云计算环境下的联网审计实现方法探析

Study on Online Auditing Methods in Cloud Computing Environments

云计算是目前信息技术领域研究和应用的热点问题,尽管国内外已有较多的关于持续审计和联网审计方面的研究,但尚缺少关于云计算环境下联网审计方面的研究。本文针对目前实施联网审计的现状以及云计算技术自身的优缺点,首先阐述了云计算环境下联网审计的重要意义。然后,从被审计单位使用云平台、审计单位使用云平台、审计单位和被审计单位都使用云平台这三种情况出发,研究了云计算环境下适合我国联网审计特点的联网审计实现方法。最后,从基于云平台整体控制与应用控制的视角、基于云平台选择的视角、基于云平台服务的视角这三个方面出发,分析了云计算环境下实施联网审计可能存在的主要风险。研究结果为今后云计算环境下实施联网审计提供了参考。

The development of cloud computing services is creating opportunities and challenges for online auditing practice and research. However, there are few studies on this issue. In this paper, based on the characteristics of online auditing implementing in China, and the advantages and disadvantages of cloud computing, the importance of researching online auditing methods in cloud computing environments are analyzed. Then, the feasibility of the online auditing methods in cloud computing environments are analyzed considering auditees using cloud computing services, auditors using cloud computing services, and both auditors and auditees using cloud computing services. Finally, the risks of online auditing in cloud computing environments are analyzed from the perspective of the general controls and application controls of cloud computing services, selection of cloud computing services, and quality of cloud computing services. Research results in this paper can provide theory for implementing online auditing in cloud computing environments.