Analyses On Internal Auditing Cases Of Commercial Banks In Informationized Environment

With today's financial market developing increasingly widely and deeply,more and more financial risks have been exposed.Under such circumstance,internal auditing becomes more important to commercial banks than ever before,which aims to protect their various business developments.Presently,the world's economic is in its depression period,worsen by the 2008 financial turmoil and a series of large-amount financial cases,so many commercial banks have seen their years' fruits gone,which further harms the financial environment.Therefore, louder and louder voices have been heard that banks upgrade their internal auditing. However,today's information-based economy brings us new challenges and potential risks that would explode all at once in the future.Informationization is influencing our life everywhere,bringing us convenience as well as great risks.It has been a hot topic of how to perfect banks' internal auditing using informationized tools.Given the information-based economic environment at present,the author tries to set up an informationized internal auditing model for banks by making examples of several internal auditing cases of bank S,using empirical analysis,comparative analysis,normative analysis and SWOT analysis,and by sharing advanced foreign experiences.The author depicts her ideas in three aspects.First,setting up an informationized internal auditing system.Second,making use of computer auxiliary technology in spot and non-spot inspection.Third,paying more attention to IT safety auditing.Once the banks' internal auditing is informationized,it can monitor banking business much better,improve auditing efficiency,and can ensure correct asset allocating,making the information system serve the banking business securely and efficiently,thus taking its effect to the utmost—to help the bank accomplish its expected performance and guard against risks.