計算機在商業(yè)銀行審計中的應(yīng)用

3/8/20231計算機審計的背景

BackgroundofITaudit審計署從1999年起先在商業(yè)銀行全面運用計算機技術(shù)開展審計工作，至今已有五年時間計算機審計及相關(guān)技術(shù)的發(fā)展普及對審計工作產(chǎn)生較大的影響對今后計算機審計工作發(fā)展有著重要意義FiveyearshavepassedsinceCNAOstartedtoapply,inanall-roundway,computertechnologyinauditingcommercialbanksin1999developmentandpopularizationofcomputerauditandrelevanttechnologieshaveexertedsignificantimpactonauditingworkTakeagreatimportancetothedevelopmentofcomputeraudit3/8/20232第一次實現(xiàn)了行業(yè)計算機審計的突破順當(dāng)?shù)囟冗^了沒有紙質(zhì)帳的審計難關(guān)成功地實現(xiàn)全行業(yè)數(shù)據(jù)采集轉(zhuǎn)換第一次實現(xiàn)數(shù)據(jù)大集中銀行的審計RealizingthefirstbreakthroughofcomputerauditinasectorSmoothlyovercomingdifficultiesinauditingpaperlessaccountsSuccessfullyrealizingdatacollectionandconversioninthewholesectorPerformingauditsofbankswithhighdataconcentrationforthefirsttime商業(yè)銀行計算機發(fā)展歷程

Courseofdevelopmentincomputerauditofcommercialbanks3/8/20233商業(yè)銀行計算機發(fā)展歷程

Courseofdevelopmentincomputerauditofcommercialbanks聯(lián)網(wǎng)審計取得階段性成果擴大審計的領(lǐng)域，提高審計質(zhì)量形成計算機審計軟件體系為計算機審計核心業(yè)務(wù)系統(tǒng)建設(shè)打下基礎(chǔ)Gainingperiodicachievementsinnetworkingaudit

Expandingauditingfieldsandraisingauditingquality

Formingacomputerauditsoftwaresystem

Layingdownbasisforbuildingthecoresystemofcomputerauditbusiness

3/8/20234計算機審計的主要做法和基本閱歷

Principalpracticesandbasicexperience

ofcomputeraudit計算機審計的基本組織方式計算機審計的幾種模式計算機審計在技術(shù)上的應(yīng)用創(chuàng)新Basicorganizationformofcomputeraudit

Severalmodelsofcomputeraudit

Technologyapplicationandinnovationofcomputeraudit

3/8/20235計算機審計的基本組織方式

Basicorganizationformofcomputeraudit

統(tǒng)一組織協(xié)調(diào)集中重點核查分層次組織實施審計研發(fā)同時并舉強化專業(yè)培訓(xùn)引入資源搞活技術(shù)支持Unifyingorganizationandcoordination

Concentratingauditingverificationanddetectiononkeyitems

OrganizingcomputerauditatdifferentlevelsConductingauditandresearchanddevelopmentsimultaneously

EnforcingprofessionaltrainingAbsorbingresourcestoactivatetechnologicalsupport3/8/20236統(tǒng)一組織協(xié)調(diào)

Unifyingorganizationandcoordination

統(tǒng)一組織協(xié)調(diào)制定統(tǒng)一計算機審計目標(biāo)、進度、要求統(tǒng)一數(shù)據(jù)轉(zhuǎn)換方案統(tǒng)一計算機審計流程使用統(tǒng)一審計軟件平臺統(tǒng)一的組網(wǎng)和安全標(biāo)準(zhǔn)3/8/20237集中重點核查

Concentratingauditingverificationanddetectiononkeyitems

3/8/20238分層次組織實施

Organizingcomputerauditatdifferentlevels

3/8/20239審計研發(fā)同時并舉

Conductingauditandresearchanddevelopmentsimultaneously

3/8/202310強化專業(yè)培訓(xùn)

Enforcingprofessionaltraining

3/8/202311引入資源搞活技術(shù)支持

Absorbingresourcestoactivatetechnologicalsupport需求、規(guī)劃(審計署掌握主導(dǎo)權(quán))技術(shù)難題計算機通用技術(shù)培訓(xùn)軟件開發(fā)升級及技術(shù)服務(wù)軟件公司科研院所與被審計單位聯(lián)合學(xué)校、公司3/8/202312計算機審計的幾種模式

Severalmodelsofcomputeraudit

單機審計模式局域網(wǎng)審計模式遠程網(wǎng)審計模式局域網(wǎng)群集審計模式PCauditmodel

LANauditmodel

LongdistanceauditmodelAuditmodelofLANenterpriseextensionedition

3/8/202313單機審計模式

PCauditmodel

備份數(shù)據(jù)庫業(yè)務(wù)系統(tǒng)數(shù)據(jù)庫被審計單位業(yè)務(wù)機基礎(chǔ)數(shù)據(jù)庫通用審計系統(tǒng)前置機數(shù)據(jù)采集系統(tǒng)審計計算機3/8/202314局域網(wǎng)審計模式

LANauditmodel

3/8/202315遠程網(wǎng)審計模式

Longdistanceauditmodel

3/8/202316局域網(wǎng)群集審計模式

AuditmodelofLANenterpriseextensionedition

3/8/202317聯(lián)網(wǎng)審計技術(shù)探討與應(yīng)用示范

Researchofnetworkingaudittechnologyandapplicationdemonstrate3/8/202318計算機審計在技術(shù)上的應(yīng)用創(chuàng)新

Technologyapplicationandinnovationofcomputeraudit系統(tǒng)分析技術(shù)的應(yīng)用數(shù)據(jù)采集轉(zhuǎn)換技術(shù)應(yīng)用數(shù)據(jù)庫技術(shù)的應(yīng)用程序設(shè)計、人工智能技術(shù)的應(yīng)用導(dǎo)向、跟蹤技術(shù)的應(yīng)用各種接口技術(shù)的應(yīng)用群集數(shù)據(jù)庫技術(shù)的應(yīng)用ApplicationofsystemanalysistechnologyApplicationofdatacollectionandconversiontechnologyApplicationofdatabasetechnologyApplicationofprogramdesigningandhumanintelligencetechnologiesApplicationofguidingandfollow