計(jì)算機(jī)在商業(yè)銀行審計(jì)中的應(yīng)用課件

計(jì)算機(jī)在商業(yè)銀行審計(jì)中的應(yīng)用

3/8/20231計(jì)算機(jī)審計(jì)的背景

BackgroundofITaudit審計(jì)署從1999年起先在商業(yè)銀行全面運(yùn)用計(jì)算機(jī)技術(shù)開(kāi)展審計(jì)工作，至今已有五年時(shí)間計(jì)算機(jī)審計(jì)及相關(guān)技術(shù)的發(fā)展普及對(duì)審計(jì)工作產(chǎn)生較大的影響對(duì)今后計(jì)算機(jī)審計(jì)工作發(fā)展有著重要意義FiveyearshavepassedsinceCNAOstartedtoapply,inanall-roundway,computertechnologyinauditingcommercialbanksin1999developmentandpopularizationofcomputerauditandrelevanttechnologieshaveexertedsignificantimpactonauditingworkTakeagreatimportancetothedevelopmentofcomputeraudit3/8/20232第一次實(shí)現(xiàn)了行業(yè)計(jì)算機(jī)審計(jì)的突破順當(dāng)?shù)囟冗^(guò)了沒(méi)有紙質(zhì)帳的審計(jì)難關(guān)成功地實(shí)現(xiàn)全行業(yè)數(shù)據(jù)采集轉(zhuǎn)換第一次實(shí)現(xiàn)數(shù)據(jù)大集中銀行的審計(jì)RealizingthefirstbreakthroughofcomputerauditinasectorSmoothlyovercomingdifficultiesinauditingpaperlessaccountsSuccessfullyrealizingdatacollectionandconversioninthewholesectorPerformingauditsofbankswithhighdataconcentrationforthefirsttime商業(yè)銀行計(jì)算機(jī)發(fā)展歷程

Courseofdevelopmentincomputerauditofcommercialbanks3/8/20233商業(yè)銀行計(jì)算機(jī)發(fā)展歷程

Courseofdevelopmentincomputerauditofcommercialbanks聯(lián)網(wǎng)審計(jì)取得階段性成果擴(kuò)大審計(jì)的領(lǐng)域，提高審計(jì)質(zhì)量形成計(jì)算機(jī)審計(jì)軟件體系為計(jì)算機(jī)審計(jì)核心業(yè)務(wù)系統(tǒng)建設(shè)打下基礎(chǔ)Gainingperiodicachievementsinnetworkingaudit

Expandingauditingfieldsandraisingauditingquality

Formingacomputerauditsoftwaresystem

Layingdownbasisforbuildingthecoresystemofcomputerauditbusiness

3/8/20234計(jì)算機(jī)審計(jì)的主要做法和基本閱歷

Principalpracticesandbasicexperience

ofcomputeraudit計(jì)算機(jī)審計(jì)的基本組織方式計(jì)算機(jī)審計(jì)的幾種模式計(jì)算機(jī)審計(jì)在技術(shù)上的應(yīng)用創(chuàng)新Basicorganizationformofcomputeraudit

Severalmodelsofcomputeraudit

Technologyapplicationandinnovationofcomputeraudit

3/8/20235計(jì)算機(jī)審計(jì)的基本組織方式

Basicorganizationformofcomputeraudit

統(tǒng)一組織協(xié)調(diào)集中重點(diǎn)核查分層次組織實(shí)施審計(jì)研發(fā)同時(shí)并舉強(qiáng)化專(zhuān)業(yè)培訓(xùn)引入資源搞活技術(shù)支持Unifyingorganizationandcoordination

Concentratingauditingverificationanddetectiononkeyitems

OrganizingcomputerauditatdifferentlevelsConductingauditandresearchanddevelopmentsimultaneously

EnforcingprofessionaltrainingAbsorbingresourcestoactivatetechnologicalsupport3/8/20236統(tǒng)一組織協(xié)調(diào)

Unifyingorganizationandcoordination

統(tǒng)一組織協(xié)調(diào)制定統(tǒng)一計(jì)算機(jī)審計(jì)目標(biāo)、進(jìn)度、要求統(tǒng)一數(shù)據(jù)轉(zhuǎn)換方案統(tǒng)一計(jì)算機(jī)審計(jì)流程使用統(tǒng)一審計(jì)軟件平臺(tái)統(tǒng)一的組網(wǎng)和安全標(biāo)準(zhǔn)3/8/20237集中重點(diǎn)核查

Concentratingauditingverificationanddetectiononkeyitems

3/8/20238分層次組織實(shí)施

Organizingcomputerauditatdifferentlevels

3/8/20239審計(jì)研發(fā)同時(shí)并舉

Conductingauditandresearchanddevelopmentsimultaneously

3/8/202310強(qiáng)化專(zhuān)業(yè)培訓(xùn)

Enforcingprofessionaltraining

3/8/202311引入資源搞活技術(shù)支持

Absorbingresourcestoactivatetechnologicalsupport需求、規(guī)劃(審計(jì)署掌握主導(dǎo)權(quán))技術(shù)難題計(jì)算機(jī)通用技術(shù)培訓(xùn)軟件開(kāi)發(fā)升級(jí)及技術(shù)服務(wù)軟件公司科研院所與被審計(jì)單位聯(lián)合學(xué)校、公司3/8/202312計(jì)算機(jī)審計(jì)的幾種模式

Severalmodelsofcomputeraudit

單機(jī)審計(jì)模式局域網(wǎng)審計(jì)模式遠(yuǎn)程網(wǎng)審計(jì)模式局域網(wǎng)群集審計(jì)模式PCauditmodel

LANauditmodel

LongdistanceauditmodelAuditmodelofLANenterpriseextensionedition

3/8/202313單機(jī)審計(jì)模式

PCauditmodel

備份數(shù)據(jù)庫(kù)業(yè)務(wù)系統(tǒng)數(shù)據(jù)庫(kù)被審計(jì)單位業(yè)務(wù)機(jī)基礎(chǔ)數(shù)據(jù)庫(kù)通用審計(jì)系統(tǒng)前置機(jī)數(shù)據(jù)采集系統(tǒng)審計(jì)計(jì)算機(jī)3/8/202314局域網(wǎng)審計(jì)模式

LANauditmodel

3/8/202315遠(yuǎn)程網(wǎng)審計(jì)模式

Longdistanceauditmodel

3/8/202316局域網(wǎng)群集審計(jì)模式

AuditmodelofLANenterpriseextensionedition

3/8/202317聯(lián)網(wǎng)審計(jì)技術(shù)探討與應(yīng)用示范

Researchofnetworkingaudittechnologyandapplicationdemonstrate3/8/202318計(jì)算機(jī)審計(jì)在技術(shù)上的應(yīng)用創(chuàng)新

Technologyapplicationandinnovationofcomputeraudit系統(tǒng)分析技術(shù)的應(yīng)用數(shù)據(jù)采集轉(zhuǎn)換技術(shù)應(yīng)用數(shù)據(jù)庫(kù)技術(shù)的應(yīng)用程序設(shè)計(jì)、人工智能技術(shù)的應(yīng)用導(dǎo)向、跟蹤技術(shù)的應(yīng)用各種接口技術(shù)的應(yīng)用群集數(shù)據(jù)庫(kù)技術(shù)的應(yīng)用ApplicationofsystemanalysistechnologyApplicationofdatacollectionandconversiontechnologyApplicationofdatabasetechnologyApplicationofprogramdesigningandhumanintelligencetechnologiesApplicationofguidingandfollow