發(fā)布時(shí)間：2018-10-16 16:45

【摘要】：云審計(jì)是依托云計(jì)算技術(shù)開(kāi)展審計(jì)業(yè)務(wù)的一種審計(jì)方式,伴隨著信息技術(shù)的發(fā)展,云計(jì)算也運(yùn)用到了基層政府審計(jì)。本文簡(jiǎn)述了云審計(jì)的概念,總結(jié)了云審計(jì)打破了時(shí)空限制、降低運(yùn)營(yíng)成本、提升審計(jì)效率、轉(zhuǎn)移審計(jì)風(fēng)險(xiǎn)四個(gè)特點(diǎn)。以惠州仲愷高新區(qū)實(shí)施云審計(jì)為例,介紹了云審計(jì)的具體實(shí)施流程,總結(jié)了云審計(jì)對(duì)仲愷高新區(qū)審計(jì)帶來(lái)的效果,深入分析了開(kāi)展云審計(jì)面臨的制約。最后,從法律法規(guī)、網(wǎng)絡(luò)設(shè)施、審計(jì)人才、內(nèi)控體系、標(biāo)準(zhǔn)化建設(shè)、安全保障、審計(jì)責(zé)任等方面提出了對(duì)策建議,以期推動(dòng)云審計(jì)在基層政府審計(jì)中發(fā)揮更大的作用。
[Abstract]:Cloud audit is a kind of audit way which relies on cloud computing technology to carry out audit business. With the development of information technology cloud computing is also applied to grass-roots government audit. This paper briefly introduces the concept of cloud audit, and summarizes its four characteristics: breaking the limitation of time and space, reducing operation cost, improving audit efficiency and transferring audit risk. Taking the implementation of cloud audit in Zhongkai High-tech Zone of Huizhou as an example, this paper introduces the concrete implementation process of cloud audit, summarizes the effect of cloud audit on Zhongkai High-Tech Zone, and analyzes in depth the constraints facing the development of cloud audit. Finally, some suggestions are put forward from the aspects of laws and regulations, network facilities, audit talents, internal control system, standardization construction, safety and security, audit responsibility and so on, in order to promote the cloud audit to play a greater role in the grass-roots government audit.
【作者單位】： 河南職業(yè)技術(shù)學(xué)院;
【基金】：河南省科技廳軟科學(xué)研究計(jì)劃項(xiàng)目“當(dāng)前經(jīng)濟(jì)環(huán)境下商業(yè)銀行固定資產(chǎn)管理研究”(項(xiàng)目編號(hào):172400410061)階段性研究成果
【分類號(hào)】：F239.44;F239.1
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本文編號(hào)：2275013