云计算环境下的审计业务模式变革研究简

云计算环境下的审计业务模式是未来审计信息化发展的必然趋势。在归纳了IT环境下审计业务模式演变并从IT和审计两个角度诠释“云审计”及其国内外研究应用现状的基础上,以审计业务流程为主线,从云服务与审计结合的技术场景、云计算环境下的审计业务流程实现步骤以及云计算应用所引起的审计业务风险变化三个方面出发,分析云计算环境下的审计业务模式变革,为掌握云计算应用所带来的审计业务流程变革、迎接云审计时代的到来提供理论基础。

The Research of Changes of Audit Business Model under Cloud Computing Environment

The audit business model under cloud computing environment is the trend of audit informationization in the future. On the basis of summarizing the evolution of audit business models under IT environment and explaining the concept of cloud audit and its research and application status at home and abroad from IT and audit views, this paper, with the audit business processes as the main line, analyzes the audit business model changes under cloud computing environment from three aspects： the combination of cloud services with audit, the implementation of audit business processes under cloud computing environ- ment and the management of audit business process risk caused by the application of cloud computing. The research provides a theoretical basis for the mastery of cloud computing application of audit business process change, for better meeting the arrival of the age of the cloud audit.