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1、计算机在商业银行审计中的应用10/28/20221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vFive years have passed since CNAO started to apply,in an all-round way,computer technology in auditing commercial banks in 1999vdevelopment and popularizati
2、on of computer audit and relevant technologies have exerted significant impact on auditing work vTake a great importance to the development of computer audit10/28/20222v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vRealizing the first breakthrough of computer audit in a sectorvSmo
3、othly overcoming difficulties in auditing paperless accountsvSuccessfully realizing data collection and conversion in the whole sectorvPerforming 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 banks10/28/20223商业银行计算机发展
4、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vGaining periodic achievements in networking audit vExpanding auditing fields and raising auditing quality vForming a computer audit software system vLaying down basis for building
5、the core system of computer audit business 10/28/20224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vBasic organization form of computer audit vSeveral models of computer audit vTechnology application and innovation of computer audit
6、10/28/20225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vUnifying organization and coordination vConcentrating auditing verification and detection on key items vOrganizing computer audit at different levels vConducting audit and research and
7、 development simultaneously vEnforcing professional trainingvAbsorbing resources to activate technological support10/28/20226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10/28/20227集中重点核查Concentrating auditing verification and detection on
8、 key items 10/28/20228分层次组织实施 Organizing computer audit at different levels 10/28/20229审计研发同时并举 Conducting audit and research and development simultaneously 10/28/202210强化专业培训Enforcing professional training10/28/202211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
9、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10/28/202212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vPC audit model vLAN audit model vLong distance audit model vAudit model of LAN enterprise extension edition 10/28/202213单机审计模式 PC audit model 备份数据库备份数据库业务系统业务系统数据库数据库被审计
10、单位业务机被审计单位业务机基础数据库基础数据库通用审计系统通用审计系统前置机前置机数据采集系统数据采集系统审计计算机审计计算机10/28/202214局域网审计模式 LAN audit model 10/28/202215远程网审计模式 Long distance audit model 10/28/202216局域网群集审计模式 Audit model of LAN enterprise extension edition 10/28/202217联网审计技术研究与应用示范Research of networking audit technology and application demo
11、nstrate10/28/202218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vApplication of system analysis technologyvApplication of data collection and conversion technologyvApplication of database technologyvApplication of program designing and human intelligence technologies vApplication of guiding and follow-up technologiesvAdoption of various interface-connecting techniquesvApplication of the technology of the database of the enterprise extension edition10/28/202219THANKS！10/28/202220