Research On Internal Continuous Audit Of CS Bank Based On Block-chain

With the continuous development of Internet information technology,information construction has become an indispensable part of economic and social progress and sustainable development of enterprises.On March 1st,2021,The China Association of Internal Audit(CIIA)issued the "No.3205 Practice Guide for Internal Audit--Information System Audit",which provides guiding operating procedures and methods for the vast number of internal audit institutions and personnel to standardize the information system audit behavior,and also puts forward requirements for remote off-site audit.At present,information technology has been widely used in China’s commercial banks,the construction of commercial bank information accounting system is constantly improved,but it also brings great challenges to the daily work of internal audit of commercial banks.In big data environment,in order to ensure the information of the sustainable development of commercial Banks,and accounting information system run smoothly,as a commercial bank "immune system" of the internal audit department also need to keep up with the informatization construction,to diversify the dynamic analysis of the data information,timely found potential risks and achieve real-time audit.From a higher level,broader scope,more comprehensive perspective to provide more timely,strategic,systematic,predictive and valuable audit advice.In 2016,China promulgated the 13th Five-Year National Informatization Plan,in which block-chain technology was officially mentioned at the national strategic level.The document emphasizes the need to strengthen innovation and application of block-chain and other new technologies to seize the dominance of the new generation of information technology.Based on the above analysis,this paper takes BCS as an example.First of all,the characteristics,functions and processes of continuous audit as well as the characteristics and basic architecture of block-chain technology are introduced in detail,and the compatibility between the two is analyzed.Secondly,it introduces the basic situation of BCS,the current situation of internal audit and the problems it faces,and makes clear the feasibility of building internal continuous audit system of BCS based on block-chain technology.Thirdly,determine the objectives and principles of internal continuous audit of BCS based on block-chain technology;After that,based on the internal technology layer of block-chain technology and combined with the characteristics of continuous audit,an architecture of "four blocks and five layers" was formed.Then,the internal continuous audit model of BCS based on block chaintechnology is constructed,and the implementation process of this model is introduced in detail.Then,it introduces the application of the internal continuous audit system based on block chain technology in BCS.Finally,according to the possible risks in the running process of the model,the concrete measures to ensure the smooth running of the model are put forward.This paper aims to combine block-chain technology with continuous audit and provide a new method and new idea for the development of BCS’s internal audit.