浅议央行信息技术审计的现状及对策

Brief Comment on the Status Quo and Countermeasures of IT Application in PBC's Internal Audit

近年来计算机信息技术在人民银行各业务领域得到了广泛应用,在信息系统中,信息存储、传输、加工、处理全部使用电子化数据,缺乏传统的可见凭证,这对内部审计工作产生了深远的影响。本文借鉴了国际信息技术审计成功经验,对如何做好央行信息系统内部审计监督管理工作进行探讨。

Information technology has been widely used in every field of PBC＇s operation in recent years, and electronic data are used in storage, transmission and processing of information. However, the lack of traditional receipts impedes internal audit. This article refers to successful experience, and discusses the application of information technology in internal audit.