探析大数据审计在商业银行审计中的应用  

Explore the application of big data audit in commercial bank audit

作　　者：李陇疆 Li Longjiang(Xinjiang Bank Co.,Ltd.,Hami Branch,Hami,Xinjiang,839000)

机构地区：[1]新疆银行股份有限公司哈密分行,新疆哈密839000

出　　处：《市场周刊》2025年第8期96-99,共4页Market Weekly

摘　　要：商业银行作为金融行业的重要组成部分,大数据技术对商业银行运营管理模式产生了深远的影响,但也对其内部审计体系构成了新的考验与风险挑战。文章分析了大数据审计在商业银行审计中的应用基础、应用现状及存在的问题,重点阐述了具体的应用策略,旨在有效整合大数据审计技术,提升审计工作的效率与精度,以及商业银行的运营效率,优化风险防控。As the core pillar of the financial industry,big data technology has had a profound impact on the operation and management mode of commercial banks,but it also poses new challenges and risks to their internal audit system.This article analyzes the application foundation of big data auditing in commercial bank auditing,current status and existing problems of big data auditing in commercial bank auditing,and focuses on the specific application strategies,aiming to effectively integrate big data audit technology,improve the efficiency and accuracy of audit work,enhance the operational efficiency of commercial banks,and optimize risk prevention and control.

关 键 词：大数据 审计 商业银行 银行审计 

分 类 号：F832.33[经济管理—金融学] F239.4