大数据环境下商业银行的内部审计研究.docVIP

大数据环境下银行内部审计研究 摘要 随着经济发展水平的提高，科学技术的不断发展，信息爆炸式增长，大数据时代也悄然而至。诚然，大数据时代是人类进一步发展的有利时机，但与此同时他也面临着大数据带来的各种挑衅。大数据作为容量巨大、快速多样的信息资产，为提供决策、洞察发现和优化流程做出了相当大的贡献。但与之而来的亦是大数据技术信息安全、审计工作人员对于大数据技术运用等一系列问题。大数据技术具有的更强的具体性、海量性和活跃性，如果可以和银行内部审计的实时性、持续性和风险可控性完美的结合在一起，就可以更好的提高银行内部审计工作的质量和效率。 因此，本文将从大数据环境下银行内部审计的影响进行分析，接下来阐述大数据环境下银行内部审计部门面临的各种问题，最后总结大数据环境下银行内部审计的改进建议。 关键词：大数据 银行 内部审计 Abstract With the improvement of the level of economic development, the continuous development of science and technology, the explosive growth of information, the era of big data also quietly.It is true that the era of big data is a favorable time for the further development of mankind, but at the same time, it also faces all kinds of provocations brought by big data.As an information asset with huge capacity and rapid diversity, big data has made considerable contributions to providing decision-making, insight, discovery and optimization processes.However, a series of problems, such as information security of big data technology and auditors application of big data technology, also come along with it.Big data technology has stronger specificity, magnanimity and activeness. If it can be perfectly combined with the timeliness, continuity and risk control of internal audit of Banks, it can better improve the quality and efficiency of internal audit of Banks. Therefore, this paper will analyze the impact of bank internal audit in the context of big data, then elaborate on various problems faced by bank internal audit departments in the context of big data, and finally summarize Suggestions for improvement of bank internal audit in the context of big data. Keywords: Big Data, Bank, internal audit 目录 TOC \o 1-3 \h \u 摘要 I Abstract II 目录 III 前言 1 1 相关理论概述 2 1.1 大数据环境的概述 2 1.2 内部审计的相关理论 3 2 大数据环境下银行内部审计的影响 5 2.1 内部审计环境和审计对象的变化 5 2.2 内部审计目标的变化 6 2.3 内部审计模式的改变 6 2.4 审计人才队伍建设要求转变 7 3 大数据环境下银行内部审计面临的挑战和成因分析 8 3.1 挑战 8 3.1.1 银行组织模式与运营模式的挑战 8 3.1.2 信息化建设的挑战 8 3.1.3 对审计人才的挑战