| dc.description.abstract | With the widespread application of computer technology, the number of transactions has grown rapidly in the banking industry. To cope with environmental and technological changes, ensuring compliance with regulations, achieving efficiency and effectiveness, and safeguarding asset security have become challenges for internal auditing in the banking industry. The three main goals (operational efficiency and effectiveness, reliability of financial reporting, and compliance with relevant laws and regulations) and five components (control environment, risk assessment, control activities, information and communication, and monitoring) are used as the basis for designing and implementing internal control systems within the organization to confirm whether the auditing objectives have been achieved. Moreover, through the bank′s three lines of defense, the responsibilities and scope of the three lines of defense within the organization are clearly defined, allowing each unit to understand their role and function in the overall risk and control framework of the bank, thereby reducing internal control risks.
When conducting auditing work in the banking industry , rules-based auditing standard or risk-based and digital auditing standard can be used. The risk-based auditing standard focuses more on risk identification, assessment, and management. According to the law, low-risk units can be audited less based on their assessed risk level. Moreover, computer-assisted audit techniques (CAATs) can make auditing more efficient.
This study explores the analysis of the challenges that may be encountered when introducing risk-based and digital auditing standard and the benefits that may be obtained after their introduction. After constructing a prototype based on literature review and personal experience and revising it through expert questionnaires, in-depth interviews are conducted to understand whether the revised model can be used to analyze the challenges and benefit after importing in the future, so as to facilitate planning and then achieve organizational goals business strategy and objectives. | en_US |