本文選題：A商業(yè)銀行 + 持續(xù)審計�。� 參考：《蘭州財經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著互聯(lián)網(wǎng)信息技術(shù)的持續(xù)發(fā)展,信息化建設(shè)已成為經(jīng)濟社會進步、企業(yè)可持續(xù)發(fā)展不可或缺的一部分,同時也對我們的生活、工作和思維產(chǎn)生了革命性的改變。我國商業(yè)銀行在不斷推動信息化建設(shè)進程的同時會計系統(tǒng)的信息化建設(shè)也在不斷推進。2012年4月財政部發(fā)布了《關(guān)于銀行業(yè)金融機構(gòu)實施企業(yè)會計準則通用分類標準的通知》,XBRL技術(shù)的運用正式在我國商業(yè)銀行拉開帷幕。目前,XBRL技術(shù)已在我國商業(yè)銀行得到廣泛的應(yīng)用,商業(yè)銀行信息化會計系統(tǒng)建設(shè)不斷完善,但這也為以經(jīng)營風險為特質(zhì)的商業(yè)銀行的內(nèi)部審計的日常工作帶來了巨大的挑戰(zhàn)。在XBRL信息數(shù)據(jù)環(huán)境下,信息化商業(yè)銀行的可持續(xù)發(fā)展以及信息化會計系統(tǒng)的順利運行都要求作為商業(yè)銀行“免疫系統(tǒng)”的內(nèi)部審計進行信息化建設(shè),以此實現(xiàn)多元化的數(shù)據(jù)信息的動態(tài)的關(guān)聯(lián)性分析,及時發(fā)現(xiàn)潛在風險,做到實時審計,從更高的層面、更廣闊的范圍、更加綜合的角度提供更具時效性、戰(zhàn)略性、系統(tǒng)性、預(yù)見性和價值性的審計意見。基于上述分析,文章將從個案入手,以A商業(yè)銀行為例,首先,明確構(gòu)建A商業(yè)銀行基于XBRL的持續(xù)性內(nèi)部審計模型的必然性。其次,對A商業(yè)銀行基于XBRL的持續(xù)性內(nèi)部審計模型的相關(guān)主體進行分析;再次,確定A商業(yè)銀行基于XBRL的持續(xù)性內(nèi)部審計模型的構(gòu)建目標;之后,文章將分析由于A商業(yè)銀行基于XBRL的持續(xù)性內(nèi)部審計模型技術(shù)驅(qū)動性等特點,該模型在運行過程中將會面臨哪些方面的風險;然后,依據(jù)該模型運行過程中所面臨的風險,文章將在模型設(shè)計初期采用先進的技術(shù)手段,以此進行風險控制,盡可能的降低風險發(fā)生的概率。最后,文章以智能代理模型為A商業(yè)銀行基于XBRL的持續(xù)性內(nèi)部審計模式實現(xiàn)的基礎(chǔ),將XBRL技術(shù)與持續(xù)審計相結(jié)合,為A商業(yè)銀行內(nèi)部審計的發(fā)展提供一個新方法、新思路。同時文章將會根據(jù)A商業(yè)銀行基于XBRL的持續(xù)性內(nèi)部審計模型的實施,對該模型進行評價,并站在A商業(yè)銀行的角度,從應(yīng)用該模型的準備、實施、報告三個階段分別提出相關(guān)的注意事項,最終總結(jié)出保障該模型順利運行發(fā)展的措施。文章通過對A商業(yè)銀行基于XBRL的持續(xù)性內(nèi)部審計模型的構(gòu)建研究,以期待能夠有效利用XBRL信息數(shù)據(jù)環(huán)境特點提高A商業(yè)銀行內(nèi)部審計工作的時效性,為A商業(yè)銀行內(nèi)部審計工作提供一個新思路、新方法,使A商業(yè)銀行內(nèi)部審計工作可以提供更為及時、準確的信息數(shù)據(jù),為企業(yè)高層管理者制定風險預(yù)測及報警機制,完善企業(yè)經(jīng)營管理模式給予支持,從而使內(nèi)部審計的增值性職能得以充分體現(xiàn)。
[Abstract]:With the continuous development of Internet information technology, information construction has become an indispensable part of economic and social progress, sustainable development of enterprises, but also to our lives, work and thinking has a revolutionary change. China's commercial banks are pushing forward the process of informatization construction while the construction of accounting system informatization is also advancing. In April 2012, the Ministry of Finance issued the General Classification Standard on the implementation of Enterprise Accounting Standards by Banking Financial institutions The application of XBRL technology is officially launched in commercial banks of our country. At present, XBRL technology has been widely used in commercial banks in China, and the construction of information accounting system of commercial banks has been continuously improved. However, this has also brought great challenges to the daily work of internal audit of commercial banks, which is characterized by management risks. Under the XBRL information data environment, the sustainable development of the information commercial bank and the smooth operation of the information accounting system require the informatization construction as the internal audit of the "immune system" of the commercial bank. In this way, dynamic correlation analysis of diversified data and information can be realized, potential risks can be detected in time, real time audit can be achieved, and more timely, strategic and systematic measures can be provided from a higher level, a broader scope and a more comprehensive perspective. Foresight and value of the audit opinion. Based on the above analysis, this paper will start with a case study and take A commercial bank as an example. Firstly, it is necessary to construct a continuous internal audit model of A commercial bank based on XBRL. Secondly, it analyzes the relevant subjects of the continuous internal audit model of A commercial bank based on XBRL. Thirdly, it determines the goal of constructing the continuous internal audit model of A commercial bank based on XBRL. This paper will analyze the risks in the running process of the continuous internal audit model based on XBRL, which is based on the characteristics of XBRL-based internal audit model, and then, according to the risk in the process of running the model, the paper will analyze the risk of the model. In order to reduce the probability of risk occurrence, advanced technical means are adopted in the early stage of model design. Finally, this paper takes the intelligent agent model as the basis for the realization of the continuous internal audit mode of A commercial bank based on XBRL, and combines XBRL technology with continuous audit to provide a new method and new idea for the development of internal audit of A commercial bank. At the same time, according to the implementation of A commercial bank's continuous internal audit model based on XBRL, this paper will evaluate the model, and from the perspective of A commercial bank, from the perspective of the application of the model, the implementation, In the three stages of the report, the relevant points for attention are put forward, and finally, the measures to ensure the smooth operation and development of the model are summarized. Through the research on the construction of the continuous internal audit model of A commercial bank based on XBRL, this paper hopes to effectively utilize the characteristics of XBRL information data environment to improve the timeliness of the internal audit work of A commercial bank. It provides a new idea and method for the internal audit work of A commercial bank, so that the internal audit work of A commercial bank can provide more timely and accurate information data, and make the risk prediction and alarm mechanism for the senior managers of the enterprise. Improve the enterprise management mode to support, so that the internal audit value-added function can be fully reflected.
【學(xué)位授予單位】：蘭州財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F830.42;F239.45

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