A Study On The Risk Control Of Internal Audit Off-site Date Analysis In Bank Of China

In the big data era,the bank business data becoming mass and complicate,and it is difficult to implement audit value-added service functions for transaction-based audit and system-based audit.Risk-based audit becomes the main development direction of the internal audit activity.The risk-based audit which is guided by the risk assessment need to analyze and estimate the possibility and influence degree of the risk,and the quantitative analysis of large amounts of data and off-site data analysis of the internal audit activity become the key measures.This paper focuses on the construction and development of the internal audit off-site data analysis system of the bank of China.The purpose of this paper is to discover the problems existing in the internal audit and off-site data analysis of the bank of China from the aspect of system construction,data analysis system construction and talents building.To solve these problems,this paper proposes that,first,promote the construction of the Enterprise-wide Risk Management System,such as strengthen the linkage of internal audit and the first-second internal control line,implement the Enterprise-wide Risk Management,and promote the risk-based audit;Second,optimize data analysis system construction,including continuously optimizing data analysis system,strengthening the resource sharing between internal audit and information system,and increasing the promotion of the data analysis results;Third,strengthen the construction of talent team,such as carrying out off-site data analysis business training,improving the professional quality of off-site data analysis staff,and increasing the number of professional audit and so on.