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1、华中科技大学博士学位论文我国商业银行稽核监管与电子化稽核研究姓名：董才林申请学位级别：博士专业：管理科学与工程指导教师：张子刚20050901AbstractThedevelopmentandapplicationofinformationtechnology,andtheincreasingcompetitionofthemarket,acceleratetheconstructionoffinancialcomputerizationandputforwardnewrequirementforauditdepartmentsinb
2、ankswhichevidentlyaffectstheinstruments,principalandcontentoftheauditinbanks.Howtodealactivelywiththerequestandexploreanewwayofauditingworkinthenewperiod?Theworkmainlydiscussesthenextsixaspects.Thispaperfirstlyexplainsthecomputerizationbackgroundofthebusinessofcommercia
3、lbanks,andanalyzesthecurrentsituationofcomputerizinginnovationinChinesecommercialbanksaswellastherisksthatwillemergeinthiscomputerizationprocess.Aimingattheserisks,thispaperdiscussestheobjectsandmethodsofriskmanagementintheinnovationprocessofcommercialbanksandthendiscus
4、sescarefullythemainproblemsandshortagesofauditingwork,oneoftheriskmanagementandprecautionmethods,undertheelectronicenvironment.Second,basedontheanalysisoftheprinciple-agentrelationshipintheauditingwork,theworkexplainstheincompletionofcontractsandinstitutionsintheauditsy
5、stem,andanalyzessomerentingbehaviorsintheauditingprocessandeconomicsourcesthatleadtotheincompletionofcontractsandinstitutions.Third,fromthepointofconstructionoftheauditsystem,thispaperputsforwardanintegralframeworkincludingtheprincipalofintegration,organizationalstructu
6、reofintegration,andthetechnologiesandtheaimofintegration.Fourth,withanalysisofthedevelopmentprocessandcurrentconditionoftheauditsystemofcommercialbanks,thispapershowsthenecessityofthecomputerizationofauditingwork.Thetraditionalauditingprocessesareanalyzed,andthenbasedon
7、theelectronicenvironment,thispaperre-engineerstheseprocesses,thatis,centralizedauditmodewilltakeplacethedecentralizedauditmodeandauditmethodsbasedontheInternatwilltakeplacethetraditionalauditmethods.Fifth,thisworkdiscussesthegeneralconstructionmethodoftheelectronicaudit
8、system,andexploressomeproblemsandthecountermeasuresintheimplementprocessoftheelectronicauditsystem.Asanexample
