A商业银行基于XBRL的持续性内部审计模型构建研究

发布时间：2018-07-03 02:46

本文选题：A商业银行 + 持续审计　；参考：《兰州财经大学》2017年硕士论文

【摘要】：随着互联网信息技术的持续发展,信息化建设已成为经济社会进步、企业可持续发展不可或缺的一部分,同时也对我们的生活、工作和思维产生了革命性的改变。我国商业银行在不断推动信息化建设进程的同时会计系统的信息化建设也在不断推进。2012年4月财政部发布了《关于银行业金融机构实施企业会计准则通用分类标准的通知》,XBRL技术的运用正式在我国商业银行拉开帷幕。目前,XBRL技术已在我国商业银行得到广泛的应用,商业银行信息化会计系统建设不断完善,但这也为以经营风险为特质的商业银行的内部审计的日常工作带来了巨大的挑战。在XBRL信息数据环境下,信息化商业银行的可持续发展以及信息化会计系统的顺利运行都要求作为商业银行“免疫系统”的内部审计进行信息化建设,以此实现多元化的数据信息的动态的关联性分析,及时发现潜在风险,做到实时审计,从更高的层面、更广阔的范围、更加综合的角度提供更具时效性、战略性、系统性、预见性和价值性的审计意见。基于上述分析,文章将从个案入手,以A商业银行为例,首先,明确构建A商业银行基于XBRL的持续性内部审计模型的必然性。其次,对A商业银行基于XBRL的持续性内部审计模型的相关主体进行分析;再次,确定A商业银行基于XBRL的持续性内部审计模型的构建目标;之后,文章将分析由于A商业银行基于XBRL的持续性内部审计模型技术驱动性等特点,该模型在运行过程中将会面临哪些方面的风险;然后,依据该模型运行过程中所面临的风险,文章将在模型设计初期采用先进的技术手段,以此进行风险控制,尽可能的降低风险发生的概率。最后,文章以智能代理模型为A商业银行基于XBRL的持续性内部审计模式实现的基础,将XBRL技术与持续审计相结合,为A商业银行内部审计的发展提供一个新方法、新思路。同时文章将会根据A商业银行基于XBRL的持续性内部审计模型的实施,对该模型进行评价,并站在A商业银行的角度,从应用该模型的准备、实施、报告三个阶段分别提出相关的注意事项,最终总结出保障该模型顺利运行发展的措施。文章通过对A商业银行基于XBRL的持续性内部审计模型的构建研究,以期待能够有效利用XBRL信息数据环境特点提高A商业银行内部审计工作的时效性,为A商业银行内部审计工作提供一个新思路、新方法,使A商业银行内部审计工作可以提供更为及时、准确的信息数据,为企业高层管理者制定风险预测及报警机制,完善企业经营管理模式给予支持,从而使内部审计的增值性职能得以充分体现。
[Abstract]:With the continuous development of Internet information technology, information construction has become an indispensable part of economic and social progress, sustainable development of enterprises, but also to our lives, work and thinking has a revolutionary change. China's commercial banks are pushing forward the process of informatization construction while the construction of accounting system informatization is also advancing. In April 2012, the Ministry of Finance issued the General Classification Standard on the implementation of Enterprise Accounting Standards by Banking Financial institutions The application of XBRL technology is officially launched in commercial banks of our country. At present, XBRL technology has been widely used in commercial banks in China, and the construction of information accounting system of commercial banks has been continuously improved. However, this has also brought great challenges to the daily work of internal audit of commercial banks, which is characterized by management risks. Under the XBRL information data environment, the sustainable development of the information commercial bank and the smooth operation of the information accounting system require the informatization construction as the internal audit of the "immune system" of the commercial bank. In this way, dynamic correlation analysis of diversified data and information can be realized, potential risks can be detected in time, real time audit can be achieved, and more timely, strategic and systematic measures can be provided from a higher level, a broader scope and a more comprehensive perspective. Foresight and value of the audit opinion. Based on the above analysis, this paper will start with a case study and take A commercial bank as an example. Firstly, it is necessary to construct a continuous internal audit model of A commercial bank based on XBRL. Secondly, it analyzes the relevant subjects of the continuous internal audit model of A commercial bank based on XBRL. Thirdly, it determines the goal of constructing the continuous internal audit model of A commercial bank based on XBRL. This paper will analyze the risks in the running process of the continuous internal audit model based on XBRL, which is based on the characteristics of XBRL-based internal audit model, and then, according to the risk in the process of running the model, the paper will analyze the risk of the model. In order to reduce the probability of risk occurrence, advanced technical means are adopted in the early stage of model design. Finally, this paper takes the intelligent agent model as the basis for the realization of the continuous internal audit mode of A commercial bank based on XBRL, and combines XBRL technology with continuous audit to provide a new method and new idea for the development of internal audit of A commercial bank. At the same time, according to the implementation of A commercial bank's continuous internal audit model based on XBRL, this paper will evaluate the model, and from the perspective of A commercial bank, from the perspective of the application of the model, the implementation, In the three stages of the report, the relevant points for attention are put forward, and finally, the measures to ensure the smooth operation and development of the model are summarized. Through the research on the construction of the continuous internal audit model of A commercial bank based on XBRL, this paper hopes to effectively utilize the characteristics of XBRL information data environment to improve the timeliness of the internal audit work of A commercial bank. It provides a new idea and method for the internal audit work of A commercial bank, so that the internal audit work of A commercial bank can provide more timely and accurate information data, and make the risk prediction and alarm mechanism for the senior managers of the enterprise. Improve the enterprise management mode to support, so that the internal audit value-added function can be fully reflected.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42;F239.45

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