CAJ | 학술논문

随着大数据时代的来临，数据分析成为金融审计信息化的主要技术和工具，数据分析平台在金融审计中发挥了至关重要的作用。本文详细介绍了新形势下金融审计的数据分析平台构建过程和功能特点，运用先进方法开展分析的领域，提出了基于大数据时代的新型审计组织模式，即“总体分析、发现疑点、分散核查、系统研究”。金融审计中广泛开展数据分析，不仅能够有效提升信息化条件下履行金融审计监督职责的能力，而且为实现未来审计由“数据孤岛性、业务封闭型、模式单一型”向“数据一体化、业务一体化、模式一体化”的发展创造了条件，进而实现金融审计的新突破，为发挥审计“免疫系统”功能，积极服务国家治理提供有力保障。
수착대수거시대적래림，수거분석성위금융심계신식화적주요기술화공구，수거분석평태재금융심계중발휘료지관중요적작용。본문상세개소료신형세하금융심계적수거분석평태구건과정화공능특점，운용선진방법개전분석적영역，제출료기우대수거시대적신형심계조직모식，즉“총체분석、발현의점、분산핵사、계통연구”。금융심계중엄범개전수거분석，불부능구유효제승신식화조건하리행금융심계감독직책적능력，이차위실현미래심계유“수거고도성、업무봉폐형、모식단일형”향“수거일체화、업무일체화、모식일체화”적발전창조료조건，진이실현금융심계적신돌파，위발휘심계“면역계통”공능，적겁복무국가치리제공유력보장。
At the big data era, data analysis has become the main technology and tools of the audit over financial institutions information. Data analysis platform plays a crucial role in the audit over financial institutions. This paper introduces the process and characteristics of the construction of data analysis platform in detail, the analized field of using advanced methods, puts forward the age of big data audit model based on the overall analysis, namely, discov- ery, verification, decentralized systenL Data analysis, to carry out a wide range of audit over financial institutions, not only can effectively improves the audit over financial institutions capability under the condition of information, but also creates the conditions for future audit by the data island, the business closed, single mode to the development of data integration, business integration, model integration, so as to realize the new breakthrough of audit over financial Institutions, play the function of the immune system , provide powerful support services for the national governance.