本文關鍵詞：金融審計中的數(shù)據(jù)分析，，由筆耕文化傳播整理發(fā)布。

金融審計中的數(shù)據(jù)分析

Research on Data Analysis in Audit over Financial Institutions

[1] [2]

Lv Jinsong, Wang Zhong

[1]西南財經(jīng)大學,100830; [2]審計署金融審計司,100830;

文章摘要：隨著大數(shù)據(jù)時代的來臨，數(shù)據(jù)分析成為金融審計信息化的主要技術和工具，數(shù)據(jù)分析平臺在金融審計中發(fā)揮了至關重要的作用。本文詳細介紹了新形勢下金融審計的數(shù)據(jù)分析平臺構建過程和功能特點，運用先進方法開展分析的領域，提出了基于大數(shù)據(jù)時代的新型審計組織模式，即“總體分析、發(fā)現(xiàn)疑點、分散核查、系統(tǒng)研究”。金融審計中廣泛開展數(shù)據(jù)分析，不僅能夠有效提升信息化條件下履行金融審計監(jiān)督職責的能力，而且為實現(xiàn)未來審計由“數(shù)據(jù)孤島性、業(yè)務封閉型、模式單一型”向“數(shù)據(jù)一體化、業(yè)務一體化、模式一體化”的發(fā)展創(chuàng)造了條件，進而實現(xiàn)金融審計的新突破，為發(fā)揮審計“免疫系統(tǒng)”功能，積極服務國家治理提供有力保障。

Abstr：At the big data era, data analysis has become the main technology and tools of the audit over financial institutions information. Data analysis platform plays a crucial role in the audit over financial institutions. This paper introduces the process and characteristics of the construction of data analysis platform in detail, the analized field of using advanced methods, puts forward the age of big data audit model based on the overall analysis, namely, discov- ery, verification, decentralized systenL Data analysis, to carry out a wide range of audit over financial institutions, not only can effectively improves the audit over financial institutions capability under the condition of information, but also creates the conditions for future audit by the data island, the business closed, single mode to the development of data integration, business integration, model integration, so as to realize the new breakthrough of audit over financial Institutions, play the function of the immune system , provide powerful support services for the national governance.

文章關鍵詞：

Keyword：:big data, audit over financial institutions, data analysis

作者信息：會員可見

  本文關鍵詞：金融審計中的數(shù)據(jù)分析，由筆耕文化傳播整理發(fā)布。