Construction Bank Off-site Audit System Desige And Applied Research

With our entrance to World Trade Organization and the deepening reform of financial business reform, the internal audit status of government-owned commercial bank shows great importance. For several years, the internal audit bases itself on the field audit approaches, which broadens the audit content from financial receipts and expenditures to the supervision of system operation, the creation of credit assets quality and the concern about bank risk. In all, the audit objective is escalating and the audit content is constantly deepened. Meanwhile, the audit instruments have been altered from the conventional handwork audit to computer assisted audit techniques, which have by and large exerted its function in the contribution to the activate commercial bank reform and development. Commercial bank audit has made conspicuous efforts, but compared to banking business reform and development, the internal audit also exist some flaws and weakness. For the moment our internal audit is basically conventional tab foundation audit, mainly adopting scene audit or individual experience to estimate sample audit, instead of internationally advanced better-controlled commercial bank audit. That makes internal audit at great discretion, audit instrument devoid of advanced and scientific features, which engenders time-consuming audit cycle, high audit cost and inefficiency audit means. In company with the penetrating application of financial computer, high demands are required towards commercial bank audit. Since the conventional audit modes and instruments have already been inadaptable to meet new develop needs. The off-site audit is becoming a necessity for the commercial bank.This paper incorporates the off-site audit system of People's Construction Bank of China . First of all, it analyses the background of audit operations and off-site audit, illuminating the object of system establishing and application. Secondly on the basis of the study of system development of Construct Bank, this paper comes up with the definitely goals and principles. Meanwhile, it defines the process of the off-site audit system; analyses data source status; makes data muster proposal; expound audit system functional, and portrays a detailed description of systemic function core including audit query, audit analysis and risk assessment module. Thirdly, this paper adopts SAS software of off-site audit systems, including soft hardware rack composes design, data base structure design and joint design and systemic safety design. Fourthly, this paper applies the system to the off-site audit monitor of China Construction Bank in order to get the practical results.Three innovations are displayed as follows:(1) It realizes the functions of complicated data source conformity. The variety of audit operations hinging on auditing system must establish favorable data mouthpiece with other business applications. Since this system adopts manifold processing modes, users can complete manifold formatted data source in proper motion and complete data loading function.(2) It realizes the definition and calculation of complex indices. In the off-site audit system varies indices are induced such as time factor, scheduled elementary, terminal, month equal, season equalization, which could satisfy various service caliber merger as well as time series statistical calculation.(3)Found problem-searching specialist model library mechanism. Off-site audit system utilizes the combination of step modes, abstracting experiences of auditor quantification analyses and concretion problematical solutions to quantized mathematical model and forming specialist model library, realizing expertise accumulation, diplex and generalization.