【摘要】： 隨著信息技術(shù)的快速發(fā)展，我國(guó)金融信息化已經(jīng)走過了“金融電子化”，正向“金融信息化”深層次邁進(jìn)。在數(shù)據(jù)大集中之后，各家金融機(jī)構(gòu)通過數(shù)據(jù)倉(cāng)庫(kù)、數(shù)據(jù)挖掘(DM)等日漸成熟的技術(shù)，加強(qiáng)客戶和市場(chǎng)分析，努力構(gòu)建以金融信息化和信息網(wǎng)絡(luò)化為基礎(chǔ)的先進(jìn)網(wǎng)絡(luò)化金融機(jī)構(gòu)。但信息技術(shù)在物理上、操作上和管理上存在的漏洞，構(gòu)成了IT系統(tǒng)安全的脆弱性，給銀行帶來了一系列新的不安全因素。計(jì)算機(jī)犯罪和舞弊、會(huì)計(jì)信息的失真，都將給銀行的資金、信譽(yù)造成重大的損失。因此，如何確保IT戰(zhàn)略目標(biāo)與銀行總體發(fā)展目標(biāo)的一致性，最大限度地規(guī)避戰(zhàn)略風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn)和運(yùn)行風(fēng)險(xiǎn)，保證銀行的可持續(xù)發(fā)展，是銀行面臨的首要難題。因此，運(yùn)用IT審計(jì)，加強(qiáng)對(duì)金融IT策略、安全、效益的審查與評(píng)估，為管理層戰(zhàn)略規(guī)劃、投資決策、化解風(fēng)險(xiǎn)提供重要依據(jù)，就顯得尤為迫切和重要。 目前，，IT審計(jì)在國(guó)際上是一個(gè)相當(dāng)成熟的領(lǐng)域，發(fā)達(dá)國(guó)家銀行機(jī)構(gòu)均建立了完善的信息系統(tǒng)審計(jì)體系，而在我國(guó)IT審計(jì)才剛剛開始起步，尚缺乏成熟的經(jīng)驗(yàn)和案例可供參考，尤其是沒有針對(duì)大型數(shù)據(jù)處理和大型軟件開發(fā)的IT審計(jì)經(jīng)驗(yàn)可以借鑒。鑒于此，本文首先分析發(fā)達(dá)國(guó)家銀行的IT審計(jì)組織結(jié)構(gòu)和技術(shù)架構(gòu)，解析國(guó)內(nèi)銀行IT審計(jì)的現(xiàn)狀及存在的問題，并將國(guó)際經(jīng)驗(yàn)與我國(guó)實(shí)際情況進(jìn)行差異性分析；其次引入國(guó)外幾種可供參考的IT技術(shù)框架及模型，探討我國(guó)銀行業(yè)IT審計(jì)技術(shù)框架的構(gòu)建；最后，在前文分析的基礎(chǔ)上對(duì)我國(guó)銀行業(yè)IT審計(jì)的推進(jìn)提供幾點(diǎn)對(duì)策和建議，使IT審計(jì)成為規(guī)避戰(zhàn)略風(fēng)險(xiǎn)、運(yùn)行風(fēng)險(xiǎn)、保證銀行可持續(xù)發(fā)展的有力工具。
[Abstract]:With the rapid development of information technology, China's financial informatization has gone through "financial computerization", and is moving toward "financial informatization". After data concentration, financial institutions strengthen customer and market analysis through increasingly mature technologies such as data warehouse, data mining (DM), etc. We should try to construct advanced networked financial institutions based on financial information and information networking. However, the vulnerability of information technology in physics, operation and management constitutes the fragility of IT system security, and brings a series of new unsafe factors to banks. Computer crime and fraud, accounting information distortion, will give the bank's funds, credibility caused a major loss. Therefore, how to ensure the consistency between IT strategic goal and the overall development goal of the bank, to avoid the strategic risk, investment risk and operational risk to the maximum extent, and to ensure the sustainable development of the bank are the most difficult problems faced by the bank. Therefore, it is urgent and important to use IT audit to strengthen the examination and evaluation of financial IT strategy, security and benefit, to provide important basis for management strategic planning, investment decision and risk resolution. At present, IT audit is a very mature field in the world. The banking institutions in developed countries have established a perfect information system audit system. However, in our country, the IT audit has just begun, and there is still a lack of mature experience and cases for reference. In particular, there is no IT audit experience for large-scale data processing and software development. In view of this, this paper first analyzes the IT audit organization structure and technical framework of developed country banks, analyzes the present situation and existing problems of domestic bank IT audit, and analyzes the difference between international experience and China's actual situation. Secondly, it introduces several foreign IT technical frameworks and models for reference, and probes into the construction of the technical framework of IT audit in China's banking industry. Finally, on the basis of the previous analysis, this paper provides some countermeasures and suggestions for the promotion of IT audit in China's banking industry, which makes IT audit a powerful tool to avoid strategic risks, run risks and ensure the sustainable development of banks.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.1;F239.65

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 周建明;A銀行信息科技風(fēng)險(xiǎn)管理研究[D];云南大學(xué);2012年

本文編號(hào)：2377106