The Research On The Internal Auditing Value-added Path Of RCB Under The Big Data Environment

For the past few years,the non-performing loan ratio of rural commercial banks has continued to rise and asset quality has continued to decline.Based on this dilemma,internal audit,as an important checkpoint of risk prevention and control of rural commercial banks,has sought new value-added paths in order to better perform value-added functions.In the big data environment,with the development of global internet finance and the mature application of big data technology in various industries,it is an inevitable trend for the rural commercial banks to use the big data related technology to realize the internal audit value-added.Based on the above considerations,this paper mainly studies the following three aspects:First,the value-added mechanism and path of internal audit of rural commercial banks?Second,how does big data effectively integrate with the internal audit value-added path of the Rural Commercial Bank?Third,what are the value-added path choices for the internal audit of rural commercial banks in the big data environment?Based on the theory of big data and internal audit value-added theory,this paper analyzes the mechanism and path of the internal audit value-added of the rural commercial bank,and proposes a mechanism to effectively combine the big data related technology and the value-added path in the big data environment.Taking Y Rural Commercial Bank as an example,analyze the factors affecting the internal audit value-added of Y Rural Commercial Bank,and consider the influencing factors combined with the above-mentioned value-added path theoretical analysis mechanism.Based on this,it is proposed that the internal audit of Y Rural Commercial Bank in the big data environment can establish a big data audit platform center,establish a real-time risk detection and early warning center,build a quantifiable internal control system,and deepen the audit related data mining,improve the internal audit organization framework and development planning,Realize the unification of on-site audit and off-site audit,strengthen the audit team informationization and specialization construction to meet the value-added needs.Throughout the full text,I hope that this paper has the following contributions:First,through the research on the value-added path of the internal audit of the Rural Commercial Bank,it can enrich relevant theoretical research on internal control,risk management and corporate governance from the perspective of value-added.Secondly,based on the combination of theory and case analysis,this paper enriches the case database of big data and internal audit through the analysis of value-added path in the big data environment of Y Rural Commercial Bank,and provides reference and reference for other rural commercial banks to carry out internal audit value-added work under the big data environment.