大数据数据质量管控方向.doc

对银行数据式审计模式的探讨——以商业银行为例

摘要：随着我国社会、政治、文化、经济等各方面的发展，人们的生活越来越富裕，我国企

业的发展也越来越迅速，使得我国的银行在人们的生活和工作中担任越来越重要的角色，为

了更好地银行业务进行检查、管理、控制和监督，银行监管部门、审计部门和银行的客户对

银行的审计工作越来越重视。而银行自身为了提高内部的管理水平，提升业务质量，也组建

了内部的审计机构及时对银行相关数据进行审核。此外，传统的审计模式已经跟不上我国科

技、经济等的发展也满足不了银行自身的发展需求。基于以上背景，本文以商业银行为例，

从商业银行数据式审计模式的起源开始，分条列举了商业银行数据式审计的特征、优势和商

业银行数据式审计技术应用的制约条件，并针对这些制约条件，给出了一些加强数据式审计

management, control and supervision, banking supervision department, the audit

department and the bank's customer pay more attention on bank audit work. The bank

in order to improve the internal management, improve service quality, also

established audit internal audit of bank data in time. In addition, the development of

the traditional audit model has failed to keep pace with China's science and

technology, economy and also can’t meet the requirements of the Development Bank

itself. Based on the above background, this paper take commercial bank as the

example,starting from the origin of audit mode data of commercial banks, commercial

banks, restricted conditions characteristic of data auditing advantages and commercial

bank data auditing technology application list of the strip, and in the light of these