场景审计:数字化时代商业银行内部审计工作模式

Scenario Audit:Working Mode of Internal Audit of Commercial Banks in the Digital Era

数字化时代,商业银行内部审计如何基于风险场景视角构建风险识别、揭示、预防的动态能力,真实反映并还原业务与数据之间的映射关系愈发重要。场景审计作为数字化时代背景下商业银行内部审计工作模式创新与变革的新思路,基于场景理论与风险场景,融合了非现场审计与持续审计的优势,构建了更为体系化、精细化的新型审计工作模式,缓解了大数据分析技术在审计分析中的应用难度。本文以中国民生银行反洗钱审计场景为例,从审计任务划分与审计场景构建、业务场景数据要素抽象化、场景审计数据中台建设、搭建场景展示平台四个方面搭建了系统的场景审计工作流程。最后从转变审计作业模式,建立敏捷迭代的系统开发机制,建立上下贯通、总分联动与内外合作的审计团队等三个方面指出了场景审计有效实施的保障机制。

In the digital era,it is increasingly important for the internal audit of commercial banks to build dynamic capabilities of risk identification,disclosure and prevention based on the perspective of risk scenarios,and to truly reflect and restore the mapping relationship between business and data.Serving as a train of thought of the working mode of internal audit of commercial banks for the innovation and reform against the background of the digital era,scenario audit is based on scenario theory and risk scenario,combines the advantages of offsite audit and continuous audit,and constructs a more systematic and refined new audit working mode,which alleviates the difficulty of applying big data analysis technology in audit.Taking the anti-money laundering audit scenario of China Minsheng Bank(CMBC)as an example,this paper sets up a systematic scenario audit workflow from four aspects,that is,audit task division and audit scenario construction,abstraction of business scenario data elements,construction of scenario audit data center,and construction of scenario display platform.In the end,this paper points out the guarantee mechanism for the effective implementation of scenario audit,that is,changing audit operation mode,establishing an agile and iterative system development mechanism,and establishing an audit team coordinating top and down,headquarters and branches,and internal and external partners.