摘 要目前，商业银行的信息系统是其稳健运营和发展的关键成功因素，并且普遍个体业务的运行和庞大金融体系的稳定都依托其信息系统的安全性和有效性，引入区块链技术至信息系统审计中能够有效提升其各个方面的效率。本文通过了解汇丰银行（中国）的业务流程、公司治理结构、内部控制环境、数据的收集整理传输过程；结合其商业银行拥有的各种主营业务导致的数据的庞杂性、传输的安全性、审批的复杂性等问题；最后提出运用区块链技术提升审计结果的真实性、完整性、优化审计过程、降低审计费用，对银行业的其他企业具有借鉴意义。关键词：信息系统审计；区块链技术；商业银行审计AbstractInformation system has begun to become commercial Banks steady operation and development of the key success factors, the introduction of chain block technology to the information system audit can effectively improve the efficiency of various aspects. This paper aims to understand the business process, corporate governance structure ， internal control environment and data collection and transmission process of HSBC (China). Combined with the main business owned by the commercial bank ， the data complexity, transmission security, the complexity of approval and other issues; Finally, it is proposed to use block chain technology to improve the authenticity and integrity of audit results, optimize the audit process and reduce audit costs, which is of reference significance to other enterprises in the banking industry.Key words: Information system audit; Blockchain technology; Commercial bank audit目 录一、引言........................................................................................................................1二、国内外文献综述....................................................................................................1(一) 国内文献综述........................................................................................................1(二) 国外文献综述.........................
