The IT Application Control Audit Of The Commercial Banks In China

The reliance of information systems on the information system is becoming more and more important,and the structure and function of the information system are becoming more and more complicated.Therefore,its stability,security and reliability are becoming more and more important.In the audit of the principle of prudence,it is also necessary to introduce a new management mechanism-IT audit,a series of levels of information system security,implementation and investment effectiveness,to take appropriate careful assessment,guidance and Improve,prevent the improper use of information systems,misuse,technical abuse and other hazards.Based on the research of domestic and foreign scholars,IT audit is through the acquisition of relevant evidence,and then evaluate whether the information system can guarantee the safety of assets,data integrity and the effectiveness of the use of a process.It can be seen that IT auditing requires not only checking the health of the information system itself,but also assessing the effectiveness of information systems to support the business.However,China's commercial banks in the business-related data processing and process control of IT application control audit,there is still a lack of mature experience can learn from.Therefore,it is of practical value to study the method of IT application control audit in commercial banks and to avoid the risk of failure of bank information system.This paper mainly studies the method of IT application control audit,and takes the commercial draft system of Fuzhou City Commercial Bank as an example to verify the IT application audit method.The main content of the article is:first from the IT audit in the importance of modern corporate governance,IT audit and the characteristics of its application control,analysis of IT audit is not only for the information system and its environment itself(general control)to assess,At the same time,it should also include the evaluation of the accuracy,validity and completeness of the business processes,activities and data that are operated by the information system.Secondly,the current situation of the gap between the IT control and audit of IT,China's commercial banks in this area is still at the beginning of the reasons for the level of exploration,obtained need to explore a set of effective IT application control audit methods for use;then from how to identify system risks,identify risk control measures,evaluation and control activities effective The third part of the three aspects to explore the IT application control audit method research;Finally,the use of research methods,from the system as a whole process,input control,processing control,output control and other aspects of the specific implementation of the effective evaluation of bank information systems,Application controls the operability of audit methods.This paper has both normative theory and empirical research,and explores how to set up a set of operational guidelines for IT application control audit with strong operability,to evaluate the effectiveness of risk control of commercial banks'important business systems.