COBIT背景下的审计模式研究

Research on Audit Mode under the Background of COBIT

概述COBIT组成部分,分析云会计下AIS审计面临的挑战:审计环境复杂多变,AIS内部控制有效性动态变化,AIS审计来源多样化,审计测试方法有待改进。在COBIT标准及审计框架体系下提出基于COBIT5.0的大数据审计的具体实施:确定审计目标,数据获取与检测,研制审计计划,明确审计程序,开展审计程序,获取审计证据,出具审计结果。

Summarize the components of COBIT,and analyze the challenges faced by AIS audit under cloud accounting： audit environment is complex and changeable,dynamic change of AIS internal control effectiveness,diversification of AIS audit sources,audit testing methods need to be improved. Under the audit framework system of COBIT standard,the implementation strategy of big data audit based on COBIT5.0 is put forward： deciding audit objective,data acquisition and detection,setting down an audit plan,making sure audit process,conducting audit procedures,obtaining audit evidence and issuing audit results.