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大数据分析技术在金融衍生品专项审计中的应用

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国际石油公司通常采用金融衍生品进行套期保值,规避因价格变动带来的风险,实现风险对冲.由于金融衍生品的高风险性,有必要进行审计监督,使之成为公司风险管理的有效工具.基于Python语言,对金融衍生品数据进行全样本采集、处理和分析,检查金融衍生品操作方案执行上存在的问题.大数据分析技术能够赋能内部审计高质量发展,提高了审计的质量和效率,有助于实现集中统一、权威高效和全面覆盖的审计目标.
The Application of Big Data Analysis Technology in Internal Audit of Financial Derivatives
International oil companies usually use financial derivatives for hedging to avoid risks caused by price changes and achieve risk hedging.Due to the high risk of financial derivatives,it is necessary to carry on audit to make them an effective tool for risk management.Based on Python language,collection,processing,and analysis of financial derivative data are conducted to check for issues in the execution of financial derivative operation plans.Big data analysis technology can empower the high-quality development of internal auditing,improve the quality and efficiency of auditing,and it is helpful to achieve the audit objectives of centralized,unified,authoritative,efficient,and comprehensive coverage.

Pythonbig data analysisfinancial derivativesinternal audit

王强、吴琼、郭正良

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中国石油化工集团有限公司境外审计中心,北京 100029

中国石化集团国际石油勘探开发有限公司,北京 100029

Python 大数据分析 金融衍生品 内部审计

2024

科技和产业
中国技术经济学会

科技和产业

影响因子:0.361
ISSN:1671-1807
年,卷(期):2024.24(7)
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