略论金融操作风险与金融机构信息系统审计体系之构建

Construction of Financial Operational Risk and Audit System of Financial Institution Information System

面对日趋复杂的金融活动,金融操作风险已经成为金融机构越来越显著的风险因素,操作风险的监管日趋重要。金融审计面临机遇和挑战,为发挥金融审计在金融操作风险防范中的作用,应突出审计重点,改进审计方式,以风险导向为基础构建金融机构信息系统审计体系。

Encountering with the gradually complicated financial activities, operational risk management has played a more and more important role in financial control institutions. Operational risk has become an increasingly marked risk factor in global financial institutions. Tbis paper analyzes the application of Information System Auditing in order to control the operational risk.