量v 形成计算机审计软件体系v 为计算机审计核心业务系统建设打下基础v Gaining periodic achievements in networking audit v Expanding auditing fields and raising auditing quality v Forming a computer audit software system v Laying down basis for building the core system of computer audit business Date 4计算机审计的主要做法和基本经验Principal practices and basic experience of computer auditv计算机审计的基本组织方式v计算机审计的几种模式v计算机审计在技术上的应用创新v Basic organization form of computer audit v Several models of computer audit v Technology application and innovation of computer audit Date 5计算机审计的基本组织方式Basic organization form of computer audit v 统一组织协调v 集中重点核查v 分层次组织实施v 审计研发同时并举v 强化专业培训v 引入资源搞活技术支持v Unifying organization and coordination v Concentrating auditing verification and detection on key items v Organizing computer audit at different levels v Conducting audit and research and development simultaneously v Enforcing professional trainingv Absorbing resources to activate technological supportDate 6统一组织协调Unifying organization and coordination 统一组织协调制定统一计算机审计目标、进度、要求统一数据转换方案统一计算机审计流程使用统一审计软件平台统一的组网和安全标准Date 7集中重点核查Concentrating auditing verification and detection on key items Date 8分层次组织实施Organizing computer audit at different levels Date 9审计研发同时并举Conducting audit and research and development simultaneously Date 10强化专业培训Enforcing professional trainingDate 11引入资源搞活技术支持Absorbing resources to activate technological support需求、规划(审计署掌握主导权 )技术难题 计算机通用 技术培训软件开发升级 及技术服务软件公司 科研院所与被审计单位联合 学校、公司Date 12计算机审计的几种模式Several models of computer audit v 单机审计模式v 局域网审计模式v 远程网审计模式v 局域网群集审计模式v PC audit model v LAN audit model v Long distance audit model v Audit model of LAN enterprise extension edition Date 13单机审计模式PC audit model 备份数据库业务系统数据库被审计单位业务机基础数据库通用审计系统前置机数据采集系统审计计算机Date 14局域网审计模式LAN audit model Date 15远程网审计模式Long distance audit model Date 16局域网群集审计模式Audit model of LAN enterprise extension edition Date 17联网审计技术研究与应用示范Research of networking audit technology and application demonstrateDate 18计算机审计在技术上的应用创新Technology application and innovation of computer auditv 系统分析技术的应用v 数据采集转换技术应用 v 数据库技术的应用v 程序设计、人工智能技术的应用v 导向、跟踪技术的应用v 各种接口技术的应用v 群集数据库技术的应用v Application of system analysis technologyv Application of data collection and conversion technologyv Application of database technologyv Application of program designing and human intelligence technologies v Application of guiding and follo