商业银行实施持续审计的障碍和克服对策研究.pdf

ABSTRACT environmentis Thecurrenteconomicandfinancial complicated．As is kindsof thecommercialbusiness diversifed，all banking increasingly followed．Asan ofinternalcontrolof risksare importantpart comm、ercial ofinternal istofind bank，theduty auditingdepartmentauditingemphasis basedonriskidentificationand thatcommercialbankscan evaluation，SO anddealwithrisks the of effectively，and ability prevent strengthen basedonIT risks．Intheinformationcontinuousaudit resisting age，the whichcharacteristicsof andreal-timeisa kindof sustainability verygood newauditmethodtomakeforthelimitationsoftraditionalaudit．It up Callbettermeettheneedsofrisk in forrealtime managementbanking ofcontinuousauditin information．However，byfar，theprogress commercialbanksis slow． very This the andessenceofthecontinuous paperanalyzesconcept auditing combinedwithhistoricalrecordsandachievementsof then thereasonofcommercialbanksto continuous expound implement audit．Staticmodelofinsufficientinformationandthe game are to theobstaclesofcommercial theory principal—agentappliedanalyze banks