信息化环境下甘肃建行内部审计质量提升的研究.pdfVIP

Research of Quality Impr0Vement in Internal Audit in IjanSU乙0nStrUCtlon BanK ln tne EnVlronment 0l J7’J一 · J●1n ■ ● ·■1n ● ．●● Inflormatization ABSTRACT Chinafs commercial banks started in the construction of electronization． ARer the concentration of da饥the support of decision of IT management and the continuouS inIlovation in financial serVices，they built a real—time settlement network which can coVer the whole coum巧 and deVeloped channels of Vinual serVices such aS selfservice banking，telephone banking， customer seⅣice centers，online banking and mobile phone ban“ng．It gradualIy fomed the syStem of bank infomatization serVice and implemented of the management of infomation security leVel． With the rapid deVelopment of informatization of commercial bankS，the objectS and methods of intemal audit haVe changed a lot．At present，the unmarulization，the automatization锄d the intelIectuali刎ion in business of commercial banl(S haVe radically changed．晰th the rapid expansiOn Of diVerSe business data and the replacement Of仃{lditional paper boOkS aIld written records by magnetic medi巩it is more and more dimcult for auditorS to obtain t锄gible clues．In practice，the contradiction between the rapid deVelopmentS of informatization，the limitation of audit resources，the increaS．mg audit requirements，hea“er audit taSks and the relatiVely low audit quality’the low pmfessional quali够of stafr and the gmwing innovation in矗nancial buSiness bec锄e incre邪ingly prominent arId seriouSly a髓cted the quali够 of intemal audit． The infomlati硪ion leads t0 the digitiZalion of audit objects，the f-uzzification of audit clueS柚d the diVerSification Of audit risks．The defects of auditing business management haVe been gradually reVealed．ThuS，how to e行ectiVely preVent the enonTlous risl(S of IT fhud becomes panicuIarly critical to enhancement of the quality of intemal audit．In 2008，in a French bank‘‘Soci6惦 G6n∈raIe”，an employee who is proficient in IT’deliberately inVaded the b锄k’s securi够system， fabricated the