Study On The Application Of Data-based Audit In Commercial Bank Loan Business

With the rapid development of computer technology, the informatization level of commercial banks has been greatly improved. According to statistics, all of the commercial banks have used hardware network platform which have been covered full of the commercial banking business and software applications which have been covered more than90percent of the commercial banking business in2010. In this situation, a huge challenge has been presented the traditional audit of commercial banks. What are the standard procedures, steps and methods to IT commercial banks’ audit? What’s the judge? How to judge? Currently there is no uniform standard. These have greatly affected the efficiency, effectiveness and scientificity of IT commercial banks’audit.In this situation, data-based audit is introduced, which mainly refers to using the information technology to audit its internal basic data in the enterprise digital platform. The biggest advantage of data-based audit is the direct use of electronic data, which means that auditors needn’t to convert electronic data into electronic account set, and then conduct audit procedures. This feature enables data-based audit could play the advantage that any other audit model can not match. Data-based audit is a product of the development of information technology, which requires auditors must have the computer and other related knowledge. According to the basic concept of data-based audit, this paper analyzes the loan business of commercial banks and discusses the necessity and feasibility to the use data-based audit in commercial banks loan business. After that, the support platform of the commercial bank loan business data auditing and the corresponding implementing process. Finally, taking a specific bank for example, this paper discusses the data of audit process by the application of information technology to the bank loan business, which significantly improves the efficiency and effect of the auditing.According to the structural features of commercial bank loan business data and the requirements of auditing, this paper uses structured query language (SQL) and on-line analytical processing technique to normalize the business data, and establish auditing table based on business features which apply the automatic treatment of computer techniques performing data analysis. It provides a set of effective analysis methods and a tool to the operation of the auditing analysis.