Study On Supervision Of China's Commercial Banks And Electronic Auditing

The development and application of information technology, and the increasing competition of the market, accelerate the construction of financial computerization and put forward new requirement for audit departments in banks which evidently affects the instruments, principal and content of the audit in banks. How to deal actively with the request and explore a new way of auditing work in the new period? The work mainly discusses the next six aspects. This paper firstly explains the computerization background of the business of commercial banks, and analyzes the current situation of computerizing innovation in Chinese commercial banks as well as the risks that will emerge in this computerization process. Aiming at these risks, this paper discusses the objects and methods of risk management in the innovation process of commercial banks and then discusses carefully the main problems and shortages of auditing work, one of the risk management and precaution methods, under the electronic environment. Second, based on the analysis of the principle-agent relationship in the auditing work, the work explains the incompletion of contracts and institutions in the audit system, and analyzes some renting behaviors in the auditing process and economic sources that lead to the incompletion of contracts and institutions. Third, from the point of construction of the audit system, this paper puts forward an integral framework including the principal of integration, organizational structure of integration, and the technologies and the aim of integration. Fourth, with analysis of the development process and current condition of the audit system of commercial banks, this paper shows the necessity of the computerization of auditing work. The traditional auditing processes are analyzed, and then based on the electronic environment, this paper re-engineers these processes, that is, centralized audit mode will take place the decentralized audit mode and audit methods based on the Internat will take place the traditional audit methods. Fifth, this work discusses the general construction method of the electronic audit system, and explores some problems and the countermeasures in the implement process of the electronic audit system. As an example, this paper designs an afterward audit system of commercial banks based on the form processing technology. This system can scan all kinds of bank notes, recognizes the printed and handwritten characters on the notes, and builds up the note information database. This system can then automatically audit the operation records against the note information. With this system, banks can improve the audit efficiency and save lots of manpower and materials. Sixth, this paper analyzes the risk problems in the auditing work, and presents the category, causes and precaution methods of audit risks. And then this paper introduces the data mining technology into the audit system, and integrates the data mining technology into the auditing work so as to improve the quality of the auditing work with the help of computer systems. At the end of the paper, we sum up the contribution and deficiency of our work, and futher clarify the realistic significance of the research.