大数据背景下央行内审模式转变与改进路径——基于TCBS计算机辅助审计案例

Transformation of the Internal Auditing Mode and Improvement Path of the Central Bank under the Background of Big Data——Case Study of Computer-aided Audits Based on TCBS

大数据时代的到来,冲击改变了经济社会思维方式,也给审计工作带来巨大挑战。在此背景下,人民银行内部审计模式转变势在必行。本文首先梳理了大数据的内涵特点及对审计工作的影响,并结合实地调研,概括总结了国内外审计行业应对大数据挑战的做法与经验。在此基础上,总结分析基层央行内部审计现状与存在的突出问题,并以计算机辅助审计技术(CAATs)在TCBS业务审计中的成功应用为例,深入剖析审计模式的转变与成功经验,提出内审模式整体转变设想与路径选择。

The arrival of the era of big data has impacted on and changed the way of economic and social thinking, and also brought great challenges to the auditing work. In this context, the internal auditing model of the PBC is imperative. This paper first analyzes the connotation of the characteristics of big data and the impact on the auditing work.Combined with the on-the-spot investigation, this paper summarizes the experience of how the domestic and foreign auditing industry meet the challenges of big data. On this basis, it summarizes and analyzes the existing problems and the present situation of internal auditing of the central bank at the grassroots level. And taking the Computer Aided Auditing Technique （CAATs） in the TCBS business in the audit of the successful application as an example, an indepth analysis of changes and the successful experience of the audit model was done. Finally, on the basis of deeply analyzing the changes of auditing model and summarizing the successful experience, it puts forward the overall change of the internal auditing mode and path selection.