关于商业银行IT审计问题的研究

随着我国国有商业银行公司治理和股改上市步伐的加快,开展由独立的IT审计师进行的IT审计已迫在眉睫。本文介绍了IT审计的发展历程,就IT审计的定义、国际标准框架体系、相关的IT标准进行了初步探讨和研究。并在对商业银行IT审计进行理论和实践探讨的基础上,就未来我国商业银行IT审计工作的开展提出了一些前瞻性的看法,即遵循先进的国际审计标准,突出技术特色和风险导向,进行IT审计人员的技术角色划分,大力开展非现场IT审计,建立国际标准框架下的具有各商业银行特色的IT标准和规范体系,这样才能达到IT审计和IT治理的真正目的。

On IT Auditing of Commercial Banks

With corporate governance and share reform of our state-run commercial banks in high gear, IT auditing by independent auditors becomes imminent. In this paper, the development course of IT auditing is introduced. Discussion is around IT definition, international standard framework and relevant standards. After the theory and practice of IT auditing of commercial banks are examined, some forward-looking measures are proposed in relation to IT auditing in our commercial banks in future. Specifically, these measures are: to follow advanced international auditing standards, emphasize the role of technology and risk awareness, divide the functional roles of IT auditors, be vigorously engaged in off-the-spot IT auditing, establish IT standards and a regulation system under international standard framework while high lightening the characteristics of each commercial bank. Only in so doing, can the objective of IT auditing and governance be truly met.