【摘要】：開展商業(yè)銀行信息科技審計項目是應(yīng)對信息化條件下審計工作全新挑戰(zhàn)的必然選擇。在此過程中,理清信息科技審計基本概念與內(nèi)涵,明確信息科技審計分類標(biāo)準(zhǔn),掌握信息科技審計常用方法與思路十分重要。本文將理論研究與經(jīng)驗分析相結(jié)合,指出了商業(yè)銀行信息科技審計中常見的各類問題,并對如何提升商業(yè)銀行信息科技審計工作水平提出了建議。
[Abstract]:It is an inevitable choice to carry out the information technology audit project of commercial banks to meet the new challenge of audit work under the condition of information technology. In this process, it is very important to clarify the basic concept and connotation of information technology audit, to clarify the classification standard of information science and technology audit, and to master the common methods and train of thought of information science and technology audit. Combining theoretical research with empirical analysis, this paper points out all kinds of common problems in information technology audit of commercial banks, and puts forward some suggestions on how to improve the level of information technology audit of commercial banks.
【作者單位】： 中國進出口銀行;中國人民銀行;
【分類號】：F239.45

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