Discussion On Internal Audit Of China Construction Bank Under Big Data Environment

Big data has become a distinct characteristic of the times,every retrieval on the network,every transaction,every flow of funds,will be included in the data collection,in the case of commercial banks,in the face of explosive data growth,the traditional internal audit thinking and means have been unable to meet its processing requirements;The risks faced by commercial banks are outstanding,and it is urgent to find new technical means to achieve risk management.Embracing the new era,internal audit has been given a new mission,and General Secretary Xi Jinping has publicly stressed the need to strengthen the guidance and supervision of internal audit work,mobilize the power of internal audit and social audit,and strengthen the combined power of audit supervision.The digitization of the world economy is the trend,and the digitization of internal audit should also go forward.As one of the five state-owned commercial banks,China Construction Bank has strong economic strength and information technology support,can meet the internal audit requirements of big data environment,and the exploration of big data technology will help promote the innovation of internal audit mode,occupy the highlands of data-based audit,and enhance its core competitiveness.At the same time,the study of the internal audit of China Construction Bank in the big data environment can provide lessons for the banks that intend to adopt the same model in the future.This paper expounds the research background and significance in the introduction section,reviews the research on the internal audit of commercial banks in the environment of big data and big data,and then paves the theoretical overview of the internal audit of commercial banks in the big data environment through the evaluation of the effect of concept definition,theoretical basis,focus and implementation.Combined with the case of internal audit of China Construction Bank in the big data environment,the internal audit practice of China Construction Bank on credit business,procurement management and operational risk in the big data environment is analyzed in depth and the practice of the practice is evaluated.Regarding the case of china construction bank's internal audit practice in the big data environment,in the internal audit practice of credit business,this paper expounds the data tracking tool of key customers from the three aspects of automation and visualization of credit business analysis,collecting risk information data to assess risk status,and developing data tracking tools for key customers.In the internal audit practice of procurementmanagement,this paper analyzes from three aspects of using multi-party data to identify bad suppliers,construct a database of suppliers' suspicious behavior,and use verification tools to identify suspected fraud.Using the data collision of business components to identify suspicious transactions,the integration of intermediate data to form a sample of on-site verification three aspects of analysis,then,the internal audit content and scope,data application effectiveness,audit results credibility of three aspects to improve the overall evaluation of the overall practice of China Construction Bank in the environment of internal audit.Finally,through the practice of credit business,procurement management and operational risk of China Construction Bank in the big data environment,this paper summarizes the experience and considerations of China Construction Bank's internal audit in the big data environment: research and development of key customer data tracking tools,the use of verification tools to confirm fraud,Establishing an integrated database architecture is an important experience of internal audit in the big data environment.At the same time,we should also focus on speeding up the conduction of internal audit concepts in the big data environment,promoting full participation,especially the management's emphasis on big data technology,and focusing on the development of innovative tools,expanding the perspective of analysis,and accelerating the application of cutting-edge technologies and basic models to support data-based internal audit.It is also necessary to pay attention to the clear management responsibilities and the maintenance of data security to ensure the effective operation of internal audit of commercial banks and the security of storage data in the context of big data.