本文選題：云計算 + 云審計�。� 參考：《江西財經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著互聯(lián)網(wǎng)、物聯(lián)網(wǎng)的高速發(fā)展和它們在各領(lǐng)域的日益普及,全球信息總量日滋月益,人類已走進(jìn)大數(shù)據(jù)時代。在審計行業(yè),大數(shù)據(jù)時代要求審計單位實現(xiàn)對數(shù)據(jù)的深度采集、海量存儲、快速傳遞、高效處理與及時分析。審計機構(gòu)和審計人員很難僅憑現(xiàn)有的技術(shù)、經(jīng)驗、工具高質(zhì)與高效地完成對審計所需數(shù)據(jù)的獲取、處理、存儲、共享。目前,我國審計信息化建設(shè)遇到一些難以突破的瓶頸,包括審計應(yīng)用軟件開發(fā)與運行能力存在限制、信息資源共享程度低、審計交流不及時、審計監(jiān)督力度低、基層審計機關(guān)信息化建設(shè)耗費大等問題。傳統(tǒng)審計已遠(yuǎn)遠(yuǎn)不能滿足新社會環(huán)境的需求,社會對審計信息化的需求提升到更高層次。為解決當(dāng)前審計實踐中出現(xiàn)的問題,本文認(rèn)為基于新興技術(shù)——云計算的云審計是未來審計的發(fā)展趨勢。云審計運用虛擬技術(shù)使網(wǎng)絡(luò)、應(yīng)用、服務(wù)器等資源全部虛擬化,進(jìn)而建立巨大并且可動態(tài)配置的資源池,能解決大規(guī)模數(shù)據(jù)分布存儲、數(shù)據(jù)備份、共享訪問等問題,能提供海量存儲環(huán)境,支持龐大數(shù)據(jù)的歸集、存儲及管理服務(wù)。云審計還運用數(shù)據(jù)挖掘技術(shù)從海量資源中獲取所需的數(shù)據(jù)或搜索審計線索,并且能從水平和豎直方向?qū)崿F(xiàn)動態(tài)收縮,能夠無縫地擴(kuò)展到大規(guī)模集群上,進(jìn)行并行批處理和一系列基于硬件設(shè)備強大計算能力的簇類分析、回歸分析、關(guān)聯(lián)規(guī)則學(xué)習(xí)等數(shù)據(jù)分析工作。因此,云審計具有不同凡響的優(yōu)勢,它將顛覆和創(chuàng)新現(xiàn)有審計模式,以云審計作為研究對象存在重要的理論與現(xiàn)實意義。本文通過比較分析和歸納,從理論和實踐方面認(rèn)為,相對于社會審計,我國政府審計的技術(shù)基礎(chǔ)雄厚且擁有海量數(shù)據(jù),云審計在政府審計領(lǐng)域得到應(yīng)用和發(fā)展具有先導(dǎo)性。目前在國務(wù)院等部門的大力支持下,金審工程已完成一期和二期。金審一期建設(shè)了政府審計系統(tǒng)的軟硬件設(shè)施平臺。金審二期工程則建成了國家審計數(shù)據(jù)中心和全國資源共享系統(tǒng)。如今金審三期的重點是在金審一期和二期取得的成果上建設(shè)全方位、立體化的數(shù)據(jù)中心。2015年,審計長劉家義表示,我國在“十三五”時期的審計信息化建設(shè)應(yīng)以大數(shù)據(jù)為核心,搭建各種應(yīng)用平臺,建立省級、國家級審計數(shù)據(jù)系統(tǒng),建設(shè)國家審計云。因此,本文在云計算環(huán)境下,探討云審計的系統(tǒng)設(shè)計與實施及其在審計過程中存在的風(fēng)險因素,順應(yīng)我國審計信息化建設(shè)的趨勢。本文以國家審計為研究視角,首先,通過閱讀、歸納和總結(jié)國內(nèi)外文獻(xiàn),文章從云審計的概念、核心內(nèi)容、特征和功能及優(yōu)勢等角度全面闡述與云審計相關(guān)的理論,分析云審計的發(fā)展歷程和建設(shè)與運用云審計的必要性和可行性,根據(jù)系統(tǒng)論、控制論與信息論探索云審計的系統(tǒng)設(shè)計,包括系統(tǒng)設(shè)計策略、系統(tǒng)架構(gòu)基礎(chǔ),為云審計的應(yīng)用與推崇提供相關(guān)理論依據(jù)。其次,在此基礎(chǔ)上,從系統(tǒng)部署模式、平臺架構(gòu)和平臺特點及優(yōu)勢等方面研究云審計系統(tǒng)的構(gòu)建,進(jìn)而設(shè)計可行的云審計系統(tǒng)。目前國內(nèi)外學(xué)者對云審計基本架構(gòu)、云審計運行機理等方面研究不足,因而本文將深入解剖云審計系統(tǒng)的運行過程,根據(jù)設(shè)計的云審計系統(tǒng),對云審計系統(tǒng)在審計業(yè)務(wù)中的運行機理進(jìn)行系統(tǒng)地研究,包括云審計的審計業(yè)務(wù)方式、審計運行過程和審計業(yè)務(wù)實施,全面剖析云審計的實踐運用過程。結(jié)合云審計流程和我國的信息化水平現(xiàn)狀,本文認(rèn)為,國家云審計應(yīng)搭建基于IaaS、PaaS和SaaS云服務(wù)的混合云,運用多行業(yè)集成核查審計模式,采用審計單位與被審計單位交互運行過程,設(shè)計與實施云審計。最后,考慮到云審計在審計領(lǐng)域中的應(yīng)用程度低、應(yīng)用范圍窄等現(xiàn)狀,本文在揭示云審計風(fēng)險來源的基礎(chǔ)上提出合理、可行的風(fēng)險防控措施,為政府運用云計算,構(gòu)建和應(yīng)用云審計提供幫助。同時,本文對云審計的研究還可以為內(nèi)部審計、會計師事務(wù)所審計構(gòu)建云平臺和應(yīng)用云審計提供參考。
[Abstract]:With the rapid development of Internet, the rapid development of Internet of things and their increasing popularity in various fields, the total amount of global information is becoming more and more rapid, and human beings have entered the era of big data. In the auditing industry, the era of large data requires the audit units to realize the deep collection of data, mass storage, rapid transmission, efficient processing and timely analysis. Audit institutions and auditors It is difficult to complete the acquisition, processing, storage and sharing of the data required by the present technology, experience and tools with high quality and efficiency. At present, there are some difficult bottlenecks in the construction of audit information in our country, including the limitation of the development and operation ability of the audit application software, the low sharing of information resources and the lack of timely audit communication. With low supervision and high cost of information construction at the grass-roots audit institutions, the traditional audit has been far from meeting the needs of the new social environment. The demand for the audit information has been raised to a higher level by the society. In order to solve the problems in the current audit practice, the cloud audit based on the emerging technology, cloud computing, is the future trial. The cloud audit uses virtual technology to make the network, application, server and other resources fully virtualized, and then build a huge and dynamically configured resource pool. It can solve the problems of large data distribution, data backup, shared access and so on. It can provide massive storage environment, support large data collection, storage and management services. Cloud audit also uses data mining technology to obtain data or search audit clues from massive resources, and can achieve dynamic contraction from horizontal and vertical direction. It can be seamlessly extended to large-scale clusters, parallel batch processing and a series of cluster analysis, regression analysis, and association rules based on the powerful computing power of hardware devices. Therefore, the cloud audit has an extraordinary advantage. It will subvert and innovate the existing audit mode, and it is of great theoretical and practical significance to take the cloud audit as the research object. This paper, through comparative analysis and induction, thinks that the technical basis of our government audit is relative to the social audit in theory and practice. At present, under the strong support of the State Council and other departments, the gold trial project has completed the first and two phases. The first phase of the Jin trial has built the software and hardware platform of the government audit system. The two phase of the golden trial has built the national audit data center. And the national resource sharing system. The focus of the three period of the golden trial is to build a full range of achievements in the first and two phases of the golden trial, the three-dimensional data center.2015, the auditor general Liu Jiayi said that China's audit information construction in the "13th Five-Year" period should take large data as the core, set up various application platforms, and establish the provincial level. In the cloud computing environment, this paper discusses the system design and implementation of cloud audit and the risk factors that exist in the audit process under the cloud computing environment. This article follows the trend of the construction of audit information in China. This paper, taking the national audit as the research perspective, first, summarizes and summarizes the literature at home and abroad through reading. The concept, the core content, the features, the functions and the advantages of the Zhang Congyun audit are fully elaborated on the theory related to the cloud audit, and the development process of the cloud audit and the necessity and feasibility of building and applying the cloud audit are analyzed. The system design, including the system design strategy and the system architecture, is explored according to the system theory, cybernetics and information theory. The basis is to provide a theoretical basis for the application and promotion of cloud auditing. Secondly, on this basis, the construction of cloud audit system is studied from the aspects of system deployment model, platform architecture and platform characteristics and advantages, and then a feasible cloud auditing system is designed. In this paper, the operation process of cloud audit system will be thoroughly dissected, and the operating mechanism of cloud audit system in the audit business is systematically studied according to the designed cloud audit system, including the audit business mode of cloud audit, the process of audit operation and the implementation of audit business, and a comprehensive analysis of the practice and application process of cloud auditing. The current situation of cloud audit process and our country's information level is that national cloud audit should build a mixed cloud based on IaaS, PaaS and SaaS cloud services, use multi industry integration verification audit model, use audit units and audited units to interact process, design and implement cloud audit. Finally, the cloud audit should be taken into account in the audit field. On the basis of revealing the risk sources of cloud audit, this paper puts forward reasonable and feasible risk prevention and control measures on the basis of revealing the source of cloud audit risk, and provides help for the government to use cloud computing, construction and application of cloud audit. At the same time, this paper can also build cloud platform and application cloud for the research of cloud audit. The audit provides reference.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：TP311.52;F239.1

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本文編號：2056026