On The Commercial Banks' Internal Audit Informatization

At the first meeting of the Central Audit Committee,Xi Jinping delivered an important speech,pointing out that we should strengthen audit informatization construction through science and technology,we should strengthen the guidance and supervision of internal audit,mobilize the strength of internal audit and social audit,and strengthen the synergy of audit and supervision;Hu Zejun delivered a speech at the "Golden Auditing Project" construction promotion training conference to promote the science and technology audit.It can be seen that in the new era,the party and the state attach importance to the informatization construction of internal audit.It's a key step to research and explore the successful experience of the internal audit informatization construction.It is an important way for the development of the new era and inevitable choice for the full coverage of audit.As an important part of the internal management and supervision of the company,the internal audit is gradually evolving from the traditional mode into the internal audit information mode which is suitable for the information environment.Internal audit informatization of effectively utilizes information technology and resources in the daily internal audit work of commercial banks and complements with the business system.At the same time,in the process of transformation of internal audit mode in the commercial banks,there are both opportunities and challenges.Information technology overcomes the defect of traditional audit mode and brings convenience to the bank staff.At the same time,internal audit informatization model for internal auditors also cause difficulties which encourage commercial banks to increase the internal audit informatization.How to make full use of the advantages of internal audit informatization is a difficult problem to commercial banks in the process of internal audit informatization.This paper selects A Commercial Bank's internal audit informatization as the study case.First of all,the paper expounds A Commercial Bank's internal audit informatization function module,application examples,and the problems of the internal audit in the informatization,including the large differences of each branch of the informatization plan,the small correlation between modules,internal audit informatization evaluation focusing too much on business level and lack of internal audit team construction and so on,then analyze its lack of unified planning,the data information of auditing system and the limited audit informatization support,audit informatization evaluation system is not comprehensive and the construction of the internal audit personnel not value,and many other reasons.Finally,on the basis of combining with the feasibility and necessity,this paper puts forward to improve internal audit informatization implementation plan,strengthen the support of data information to the audit system,continue to strengthen internal audit informatization and build internal audit informatization measures such as comprehensive evaluation system to deepen A Commercial Bank's internal audit informatization.The main innovations of this paper are as follows: firstly,analyze in detail the informatization A Commercial Bank's internal audit informatization,which enriches the case study of the commercial banks' internal audit informatization,and help to standardize it;secondly,this paper analyzes A Commercial Bank's internal audit informatization and internal audit informatization process and results combining with the application level to analyze the function of internal audit informatization system which contributes to the construction and development of internal audit informatization which provides the model can be used for reference.