Application Of Database Technology In The Audit Analysis Of Commercial Bank Deposits

With the rapid development of computer technology, the informatization level ofcommercial banks has greatly improved. According to statistics, all of the commercialbanks have used hardware network platform and software applications have beencovered more than80percent of the commercial banking business in2004. In thissituation, a huge challenge has been presented the traditional audit of commercialbanks. The appearance of database technology, such as structured query language,multi-dimensional analysis, data mining and other database technologies, provideseffective audit processing tools and instruments for the commercial bank informationdata.With database technology, we can audit the commercial bank’s internal basic datadirectly in the enterprise digital platform. The biggest advantage of data-based auditis the direct use of electronic data, which means that auditors needn’t to convertelectronic data into electronic account set, and then conduct audit procedures. Thisfeature enables data-based audit could play the advantage that any other audit modelcan not match.On the principle of the basic concept of database technology audit, this paperrealizes the important changes from the traditional manual audit to the databasetechnology audit, achieves a new methodology which is on the basis of datastandardization, analyzes the model as the main criteria, verifies the practicalapplication, and forms a common commercial banks deposits bussiness audit analysismodel based on the database technology. Finally, this paper explores the applicationof this model deeply and applies it to a practical commercial bank. This databasetechnology audit plan of deposits business takes advantage of the computer functionand speed, improves the audit efficiency and audit quality, makes even thenon-computer auditors fulfill the audit goal through the system and achieve thepurpose of audit, and becomes a powerful tool helpful for auditors to find theproblems and to realize the effective supervision of the audited unit.