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银行贷款中的顶冒名贷款,是一项掩蔽性、危害性都很强的贷款,是审计机关和商业银行稽核部门开展监督工作的重点。本文主要对利用计算机进行商业银行顶冒名贷款审计的方法进行了分析,对开展计算机审计所用的类SQL语言进行描述。
The impostor loan in bank loans is a hidden and dangerous loan which is the focus of supervision work conducted by the audit department and commercial bank audit department. This article mainly analyzes the method of using commercial computers to carry out the impostor loan of commercial banks, and describes the SQL language used in the computer audit.