Design on control test of information systems in commercial bank IPO audit

Information system reliability, completeness of information directly affect the quality of financial reporting, information systems for commercial banks to assessed level of material misstatement risk in a commercial bank IPO audit is essential. In order to control audit risk, the use of information systems audit, the commercial banks in the IPO audit control system to its core system for testing, to establish a commercial bank information systems control and audit model test program, design a general and application controls of the test papers, IPO audit of commercial banks have some practical application of the reference value.