管理控制视角下云审计平台的建设与运行研究

Research on Construction and Operation of Cloud Audit Platform from the Perspective of Management Control

随着大智移云技术的发展,传统审计逐步向人工智能审计演变,推进云审计平台建设势在必行。云审计横跨计算机科学、审计学、大数据科学等领域,对云审计平台进行建设是一项复杂的工程,且如何控制平台运行风险已成为该领域的关键问题。在梳理文献基础上,汲取管理控制理念,从质量管理、层级模块、终端界面等维度阐释云审计平台的体系架构,选取虚拟化技术、Hadoop技术、软件开发技术等内容分析云审计平台的建设方法,并基于安全风险、控制规范、控制策略等视角探索云审计平台的安全控制机制,旨在为云审计平台的建设与运行实践提供理论支持。

With the development of"Great Wisdom Propelling Clouds"technology, traditional auditing is gradually evolving into artificial intelligence auditing, so it is imperative to promote the construction of cloud auditing platform. Cloud audit covers computer science, auditing, big data science and other fields. It is a complicated project to build cloud audit platform, and how to control the operation risk of the platform has become a key issue in this field. On the basis of carding literature, drawing on the concept of management control, this paper explains the system architecture of cloud audit platform from quality management, hierarchical module, terminal interface and other dimensions, analyzes the construction method by selecting virtualization technology, Hadoop technology,software development technology and other content, and explores the security control mechanism from the perspectives of security risk, control specification and control strategy. All these aim to provide theoretical support for the construction and operation of cloud audit platform.