The end of the last century up to now, our country commercial bank in information system construction and expansion period, nearly nine into a more commercial banks have achieved a paperless office and the public service. According to the related statistical data, all the domestic commercial banks have to realize the hardware platform of network applications and software office business applications; most of the commercial bank in the management informatization also have to complete credit management, general ledger management information system construction. This means that the commercial bank based on computer and network characteristics of the spread of information systems. Therefore, the commercial banks information systems audit emerge as the times require. We believe that, in the coming decades, China’s audit of information system will have a great development, and in the process of informatization in China is of great strategic significance.The first part is an introduction, mainly introduces the topic of the research purpose and significance, domestic and foreign development situation of the proposition, research contents and methods.The second part focuses on the concept of information system, good to study commercial bank information system audit must understand the information systems audit concept and target, lest they miss the point, without clear aims, have a blurred vision.The third part through to the information systems audit concept with commercial bank information system and the characteristics of structure, summarizes the audit of commercial bank information system computer method, this project is mainly related to the application of audit procedures includes:test data, tracing, snapshot, continuous and intermittent simulation, embedded module method, data mining technology. This paper introduces the basic principles of these methods, advantages and disadvantages.Commercial banks to carry out information system auditing object of commercial banks is the computer information system, involving computer information system composed of various elements, this paper only computer technology from the angle of information system software and hardware platform and application system for testing and audit.Finally, according to the commercial bank information system structure characteristics and achieve business function angle, to the study of commercial bank information system auditing method of computer, and the familiar with some software testing method is improved, to achieve the basic does not affect commercial bank production environment for software testing. One is the data test and tracing method, two is the application of improved embedded program testing technique for the real-time audit supervision technology for the application of system testing, the three is based on outlier detection technique of reverse system leak detection method for information security detection. |