Research On Information System Audit Of Commercial Banks Based On COBIT5.0

With the deepening of the application of information technology in the banking field,the information system has gradually become the key factor for the stable operation and development of the bank.The banking industry's high dependence on the information system makes the security,reliability and effectiveness of the information system directly related to the security of the entire banking industry and the stability of the financial system.Information systems auditing has helped to control the risk of banking information systems.Abroad,the audit of information systems has been more researched;the corresponding information system audit norms have been introduced,such as IS027001,COBIT,GAIT,FISCAM and other criteria.However,in our country,the information system audit is still a new topic.In the case of domestic information system audit system is not perfect,the majority of scholars advocate the combination of enterprise information system construction and audit practice,targeted reference COBIT a number of IT management processes Control objectives,and then carry out information system audit.However,how to learn from COBIT,few scholars combined with specific cases to make analysis and research.In this paper,taking Bank A as an example,and analyzes the current situation and existing problems of A-bank information system audit,and then based on COBIT5.0 to A bank information system audit from the audit standards,audit scope,audit technology,auditors four aspects of the improvement.' In.particular,the COBIT5.0 huge system combined with the actual situation of bank A was streamlined,and the principle of streamlining is given,the scope of the current audit work of Bank A is clarified,and the framework of information system auditing for Bank A is established.Finally,this article takes one of 32 IT management processes in COBIT5.0 as an example,and carries on the further discussion to the information system audit application based on COBIT5.0.Through the above research,this paper mainly has the following contributions:1.The COBIT5.0 of 32 IT management processes were streamlined and optimized,the A bank information system audit focus and scope of a clear;2.COBIT5.0 control combined the results show that the method is practical and feasible for the audit of some management processes in the information system.3.Based on the COBIT5.0 information system audit standards and methods,to carry out the audit of banking information systems have a certain role in promoting.This is to promote the COBIT5.0 commercial bank information system audit in the practical application,made a useful exploration,intended to carry out information system audit work to provide a useful idea.