Analysis, Design And Implementation Of Bank Audit System

Auditing is a complex and systematic exercise, especially in large scale corporations such as banks. A typical process of Auditing needs to access massive amount of data and perform lots of follow-up procedures. In the past, all of these were done manually. However, with the rapid development of business, manually auditing was no longer fulfill the requirements of today's firms. Henceforce, A computer aid auditing software system (CAASS) is highly desirable in order to manage auditing projects. This thesis discusses the implementation of one such system.The computer aid auditing software system will be able to connect with enterprise accounting information system, management information system and decision support system, implementing auditing data collection, collation, analysis and transmission. This will allow the auditors to follow the trend of auditing, examine and verify the correctness of business data with the aid of the computers. By designing auditing flow in the CAASS, one can ensure the auditors to execute the auditing process according to the plan, maintain auditing quality, improve the proficiency of the process, prevent from mistakes that may occur.We define three common auditing flows through study the internal manual auditing process in the agriculture bank: offline auditing, online auditing and remote auditing. Among those the offline and online auditing are the strategy that the auditors in attend while the remote auditing represents the process that the manager of the banks doing a sample auditing through internet. The article introduces above three kinds of auditing flows and describes the develop of a web-based CAASS.In the traditional CAASS the system uses the forms or guides to deal with large amount of data, which is inefficient. The current article proposes a Chinese auditing data query and processing language, makes the auditors quickly accessing and processing the business data with script programs that strictly follow the grammars. By embedding the Chinese script language into the auditing process will be able to achieve the data query and processing more efficient and easy accessable for the auditors. The article implements a Chinese script language compiler.It is still difficult for the auditors who do not receive sufficient training to remember the grammar of the auditing data query language. The article also proposes a script inputting component by using Ajax technology. The component will inform the next step according to the current inputs from auditors and high light the various grammar fragments with different colors. This component has been implemented in Agriculture Bank Auditing Aid System and been proved to decrease the level of the script inputing errors by improving the readability of the code.