信息系统审计在商业银行中的应用.docVIP

信息系统审计在商业银行中的应用 [摘要]巴塞尔委员会指定的《有效银行监管的核心原则》指出：“银行监管体系应包括某种形式的现场和非现场监督”。因此，依靠信息系统审计实现现场与非现场相结合的内部审计体系，是商业银行提高内部审计，内部控制质量和效率的必然选择。 [关键词]信息系统审计；商业银行；信息化 Application of information system audit in commercial banks [Abstract]The core principles for effective banking supervision that the Basel Committee specifies pointed that: the banking supervision system should include some kind of scene and non spot supervision. Therefore, to rely on information system audit implementation of on-site and off-site audit system, is the inevitable choice that the commercial banks could improve the internal au