Research On The Construction Of Continual Internal Audit Model Based On XBRL In Bank Of A

With the continuous development of Internet information technology,information construction has become an integral part of the social and economic progress,for playing a vital role in the sustainable development of enterprises.Moreover,the revolutionary influence of information construction also reflects on two aspects: the way we live and work.China's commercial banks focus on the accounting system in the course of their sustainable improvements of constructing and advancing information technologies.In April 2012,the Ministry of Finance issued the Notice on the Implementation of the General Classification Standard for Enterprise Accounting Standards by Banking Financial Institutions.The use of XBRL technology was officially opened in China's commercial banks.At present,XBRL technology has been widely used in commercial banks in China,and the construction of commercial bank accounting system has been improved,but it has also brought great challenges to the daily work of internal audit of commercial banks characterized by business risk.In the environment of XBRL information data,the sustainable development of informationized commercial banks and the smooth operation of information accounting system require information construction as internal audit of commercial bank "immunesystem" to realize the dynamic of diversified data information Analysis of the relevance,timely detection of potential risks,real-time audits,and greater timeliness,strategic,systematic,predictable and valuable audit opinion from a higher level,a broader scope,and a more integrated perspectiveBased on the above analysis,this paper will start from the case,to bank of A as an example,first of all,clear bank of A based on XBRL continuous internal audit model of the inevitability.Secondly,it analyzes the related subject of the XBRL continuous internal audit model based on XBRL.Thirdly,it will determine the construction goal of XBRL based internal audit model.After this,this paper will analyze the bank of A based on XBRL Continuous internal audit model,and so on.Then,according to the risks faced by the model,this paper will use advanced technical means in the early stage of the model design.,As a risk control,as far as possible to reduce the risk of the probability of occurrence.Finally,this paper takes the intelligent agent model as the basis of XBRL continuous internal audit model,and combines XBRL technology with continuous audit to provide a new method and new idea for the development of bank of A in internal audit.At the same time,this paper will evaluate the model based on the implementation of XBRL continuous internal audit model based on bank of A,and stand out from the perspective of bank of A,from the three stages of preparation,implementation and reporting of the application Of the matters needing attention,and finally summed up the protection of the smooth operation of the model development measures.Based on the previous researches on the continuous internal audit model of XBRL used in the area of A commercial banks,this article was aiming at improving the efficiency of timeliness of internal auditing,for making full use of the data based on the environment of XBRL.In addition,this paper also provide a new idea and method for commercial banks facing the problem about how to work with XBRL data timely and accurately,so that senior managers of enterprises are able to develop risk forecasting and alarm mechanism.Besides,the views in this article also gave the support of improving the business management model to reflect the functions of the internal audit value-added.