金融审计中的数据分析  

Research on Data Analysis in Audit over Financial Institutions

作　　者：吕劲松[1,2] 王忠[2] 

机构地区：[1]西南财经大学 [2]审计署金融审计司,邮政编码100830

出　　处：《审计研究》2014年第5期26-31,共6页Auditing Research

摘　　要：随着大数据时代的来临,数据分析成为金融审计信息化的主要技术和工具,数据分析平台在金融审计中发挥了至关重要的作用。本文详细介绍了新形势下金融审计的数据分析平台构建过程和功能特点,运用先进方法开展分析的领域,提出了基于大数据时代的新型审计组织模式,即"总体分析、发现疑点、分散核查、系统研究"。金融审计中广泛开展数据分析,不仅能够有效提升信息化条件下履行金融审计监督职责的能力,而且为实现未来审计由"数据孤岛性、业务封闭型、模式单一型"向"数据一体化、业务一体化、模式一体化"的发展创造了条件,进而实现金融审计的新突破,为发挥审计"免疫系统"功能,积极服务国家治理提供有力保障。At the big data era, data analysis has become the main technology and tools of the audit over financial institutions information. Data analysis platform plays a crucial role in the audit over financial institutions. This paper introduces the process and characteristics of the construction of data analysis platform in detail, the analized field of using advanced methods, puts forward the age of big data audit model based on the overall analysis, namely, discov- ery, verification, decentralized systenL Data analysis, to carry out a wide range of audit over financial institutions, not only can effectively improves the audit over financial institutions capability under the condition of information, but also creates the conditions for future audit by the data island, the business closed, single mode to the development of data integration, business integration, model integration, so as to realize the new breakthrough of audit over financial Institutions, play the function of the immune system , provide powerful support services for the national governance.

关 键 词：大数据 金融审计 数据分析 

分 类 号：TP311.13[自动化与计算机技术—计算机软件与理论] F239.65[自动化与计算机技术—计算机科学与技术]