基于大数据分析的银行内部审计方法创新与应用  

Innovation and application of bank internal audit methods based on big data analytics

作　　者：高文 Gao Wen(Yangzhou Rural Commercial Bank,Yangzhou,Jiangsu,225000)

机构地区：[1]扬州农村商业银行,江苏扬州225000

出　　处：《市场周刊》2024年第35期80-83,共4页Market Weekly

摘　　要：基于大数据背景下银行内部审计方法的创新与应用,文章针对金融环境复杂化及数据量激增带来的挑战,深入探讨了传统审计方法的不足。文章首先阐述了大数据技术与银行内部审计的基本概念及其深远影响,随后构建了基于大数据的银行内部审计方法综合创新框架。文章还探讨了大数据技术在数据处理层面的应用,并设计了内部审计模型。最后,提出了实施策略与保障措施,为银行内部审计实践提供新的思路和方法。Based on the innovation and application of bank internal audit methods under the background of big data,this paper deeply explores the deficiencies of traditional audit methods in response to the challenges brought by the complex financial environment and the surge in data volume.The article first elaborates on the basic concepts of big data technology and bank internal audit and their profound im pact,and then constructs a comprehensive innovation framework for bank internal audit methods based on big data.The article also discus ses the application of big data technology in data processing and designs internal audit models.Finally,implementation strategies and safe guard measures are proposed to provide new ideas and methods for the practice of bank internal audit.

关 键 词：大数据分析 银行内部审计 智能审计工具 风险识别与预警 审计绩效评估 

分 类 号：F239.45[经济管理—会计学]