大数据、云计算技术对审计的影响研究

Research about Influence of Big Data and Cloud Computing to Audit

大数据、云计算技术的产生和发展,正在逐渐影响审计技术和方法的发展。大数据主要着眼于"数据",提供数据采集、挖掘、分析的技术和方法;云计算技术主要关注"计算",提供IT解决方案。大数据、云计算技术可以促进持续审计方式的发展、总体审计模式的应用、审计成果的综合应用、相关关系证据的应用、高效数据审计的发展和大数据审计师的发展。强化大数据、云计算技术审计应用的措施包括制定长远发展战略、加快审计法规建设、建立行业平台、加强研发和提高利用能力。

The generation and development of Big data and cloud computing technique, are constantly impacting auditing skill and methods. Big data mainly focuses on ＂data＂, that is the technique and method of data collection, data mining and data analysis; Could computing technique mainly focuses on＂ computing＂, that is how to design IT structure and IT solutions. The combination of big data and cloud computing technique may be helpful in the development of continuous audit mode, the application of overall audit mode, comprehensive application of audit results, application of relative evidence, development of effective data audit and big data auditor. The measures of strength- ening the big data, and cloud computing technology used in audit includes making the strategy of using big data and cloud computing in audit, speeding up the construction of audit laws and regulations, establishing industry cloud audit platform and big data audit analysis platform, strengthening big data audit analysis model and R＆D on audit software, and improving the acknowlegement and the ability of taking advantage of big data and cloud computing technique.