计算机在商业银行审计中的应用

1、2020/7/27,1,计算机在商业银行审计中的应用,2020/7/27,2,计算机审计的背景Background of IT audit,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 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 对今后计算机审计工作发展有着重要意义 Five years have passed since CNAO started to apply, in an all-round way, computer technology in auditing commercial banks in 1999 development

2、and popularization of computer audit and relevant technologies have exerted significant impact on auditing work Take a great importance to the development of computer audit,2020/7/27,3,第一次实现了行业计算机审计的突破 顺利地度过了没有纸质帐的审计难关 成功地实现全行业数据采集转换 第一次实现数据大集中银行的审计 Realizing the first breakthrough of computer audit

3、 in a sector Smoothly overcoming difficulties in auditing paperless accounts Successfully realizing data collection and conversion in the whole sector 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 banks,202

4、0/7/27,4,商业银行计算机发展历程Course of development in computer audit of commercial banks,联网审计取得阶段性成果 扩大审计的领域，提高审计质量 形成计算机审计软件体系 为计算机审计核心业务系统建设打下基础 Gaining periodic achievements in networking audit Expanding auditing fields and raising auditing quality Forming a computer audit software system Laying down basi

5、s for building the core system of computer audit business,2020/7/27,5,计算机审计的主要做法和基本经验Principal practices and basic experience of computer audit,计算机审计的基本组织方式 计算机审计的几种模式 计算机审计在技术上的应用创新 Basic organization form of computer audit Several models of computer audit Technology application and innovation of c

6、omputer audit,2020/7/27,6,计算机审计的基本组织方式 Basic organization form of computer audit,统一组织协调 集中重点核查 分层次组织实施 审计研发同时并举 强化专业培训 引入资源搞活技术支持 Unifying organization and coordination Concentrating auditing verification and detection on key items Organizing computer audit at different levels Conducting audit and r

7、esearch and development simultaneously Enforcing professional training Absorbing resources to activate technological support,2020/7/27,7,统一组织协调 Unifying organization and coordination,2020/7/27,8,集中重点核查Concentrating auditing verification and detection on key items,2020/7/27,9,分层次组织实施 Organizing compu

8、ter audit at different levels,2020/7/27,10,审计研发同时并举 Conducting audit and research and development simultaneously,2020/7/27,11,强化专业培训Enforcing professional training,2020/7/27,12,引入资源搞活技术支持 Absorbing resources to activate technological support,2020/7/27,13,计算机审计的几种模式Several models of computer audit,单机

9、审计模式 局域网审计模式 远程网审计模式 局域网群集审计模式 PC audit model LAN audit model Long distance audit model Audit model of LAN enterprise extension edition,2020/7/27,14,单机审计模式 PC audit model,2020/7/27,15,局域网审计模式 LAN audit model,2020/7/27,16,远程网审计模式 Long distance audit model,2020/7/27,17,局域网群集审计模式 Audit model of LAN ent

10、erprise extension edition,2020/7/27,18,联网审计技术研究与应用示范Research of networking audit technology and application demonstrate,2020/7/27,19,计算机审计在技术上的应用创新Technology application and innovation of computer audit,系统分析技术的应用 数据采集转换技术应用 数据库技术的应用 程序设计、人工智能技术的应用 导向、跟踪技术的应用 各种接口技术的应用 群集数据库技术的应用 Application of system analysis technology Application of data collection and conversion technology Application of database technology Application of program designing and human intelligence technologies Application of guiding and follow-up