Research On The Commercial Bank Audit Risk Analysis And Control Under The Data-based Audit Model

Commercial bank audit plays a very important role in modern financial risk regulation. The internal control of the commercial bank, along with the financial law, the regulation of the financial bureau, constitutes the BIG commercial bank regulation system. There are three main periods in the development of commercial bank audit : the Transation-based auditing, the System-based auditing and the Risk-based auditing. With twenty years' history, Chinese commercial bank audit has experienced three periends: govement auditing, System-based auditing and Risk-based auditing.The traditional bank audit faces great challenge with the development of financial globalization and mixed management integerted banking dirersified operation, especially the wide use of information technology in banking. So, it has significant importance theoritically and practically to develop a new commercial bank audit model and put it into practice in commercial bank audit.The first two chapters have made a comparasion between the Chinese commercial bank audit system and that of the west. prior to the development trendency of bank data and information technology, put forward the new concept of data-based audit model, dissertate it is the best audit model; then, the third chapter analyzes the characteristic of data-based audit model, then describes how to put data-based audit into practice; the paper finally analyzes the factors of audit risk of the data-based audit model and the audit risk is measured quantitatively by The analytic hierarchy process and fuzzy in chapter four. Finanlly in chapter five how to control the audit risk is discussed.