基于区块链技术的跨境云审计服务系统构建

Construction of Block-chain-Based Cross-border Cloud Audit Engagement System

跨境云计算仍存在数据被篡改风险、数据安全风险和数据完整性风险等难题,这导致跨境审计与云计算的融合程度及融合效率极为低下。在解决这些问题的诸多技术中,本文认为区块链作为一种分布式账本技术,既可实现跨境云服务系统各主体之间自由通信,亦能够对外提供一种去中心化、防篡改和透明性的安全服务。本文首先识别了跨境云审计服务概念,探讨区块链技术与跨境云审计服务系统的适配性,在此基础上构建基于区块链技术的跨境云审计服务系统,并从业务流程演示进行描述。通过构设这一系统框架,以期为跨境审计领域研究提供经验证据。

There are risks of data being tampered,data security and data integrity with the cross-border cloud computing service,resulting in an extremely low level and efficiency in the integration of cross-border audit with cloud computing.Among the technologies for solving these problems,this article finds that block-chain,as a distributed ledger technology,could not only facilitate convenient communications among those involved in cross-border cloud service system,but also provide decentralized,tamper-proofand transparent security services.It points out the concept of cross-border cloud audit engagements,and explores the compatibility of block-chain with cross-border cloud audit engagement system.On this basis,it constructs a block-chain-based cross-border cloud audit engagement system,and interprets it with a business process presentation.Such a systematic framework can serve as empirical evidence for the research in cross-border audit field.