随着经济社会的不断发展，信息呈现的方式越来越多样化，除了传统的文字、 数据等结构化的数据之外，非结构化数据越来越多，给商业银行数据运用和风险 防范带来了极大的挑战。而内部审计作为企业内部监督及风险防范体系的关键环 节，在企业经营管理及可持续发展过程中的作用日趋明显，尤其在商业银行，内 部审计既是公司治理的需要，又是其自身健康稳定发展的保障。 伴随着大数据和云计算等技术的不断发展，商业银行内部审计面临着巨大的 发展机遇，审计手段和方式都有了更多的提升空间，数据量的增加和分析方式的 加快也改变了传统审计所固有的抽样方式的局限性，提升了审计成效的精确性。 但同时内部审计由于数据来源的限制及自身数据运用水平的有限，也面临着数据 有效性、数据安全性、审计有效性等方面的挑战，大数据作用在商业银行内部审 计过程中的作用未能全部发挥，这就导致商业银行原有的审计思路、审计模式已 经无法适应新形势的需求。为了保证内部审计的效率和作用，商业银行需要从审 计思路这个源头开始对内部审计进行全面的创新和改变，具体的改变及创新至少 需要涉及人才培养、管理模式、制度设计、业务流程等方面。通过创新切实提升 未来商业银行内部审计的价值，充分发挥内部审计的评价、监督的作用，为防范 化解金融风险及促进业务发展提供重要保障。 本文以A农商行内部审计现状作为研究对象，对大数据、内部审计、数据 式审计等相关理论进行了简单阐述，介绍了A农商行的整体情况以及其内部审 计在大数据运用不断加大的环境之下的现状，包括已经采取的变更和取得的成 效，分析了大数据环境下A农商内部审计所面临的冲击。结合大数据带来的挑 战和机遇分析了A农商行内部审计存在的诸如数据式审计人才的缺乏、数据来 源的准确性不足、数据运用不足、系统作用不全面等问题，并分析了存在这些问 题的原因。针对相应的问题，从人才培养、数据运用、系统开发等方面提出了优 化建议，并对优化建议的落实，从A农商行全行角度提出了有关配套措施，强 调了审计过程前移、资源共享、条线合作等要求，对A农商行内部审计的质效 的提升和优化具有较强的理论和实践意义。同时本文的研究方法、研究内容，也 可以为其他农村商业银行内部审计的发展提供借鉴和参考。 关键词：大数据，A农商行，内部审计，问题与对策 江苏大学工商管理硕士（MBA）学位论文 II Abstract With the development of Economy and society, information is presented in a variety of ways, in addition to the traditional words, data and other structured data, more and more Unstructured data becomes, it brings great challenge to Commercial Bank's data usage and risk prevention. As a key link of internal supervision and risk prevention system, internal audit plays an increasingly important role in the process of business management and sustainable development. Especially in commercial banks, internal audit is the need of corporate governance, it is also the guarantee of its own healthy and stable development. With the continuous development of technologies such as big data and cloud computing, the internal audit of commercial banks is faced with huge development opportunities, and the audit methods and methods have more room for improvement, the increase of data quantity and the speedup of analysis method also change the limitation of sampling method which is inherent in traditional audit, and improve the accuracy of audit effect. But at the same time, due to the limitation of data source and the limited level of data utilization, internal audit also faces the challenges in data validity, data security, audit validity, etc. , the role of big data in the internal audit of commercial banks has not been fully played, which leads to the original commercial banks audit ideas, audit model has been unable to meet the needs of the new situation. In order to ensure the efficiency and role of internal audit, commercial banks need to start from the source of audit thinking to carry out comprehensive innovation and change in internal audit, specific changes and innovations need to involve at least talent development, management models, system design, business processes, and so on. Through innovation, we can enhance the value of internal audit of commercial banks in the future, give full play to the role of evaluation and supervision of internal audit, and provide an important guarantee for preventing and resolving financial risks and promoting business development. 江苏大学工商管理硕士（MBA）学位论文 III This paper takes the current situation of the internal audit of A Commercial Bank as the research object, and makes a brief exposition of the relevant theories, such as big data, internal audit, data-based audit, etc. , this paper introduces the general situation of A Commercial Bank and the current situation of its internal audit in the environment of the increasing use of big data, including the changes that have been taken and the results that have been achieved, this paper analyzes the impacts that the internal audit of a agricultural and commercial enterprises faces under the environment of big data. Combined with the challenges and opportunities brought by big data, this paper analyzes the problems existing in the internal audit of A Commercial Bank, such as the shortage of data-based Audit Talents, the insufficiency of data sources, the insufficiency of data utilization and the incomplete function of the system, etc. , the reasons of these problems are analyzed. In the light of the corresponding problems, this paper puts forward some optimization suggestions from the aspects of personnel training, data utilization and system development, and puts forward some supporting measures from the angle of A Commercial Bank for the implementation of the optimization suggestions, it emphasizes the requirements of audit process moving forward, resource sharing and line cooperation, which is of great theoretical and practical significance to the improvement and optimization of the internal audit of A Commercial Bank. At the same time, the research method and inner tube of this paper can provide reference for the development of internal audit of other rural commercial banks. Keywords: Bigdata, A Commercial Bank，Internal audit，Problems and countermeasures 江苏大学工商管理硕士（MBA）学位论文 IV 目 录 第一章 绪论 ................................................................................................................. 1 1.1 研究的背景及意义 ........................................................................................ 1 1.2 国内外研究综述及简要评析 ........................................................................ 2 1.2.1 国外研究综述 .................................................................................... 2 1.2.2 国内关于大数据审计的研究 ............................................................ 3 1.3 研究方法研究思路及框架 ............................................................................ 5 1.3.1 研究思路 ............................................................................................ 5 1.3.2 技术路线图 ........................................................................................ 5 1.3.3 研究方法 ............................................................................................ 6 第二章 相关理论 ......................................................................................................... 8 2.1 大数据理论 .................................................................................................... 8 2.1.1 大数据的概念及内涵 ........................................................................ 8 2.1.2 大数据的产生 .................................................................................... 8 2.1.3 大数据的特征 .................................................................................... 9 2.1.4数据分析方法在内部审计领域的应用情况 ................................... 10 2.2 内部审计理论 .............................................................................................. 10 2.2.1 内部审计的含义 .............................................................................. 11 2.2.2 内部审计的历史发展 ...................................................................... 11 2.2.3 内部审计的价值所在 ...................................................................... 11 2.3 大数据审计理论 ....................................................................