基于医院大数据“云计算”的连续审计模型研究

Research on Continuous Audit Model Based on Hospital Big Data Cloud Computing

目的:探索医院大数据"云计算"的连续审计模型的应用。方法:运用比较分析和数学建模等方法,从架构、主体、运行构建出"云计算"的连续审计模型。结果:用交易成本计量法从投资成本、投资效益的角度分析其经济可行性。结论:医院大数据和"云计算"的连续审计模型作为一个开放的系统,适用于审计风险-导向,让医院财务管理更加可靠与高效。

Objective:To research on how to deal with the data security problem to cope with data security challenge under cloud EMR’s open multi-user pattern,thus remove the application obstacle of institutions’interconnection and medical big data.Methods:On the basis of the newest research abroad and the special background of healthcare industry in our country,a cloud EMR digital forensic system was put forward.Results:The EMR digital forensic system could well deal with the data security of EMR system.Conclusion:The application of EMR digital forensic technology may well promote the process of interconnection in healthcare industry and wide application of medical big data.