It Audit In Commercial Banks

Since the depth of the financial reform, The information system of China's commercial banks continues to expand the scale. Nowadays, major banks focus on integrate business systems,network systems and data exchange platform. With the bank's business highly dependent on IT systems, IT risk accompany with business risk is also growing. The key problem which banks faced in China are timely identification and early warning of the risks issues. Further, guarding against the risks. Therefore, the research based on the implementation of IT audit on commercial banks is very necessary.First of all, this research focuses on the commercial banks' application of IT audit in china and abroad, analyzes the status of construction of commercial bank information systems in China, and compared the Difference between IT audit application in China and abroad. Then, this research discusses the international prevalent IT auditing standards, choose the Controlled Objectives for Information and Related Technology (COBIT) as the main tool in this research. COBIT could cover all of the information system life cycle, cover strategic, tactical, and the operation of all levels. Various stages of the information system can reference this standard; finally, This research apply COBIT standard in IT audit of commercial banks, use empirical studies proved that the method is feasible.The innovations of this paper are follows : Firstly, design the IT Audit Model of commercial banks based on COBIT standards. Secondly, re-analysis IT audit general auditing processes, put forward IT audit process of commercial banks based on COBIT standards. Thirdly, using factor analysis structure On banks' risk identification and evaluation phase, design China's commercial banks information system evaluation indexes and mathematics' model based on COBIT.The research not only gives a model and framework of IT audit for banks, but also designs a detailed process for IT audit, it provide a mathematics' method which should be use for reference by banks which want to use IT audit to improve the internal audit efficiency.