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DOI:
计算机系统应用英文版:2014,23(12):9-14
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商业银行审计信息化平台的优化和趋势分析
(中国农业银行审计局 成都分局, 成都 610043)
Audit Information Platform Optimization and Trending in a State Owned Commercial Bank
(Chengdu Sub-bureau, Agricultural Bank of China Audit Bureau, Chengdu 610043, China)
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Received:March 31, 2014    Revised:April 17, 2014
中文摘要: 审计信息化平台是企业内部审计实施的重要工作平台, 平台的应用好坏直接影响审计工作的质量, 进而影响审计监督和公司治理效果. 本文通过审计信息化平台的应用实践, 总结和归纳了目前平台存在的不足和缺陷, 并试着提出短期的系统优化思路. 同时立足长远, 分析了制约审计信息化平台发展的深层次原因, 尝试着对未来的平台趋势进行分析, 以期为平台的远期规划提供一定的参考和借鉴.
中文关键词: 信息化平台  审计  优化  趋势分析
Abstract:Audit information platform is the important work platform of enterprise internal audit implementation. The platform applications directly affect the quality of audit work, thereby affecting the auditing supervision and corporate governance effectiveness. In this paper, through the practice of audit information platform in a state owned commercial bank, this paper summarizes the current platform existence the insufficiency and the flaw and tries to put forward ideas of short-term system optimization. At the same time, based on long-term, this paper analyzes the deep reasons which restrict the development of audit information platform. We try to analyze the trend of the future platform, in order to provide some reference for the long-term planning of the platform.
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引用文本:
唐强.商业银行审计信息化平台的优化和趋势分析.计算机系统应用,2014,23(12):9-14
TANG Qiang.Audit Information Platform Optimization and Trending in a State Owned Commercial Bank.COMPUTER SYSTEMS APPLICATIONS,2014,23(12):9-14