數(shù)據(jù)式審計模式下商業(yè)銀行審計風(fēng)險分析與控制研究.pdf

1、湖南大學(xué)碩士學(xué)位論文數(shù)據(jù)式審計模式下商業(yè)銀行審計風(fēng)險分析與控制研究姓名：方濤申請學(xué)位級別：碩士專業(yè)：金融學(xué)指導(dǎo)教師：姚小義20081010孫fk銀fJ：數(shù)州一℃審：1杉一℃下巾：f凡1：魯’j打吲『】f『Jr，EAbstractCommercialbankauditplaysaveryimportantroleinmodemfinancialriskregulationTheinternalcontrolofthecommercialb

2、ank，alongwiththefinanciallaw，theregulationofthefinancialbureau，constitutestheBIGcommercialbankregulationsystemTherearethreemainperiodsinthedevelopmentofcommercialbankaudit：theTransationbasedauditing，theSystem—basedauditi

3、ngandtheRiskbasedauditingWithtwentyyears’historyChinesecommercialbankaudithasexperiencedthreeperiends：govementauditing，SystembasedauditingandRisk—basedauditingThetraditionalbankauditfacesgreatchallengewiththedevelopmento

4、ffinancialglobalizationandmixedmanagementintegertedbankingdirersifiedoperation，especiallythewideuseofinformationtechnologyinbankingSo，ithassignificantimportancetheoriticallyandpracticallytodevelopanewcommercialbankauditm

5、odelandputitintopracticeincommercialbankauditThefirsttwochaptershavemadeacomparasionbetweentheChinesecommercialbankauditsystemandthatofthewestpriortothedevelopmenttrendencyofbankdataandinformationtechnologyputforwardthen

6、ewconceptofdatabasedauditmodel，dissertateitisthebestauditmodel；then，thethirdchapteranalyzesthecharacteristicofdata—basedauditmodel，thendescribeshowtoputdata—basedauditintopractice；thepaperfinallyanalyzesthefactorsofaudit

7、riskofthedatabasedauditmodelandtheauditriskismeasuredquantitativelybyTheanalytichierarchyprocessandfuzzyinchapterfourFinanllyinchapterfivehowtocontroltheauditriskisdiscussedKeyWord：Auditmodel；Data—basedaudit；Bankdata；Aud