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开展银行贷款中的虚假按揭贷款审计,是各级审计机关和商业银行稽核部门需要进行的一项非常重要的工作。本文主要对利用计算机进行商业银行虚假案揭贷款审计的方法进行了分析,对所涉及的类SQL语言进行了描述,并对有指导意义的工作案例进行例举。
Carrying out the audit of false mortgage loans in bank loans is a very important task to be carried out by auditing departments at all levels and the audit departments of commercial banks. This paper mainly analyzes the method of exposing commercial banks to false loans by using commercial banks, and describes the involved SQL language and gives some examples of the guiding work.