计算机信息系统环境下的商业银行审计  

Audit of Commercial Bank in the Circumstance of Computer Informational System

作　　者：陈晓丹 幸倞[2] 

机构地区：[1]湖南省生物机电职业技术学院,湖南长沙410000 [2]广州金融高等专科学校,广东广州510520

出　　处：《华南金融研究》2003年第5期54-57,共4页South China Financial Research

摘　　要：现代商业银行在处理交易和资金划拨中,对计算机信息系统的应用愈来愈频繁。在计算机信息系统环境下,商业银行审计程序、审计计划、内部控制测试等都发生了巨大的变化。与此同时,计算机错误、舞弊甚至犯罪案件不断增加,这使商业银行审计面临严峻挑战。The computer informational system is used more and more frequently when modern commercial banks deal with the trade and transfer the capital. In the circumstance of computer informational system,many changes have happened in commercial bank's operation,such as audit procedure,audit plan,the test of interior control,etc. At the same time,the mistake of computer, malpractice, even misdeeds through computer have increased quickly. Therefore, audit of commercial bank is faced with an austere challenge.

关 键 词：计算机信息系统 商业银行 银行审计 审计计划 内部控制 审计程序 

分 类 号：F239.65[经济管理—会计学] F830.33[经济管理—国民经济]