金融机构计算机系统风险及其内部控制

The Computer System Risk in Financial Institutions and Its Internal Control

随着金融电子化的不断发展,计算机系统在金融业中的运用越来越广泛,随之而来的金融业计算机系统风险也越来越大。本文从我国金融机构计算机系统风险的现状和具体表现出发,论述金融机构加强内部控制、防范计算机系统风险的措施,并且根据我国的实际情况,提出了我国金融机构加强计算机系统风险控制的几点建议。

With the development of the financial computerized system, computer system is more and more widely used in financing. So the computer system risk in finance is bigger and bigger. From the analysis of the situation of the computer system risk in financial institutions, this article discusses the methods to put stress on internal control and to avoid the computer system risk. Based on the situations of our country, the author raises some opinions on stressing the control of the computer system in financial institutions.