本文選題：商業(yè)銀行 + 內部審計系統(tǒng)��； 參考：《湖北工業(yè)大學》2017年碩士論文

【摘要】：銀行是社會發(fā)展的推動者,也是全世界風險最高的行業(yè)之一,隨著它的業(yè)務范圍涉及面越來越大,它的漏洞也越來越多,特別是近幾年來,全球信息化迅速滲透甚至覆蓋社會經濟各個領域的關鍵階段。信息化使得商業(yè)銀行急需調整和改變內部審計的環(huán)境和技術水平,使之滿足現(xiàn)代化商業(yè)銀行的運作模式;以及,由于信息化技術的飛速發(fā)展和不斷升級,對銀行內部審計工作均提出了更高的要求。因此,商業(yè)銀行內部審計應用信息技術也越來越重要。近年來,銀行內管理人員或一般職員職業(yè)犯法,挪用儲戶資金等現(xiàn)象造成銀行巨大損失的報道頻頻見諸報端,并且我國銀行業(yè)在逐步加大與國際接軌的進程中,最為關注的不良資產問題往往也與違規(guī)行為相關聯(lián)。業(yè)內權威人士指出,內部審計力量薄弱是屢屢出現(xiàn)以上問題的重要原因之一。因此,武漢農村商業(yè)銀行決定開發(fā)建設自己的電腦審計制度。本文介紹了內部審計的發(fā)展過程,介紹了中國商業(yè)銀行的現(xiàn)狀和存在的問題,充分說明了武漢商業(yè)銀行內部審計系統(tǒng)建立的重要性和必然性。第二章介紹了相關理論和技術,分析了武漢農村商業(yè)銀行內部審計現(xiàn)狀,證明了武漢農村商業(yè)銀行內部審計系統(tǒng)開發(fā)的積極性和必要性。第三章介紹了武漢農村商業(yè)銀行內部審計制度的系統(tǒng)的目標,內部審計所需要的功能,內部審計業(yè)務的流程,以及系統(tǒng)及性能的需求。根據(jù)現(xiàn)狀的要求和分析,對武漢農村商業(yè)銀行在數(shù)據(jù)提取,轉換,載入和發(fā)展內部審計制度的研究中,對數(shù)據(jù)進行最終審計。第四章介紹了武漢農村商業(yè)銀行內部審計制度的一些模塊的詳細設計。第五章是總結和展望。
[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.
【學位授予單位】：湖北工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.35;F239.45;TP311.52

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