Research On Off-site Audit Of Commercial Banks Based On Big Data

As an indispensable part of the modern economy,commercial banks have a wide range of business involving various types of financial transactions.With the application of big data technology,commercial banks’ credit,funds,deposits and other businesses continue to expand,coupled with the rapid development of online banking,resulting in the generation of massive data every second.In order to ensure its healthy development,commercial banks need to conduct audit to assess their financial conditions and business risks,but the traditional audit methods have some certain limitations,such as high human costs,long audit cycle and so on,and the internal audit department’s function is gradually changing to the effectiveness of decision-making,and audit supervision has been engaged in gradually transition to before,during and after,therefore,off-site audit has become a new trend of commercial bank audit.At the first meeting of the Audit Commission of the CPC Central Committee on May 23,2018,the General Secretary Xi Jinping proposed to "adhere to science and technology to strengthen audit and strengthen audit information construction".Centering on improving audit capacity and efficiency in the information environment,the General Secretary made efforts to promote off-site audit,strengthen the effective integration of technology and business,and upgrade and improve the intelligent,exclusive,agile,automatic "four-in-one" audit system.Commercial banks collect,sort out and analyze business information and data based on off-site auditing of big data,which can timely discover emerging problems and potential risks and provide a supporting basis for the system formulation and decision-making of relevant business departments.Instead of on-site audit,off-site data analysis plays a unique role in the discovery of suspicious clues and early warning of risk problems,which promotes the high-quality development of internal audit in the new era.This paper takes the off-site audit of commercial banks as the starting point,and makes a detailed review of domestic and foreign literature related to big data technology,off-site audit and off-site audit of commercial banks.It expounds the basic theories of big data and off-site audit,and takes the total risk management theory,system theory and three-line model theory as the theoretical support of the full paper.This paper first analyzes the basic concept and theoretical basis of big data and off-site audit,explains the implementation motivation and key points of off-site audit of commercial banks based on big data,and introduces the realization path of off-site audit of big data.Secondly,combined with the case of ZS bank,it first introduces the development of ZS Bank.Then from the three aspects of internal control,risk control and credit business,the paper makes a detailed analysis of the application of ZS Bank’s existing off-site audit platform based on big data,and makes an objective evaluation on the application effect,and then put forward some problems still existing in the platform,including data collection data mart is not perfect,the lack of linkage between departments,the management system has not caught up with the development of technology,auditors technology needs to be improved and so on,and also conducts in-depth analysis of the causes of the problems.Finally,some effective suggestions are given for the problems existing in the application of the off-site audit platform based on big data in commercial banks,such as establishing a sound off-site audit system,establishing a full-coverage data planning standard and promoting the construction of big data off-site platform.