【摘 要】：
随着云计算的不断发展，审计也就随之进入了云时代，互联网+审计=云审计，这是新时代对审计发展提出的全新的要求，也是对审计工作新的定义。在云计算模式下，审计数据和资源将交给云端，但是这个过程中会出现数据和资产难以确认，对于云计算环境下审计工作的开展与现有审计工具的应用过程中尚还存在着诸多问题。本文主要概述云计算环境下的一系列审计研究，分析云计算对审计的影响，尝试探索云计算在审计应用中的对策。
【关键词】：云计算；审计；云审计；影响；对策
【Abstract】：
With the constant development of cloud computing, the Audit has also entered into cloud period. Internet+Audit=Cloud Audit. Not only is this the new requirements putforwording by new era to audit development, but slao the nei definition to audit tasks. Audit data and information will be delivered to Soft Cloud in cloud computing mode. However, it’s hard to confirmthe data and assets. Worse still, there are more problems in audit work and the application of audit tools. This article mainly outlines a series of audit studies in cloud computing environment,tries to analyse the affection to audit and explore the solutions of cloud computing in auiting application.
【Key Word】：Cloud computing ;Audit ;Affection ;Countermeasure
目录
1.绪论………………………………………………………………………………………………………………………………………………………………………………. 1
2.云计算与审计概述……………………………………………………………………………………………………………………………………………………….. 3
2.1云计算的涵义与特征……………………………………………………………………………………………………………………………………….. 3
2.1.1 云计算的涵义……………………………………………………………………………………………………………………………………… 3
2.1.2 云计算的特征……………………………………………………………………………………………………………………………………… 3
2.2审计的涵义与现状…………………………………………………………………………………………………………………………………………… 3
2.2.1 审计的涵义[]…………………………………………………………………………………………………………………………………….. 3
2.2.2 审计的现状[]…………………………………………………………………………………………………………………………………….. 4
2.3云计算对审计的积极影响……………………………………………………………………………………………………………………………….. 5
2.3.1云计算扩大了审计的范围…………………………………………………………………………………………………………………… 5
2.3.2云计算改善了审计模式的应用…………………………………………………………………………………………………………… 5
2.3.3云计算推动了数据审计的发展…………………………………………………………………………………………………………… 6
2.3.4 云计算促进了审计师的发展………………………………………………………………………………………………………………. 6
3.云计算环境下审计发展存在的问题……………………………………………………………………………………………………………………………. 7
3.1 数据保密性及安全性。…………………………………………………………………………………………………………………………………… 7
3.2 云计算内部控制风险。…………………………………………………………………………………………………………………………………… 7
3.3 云审计程序风险。…………………………………………………………………………………………………………………………………………… 7
4、完善云计算环境下审计的应用与发展的建议………………………………………………………………………………………………………….. 8
4.1建设云审计平台……………………………………………………………………………………………………………………………………………….. 8
4.2确保云审计系统的安全……………………………………………………………………………………………………………………………………. 8
4.3严格内部控制…………………………………………………………………………………………………………………………………………………… 8
4.4完善发展战略与政策、法律的制定…………………………………………………………………………………………………………………. 9
4.5加强基础设施建设……………………………………………………………………………………………………………………………………………. 9
4.6审计应用对云计算的反作用…………………………………………………………………………………………………………………………….. 9
5.结语……………………………………………………………………………………………………………………………………………………………………………. 11
参考文献……………………………………………………………………………………………………………………………………………………………………….. 12
致谢……………………………………………………………………………………………………………………………………………………………………………….. 13
