数据库技术在商业银行存款业务审计分析中的应用研究

发布时间：2018-07-27 14:24

【摘要】：计算机技术的迅猛发展，极大地提高了商业银行的信息化水平。据统计，2010年商业银行硬件网络平台就已经实现100%的应用，软件应用己经覆盖了90%以上的商业银行业务。在此形势下，对传统商业银行审计提出了巨大挑战。结构化查询语言SQL，多维分析技术，数据挖掘等数据库技术的出现，为商业银行信息化数据的审计处理提供了有效的工具和手段。应用数据库技术可在企业数字化平台上，针对其内部基础数据进行直接审计。应用数据库技术进行审计的最大优点是对电子数据的直接利用，这里所说的直接利用是指审计人员无需将其转换成电子账套，然后再实施审计程序。这种特点使数据式审计可以发挥其他模式下的审计所无法比拟的优势。依据应用数据库技术审计的基本理念，本论文根据商业银行贷款业务数据的结构特征和审计需求，实现了从传统的手工审计向数据库技术审计的重要转变，实现了计算机审计必须形成以数据标准化为基础、以分析模型为主体、以实践应用为验证标准的新的方法体系，形成了一个通用的基于数据库技术的商业银行存款业务审计分析模型，并对这个模型的应用进行了深入的探讨与实现。本存款业务数据库技术审计方案利用了计算机的功能和速度优势，提高了审计效率及审计质量，使得即便是非计算机审计人员也能通过该系统实现一定的审计目标，达到审计的目的，，成为帮助审计人员发现问题的有力的工具，实现对被审计单位的有效监督。
[Abstract]:The rapid development of computer technology has greatly improved the information level of commercial banks. According to statistics, in 2010, the hardware network platform of commercial banks has realized 100% applications. The application of software has already covered more than 90% commercial banks. In this situation, it has put forward a great challenge to the traditional commercial bank audit. SQL, the emergence of database technology such as multidimensional analysis technology and data mining provides effective tools and means for the audit processing of information data of commercial banks.
The application of database technology can be used to direct the direct audit of the internal basic data on the enterprise digital platform. The greatest advantage of the application of database technology is the direct use of electronic data. The direct use of this method is that the auditors do not have to convert them into electric subsets and then implement the audit procedure. Making data audit can play an incomparable advantage in other modes of audit.
According to the basic concept of application database technology audit, this paper has realized an important transformation from traditional manual audit to database technology audit according to the structural features and audit requirements of commercial bank loan business data. It has realized that computer audit must be based on data standardization, and the model is the main body, and the practice should be done. With the new method system of verification standard, a general audit analysis model of commercial bank deposit service based on database technology is formed, and the application of this model is discussed and realized. The technology audit scheme of this deposit business database uses the function and speed advantage of the computer and improves the audit efficiency. And audit quality, even non computer auditors can achieve certain audit goals through the system, achieve the purpose of audit, become a powerful tool to help the auditors find problems, and realize the effective supervision of the audited units.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.1;TP311.13

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