武汉农村商业银行内部审计系统的设计

发布时间：2018-04-11 19:10

本文选题：商业银行 + 内部审计系统　；参考：《湖北工业大学》2017年硕士论文

【摘要】：银行是社会发展的推动者,也是全世界风险最高的行业之一,随着它的业务范围涉及面越来越大,它的漏洞也越来越多,特别是近几年来,全球信息化迅速渗透甚至覆盖社会经济各个领域的关键阶段。信息化使得商业银行急需调整和改变内部审计的环境和技术水平,使之满足现代化商业银行的运作模式;以及,由于信息化技术的飞速发展和不断升级,对银行内部审计工作均提出了更高的要求。因此,商业银行内部审计应用信息技术也越来越重要。近年来,银行内管理人员或一般职员职业犯法,挪用储户资金等现象造成银行巨大损失的报道频频见诸报端,并且我国银行业在逐步加大与国际接轨的进程中,最为关注的不良资产问题往往也与违规行为相关联。业内权威人士指出,内部审计力量薄弱是屡屡出现以上问题的重要原因之一。因此,武汉农村商业银行决定开发建设自己的电脑审计制度。本文介绍了内部审计的发展过程,介绍了中国商业银行的现状和存在的问题,充分说明了武汉商业银行内部审计系统建立的重要性和必然性。第二章介绍了相关理论和技术,分析了武汉农村商业银行内部审计现状,证明了武汉农村商业银行内部审计系统开发的积极性和必要性。第三章介绍了武汉农村商业银行内部审计制度的系统的目标,内部审计所需要的功能,内部审计业务的流程,以及系统及性能的需求。根据现状的要求和分析,对武汉农村商业银行在数据提取,转换,载入和发展内部审计制度的研究中,对数据进行最终审计。第四章介绍了武汉农村商业银行内部审计制度的一些模块的详细设计。第五章是总结和展望。
[Abstract]:The bank is the promoter of social development and one of the most risky industries in the world. As its scope of business becomes more and more extensive, it has more and more loopholes, especially in recent years.Global informatization permeates and even covers the key stages in all fields of social economy.Informatization makes commercial banks urgently need to adjust and change the environment and technical level of internal audit to meet the operational mode of modern commercial banks; and, due to the rapid development and continuous upgrading of information technology,To the bank internal audit work has put forward the higher request.Therefore, the application of information technology in internal audit of commercial banks is becoming more and more important.In recent years, the phenomenon that managers or general staff in banks break the law and misappropriate depositors' funds has been reported frequently in the news, and the banking industry of our country is in the process of gradually increasing the integration with the world.The problem of non-performing assets, which is most concerned, is often associated with irregularities.Industry authorities point out that the weak internal audit force is one of the important reasons for these problems.Therefore, Wuhan Rural Commercial Bank decided to develop and build its own computer audit system.This paper introduces the development process of internal audit, introduces the present situation and existing problems of China's commercial banks, and fully explains the importance and inevitability of the establishment of Wuhan commercial bank's internal audit system.The second chapter introduces the relevant theory and technology, analyzes the present situation of Wuhan Rural Commercial Bank's internal audit, and proves the enthusiasm and necessity of the development of Wuhan Rural Commercial Bank's internal audit system.The third chapter introduces the objective of the internal audit system of Wuhan Rural Commercial Bank, the function of the internal audit, the flow of the internal audit business, and the requirements of the system and performance.According to the requirement and analysis of the present situation, the final audit of Wuhan Rural Commercial Bank is carried out in the research of data extraction, conversion, loading and development of internal audit system.Chapter four introduces the detailed design of some modules of Wuhan Rural Commercial Bank's internal audit system.The fifth chapter is the summary and prospect.
【学位授予单位】：湖北工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.35;F239.45;TP311.52

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