China Bank Of Computer Auditing System Framework And Process Research

Banking is one of the industries which use computer technology most extensive andin-depth. Every day, mass of data is processed and stored by information system.In theinformation environment, various businesses use information technology to improve theefficiency, especially accounting business. It makes the audit task got some new features.Traditional audit method is unable to adapt the audit environment with mass of electronicdata. At present, main problems in internal audit of banks in China include: audit resourceis disorderly;audit method is dated;audit work is inefficient and so on. Therefore, thewriter put forward the idea that use computer skill aid internal audit in bank.The study is on the point of view on internal audit of bank, so it is a new factor in thispaper. The paper builds a framework for internal audit information system of bank.Structured analyzing and designing methodology is used in designing the framework. Andthe design of the framework includes design of system's functions, design of subsystems,design of the logic relationship among the subsystems, design of application structure ofthe system, and design of network model.The paper also designs specific process of computer aided audit. The design is basedon the demand of audit business and traditional audit method. The process covers variousstages of computer aided audit, from data collection, data conversion, data validation, dataanalyze and the ending of audit. The paper analyzes what task should be done in everyphrase and how to use information technology to complete these tasks. The paper then give a case study of internal audit program of bank to show how to useinformation technology to complete the audit task. And give some suggestions to banks inChina on the point of view for improving the efficiency of the internal audit at the end.The study not only gives a framework of internal audit system for bank, but alsodesigns a detailed process for computer aided audit, it provide a model which should be usefor reference by banks which want to use information technology to improve the internalaudit efficiency.