Research For Application Of Information System Audit In Rural Commercial Bank

With the fast development of information technology, the financial industry that has already walked through" the electronic finance", is moving toward"the information-based finance" time. But information technology in high-speed development, but also give rural commercial bank brings safety factor. At present, China’s banking supervision department has definite instructions all financial institutions should provide the information technology risks and evaluation audit work, compared with international information technology risk supervision system for gap analysis, constructing information technology risk monitoring and evaluation system. Rural commercial bank as a second batches in rural financial institutions, begin commercial Banks internal developing IT audit related topic research appears imminent.This paper research background, this paper analyzes the connotation of IT audit, compares IT audit and other international popular standard system in our country were proposed and further financial institutions introducing IT audit reality necessity, introduces emphatically IT audit international reference standard COB IT model and using current financial institutions in China, and analyzes on the rural commercial bank using IT audit necessity and realistic difficult, and also discusses the rural commercial bank implement IT audit framework and gives a detailed operation case. Its main contents as follows:The first chapter presents the IT auditing theoretical basis. Firstly IT audit for the development of simple comb, right and IT audit of similar several compares, concludes IT audit concept.The second part is the necessity and feasibility of IT audit. It mainly demonstrates the necessity and feasibility of IT audit in financial industry of China.The third chapter discusses in rural commercial bank implement IT audit maneuverability. By implementing IT audit, namely through to rural commercial bank all IT planning, construction, application, service, safety, a full range of auditing, fully identify, evaluate IT risks and perfect control measures, so as to realize the rural commercial bank IT system availability, security, integrity, effectiveness, thereby strengthening rural commercial Banks internal control.Chapter four key framework of the information technology foundation audit, and from the information system construction auditing, application system audit, project management audit and computer assisted audit techniques such as special perspective, discussed the implementation of IT audit content. This chapter to make IT audit in rural commercial bank developing strong maneuverability, to satisfy the rural commercial bank in the current reform in the process IT governance and management strategy’s targets.This paper discusses the development and connotation of IT audit, based on current international IT audit standard model of learning, combining rural commercial bank current informationization development and reform the need for rural commercial bank IT audit concrete process of proposed a available for operation process, for IT audit in our country’s financial institution to carry out comprehensive accumulate experience.