Case Study Of Off-Site Internal Audit Of Bank A Based Big Data

Supervisory and management authorities have repeatedly pointed out that it is necessary to always keep in mind the "great of the country",effectively focus on serving the real economy,preventing and controlling financial risks,and deeply strengthen the three tasks of financial reform and implement them in various work.The banking industry has gained the opportunity of digital transformation from a single real economic model to financial innovation and multi-faceted development,but it also means that it will face greater pressure and risks under the new normal economic development trend.Therefore,when implementing internal audit and other activities,commercial banks introduce leading technologies and means to comprehensively adjust and upgrade the prevention and control of risks.Under the digital economy,how to better use the data resources obtained by processing,sorting and analyzing a large number of retained data sets according to specific application goals is a research topic that both theoretical and practical circles are concerned about.Traditional auditing methods have been unable to adapt to the development of commercial banks,and the relevant technical achievements obtained by modern scientific development should be implemented and applied in the audit process as soon as possible to meet the current centralized audit of huge data.Therefore,the internal audit department of banks has gradually paid attention to off-site auditing.A Commercial bank actively summarizes and shares relevant technical experience in the exploration and application of off-site auditing,which can provide certain reference ideas and methods for other banks.The content of this article is mainly divided into five parts.The first chapter is the introduction,which clarifies the research background and significance,research methods and content of this article,and sorts out the relevant literature in the field of off-site auditing to form the relevant theoretical basis.The second chapter defines the concepts of big data and off-site audit,and expounds the motivation for the development of off-site audit and the existing off-site audit procedures and technologies from the perspective of commercial banks.The third chapter is A case study on the implementation of off-site audit in A commercial bank.It first introduces the construction of the internal audit department and off-site audit system of A bank,and then specifically analyzes the application practice of off-site audit in specific business such as credit,anti-fraud and procurement,and elaborates on the problems found in the audit process.The fourth chapter mainly puts forward targeted suggestions for the problems existing in the implementation of off-site audit by Bank A in order to better apply big data technology to the internal audit process of Bank A and improve the accuracy and timeliness of audit.The fifth chapter is the conclusion and prospect of this article.Based on the study of the off-site audit case of Bank A,it summarizes the experience and hopes to provide reference for the future study on the application of big data technology in the off-site audit process of commercial banks.