大数据背景下商业银行内部审计风险防控研究  

Research on Risk Prevention and Innovation of Internal Audit of Commercial Banks Under the Background of Big Data

作　　者：夏诗园 XIA Shiyuan(Audit Scientific Research of Niational Audit Office,Beijing 100071)

机构地区：[1]审计署审计科研所,北京100071

出　　处：《西部金融》2020年第11期58-61,67,共5页West China Finance

基　　金：国家社会科学青年基金项目“去杠杆进程中地方政府债务管控研究”(19CJY054)。

摘　　要：大数据技术在商业银行内部审计中的应用,从根本上改变了商业银行的内部审计模式,极大提高了内部审计效率,优化了审计资源,降低了审计风险,但大数据在商业银行内部审计工作中的使用也存在诸多安全隐患。本文简要论述了我国传统商业银行内部审计工作现状及存在的问题,探讨了大数据背景下商业银行内部审计工作面临的机遇与挑战,总结了商业银行内部审计在应用大数据技术层面存在的难点与障碍,有针对性地提出大数据环境下银行内部审计风险防控的路径选择。The application of big data technology in the internal audit of commercial banks has fundamentally changed the internal audit mode of commercial banks, greatly improved their internal audit efficiency, optimized audit resources and reduced audit risk.However, there are many security risks in the field of internal audit when commercial banks use big data technology to mine information. Firstly,we discusses the current situation and existing problems of the internal audit of commercial banks of China, then we analyses the innovation and challenges faced by the internal audit of commercial banks under the background of big data, what’s more,we summarizes the difficulties and obstacles existing in the application of big data technology in the internal audit of commercial banks,and finally puts forward the risk prevention of internal audit of banks under the environment of big data Control the path selection.

关 键 词：商业银行 内部审计 风险控制 大数据 

分 类 号：F293[经济管理—国民经济]