人民银行信息技术审计中风险导向审计模式的应用研究

The Applied Research in the Application of Risk-based Internal Audit in Information Technology Audit of the People's Bank

近年来,人民银行特别重视内审工作的转型与发展,在转型的切入点以及方式、方法上都进行了有益的探索。目前,将风险导向审计模式运用到人民银行内部审计中已成为一种共识。但是风险导向模式运用理论研讨居多,如何在实践中具体指导审计工作的研究却寥寥无几。本文以风险导向为切入点,结合目前信息技术审计面临的新情况、新挑战,分析了人民银行科技工作面临的内外部风险,尝试在现场审计中贯彻风险导向理念、构建风险评价模型,通过对各类风险及其权重赋值,结合现场审计结果,量化被审计单位的剩余风险水平,从而为审计评价工作提供了一些参考。

In recent years,the People＇s Bank has payed special attention to the transformation and development of internal audit work.A lot of useful explorations have been made at the starting point in the transition,the ways and methods.At present,the risk-based audit model applied to the internal audit in the People＇s Bank has become a consensus.The use of risk-based model in the theorical discussions is mostly discussed,however,there are few studies in practice.This article using risk-oriented mode as the starting point,combined with new situations and new challenges in the current information technology audit,analyses scientific internal and external risks in the technological work of the People＇s Bank and tries to carry out risk-based audit concept.Building risk assessment model through the various risks and weight assignment,combined with on-site audit quantifies the level of residual risk so as to provide some evaluations on the audit work.