商业银行内部审计信息化建设的探索与思考

Exploration and Ponderation on Information Construction of Internal Audit in Commercial Bank

以数据大集中、网络电子银行为主要特征的现代商业银行信息化建设正在迅猛发展,使得传统的审计内容、审计线索、审计范围都发生了重大改变,而内部审计信息化也随之成为商业银行业务经营管理信息化的重要组成部分,成为提升内部审计监督能力的重要途径,成为提高风险管理水平的重要手段。本文从数据信息采集、整合、分析、信息系统建设及人才队伍建设五个方面入手,提出了进一步提升内部审计信息化建设水平的努力方向。

With the rapid development of the modern commercial bank information construction including data consolidation and electronic banking, the traditional audit content, audit trail and audit scope are all changeed. The in- formationization of internal audit is an important component part of the commercial bank management informationiza- tion, and also is one of the important measure to improve supervision ability and risk management. From five aspects of data collection, integration, analysis, information system construction and personnel training, this article puts forward a new direction about improving information construction of internal audit.