应用信任体系技术的联网审计系统平台架构设计

Architecture and Application of Network Audit Platform Based on Trust System Technology

在联网审计工作中,审计机关对被审计单位的数据可溯、可验证等环节始终处于低信任度,因此,通过技术体系提升信任度是联网审计的必要前提。本文采用区块链技术作为核心技术,结合大数据、云计算构建联网审计业务系统平台及部署模式,以数据集成管理功能、数据分析与挖掘、作业支撑功能为例,细化平台架构在审计数据采集、作业、管理等典型场景的应用,为具有高可信度的联网审计平台架构建设与应用提供参考。

In the work of online auditing,the auditing authority always has a low level of trust in the traceability and verifiability of the audited unit’s data.Therefore,improving trust through a technical system is a necessary prerequisite for online auditing.Block chain technology is adopted as the core technology for building a trust system for online auditing,and combined with big data and cloud computing,an overall reference architecture framework for building a trust system for online auditing business is proposed.Typical application scenarios for auditing data collection,auditing operations,and auditing management platforms are proposed,and the CBS cost control system is used as an example to apply and refine the platform framework,providing reference for the construction and application of a highly credible online auditing platform architecture.