云计算环境下云审计的系统设计与实施

发布时间：2018-06-23 05:38

本文选题：云计算 + 云审计　；参考：《江西财经大学》2017年硕士论文

【摘要】：随着互联网、物联网的高速发展和它们在各领域的日益普及,全球信息总量日滋月益,人类已走进大数据时代。在审计行业,大数据时代要求审计单位实现对数据的深度采集、海量存储、快速传递、高效处理与及时分析。审计机构和审计人员很难仅凭现有的技术、经验、工具高质与高效地完成对审计所需数据的获取、处理、存储、共享。目前,我国审计信息化建设遇到一些难以突破的瓶颈,包括审计应用软件开发与运行能力存在限制、信息资源共享程度低、审计交流不及时、审计监督力度低、基层审计机关信息化建设耗费大等问题。传统审计已远远不能满足新社会环境的需求,社会对审计信息化的需求提升到更高层次。为解决当前审计实践中出现的问题,本文认为基于新兴技术——云计算的云审计是未来审计的发展趋势。云审计运用虚拟技术使网络、应用、服务器等资源全部虚拟化,进而建立巨大并且可动态配置的资源池,能解决大规模数据分布存储、数据备份、共享访问等问题,能提供海量存储环境,支持庞大数据的归集、存储及管理服务。云审计还运用数据挖掘技术从海量资源中获取所需的数据或搜索审计线索,并且能从水平和竖直方向实现动态收缩,能够无缝地扩展到大规模集群上,进行并行批处理和一系列基于硬件设备强大计算能力的簇类分析、回归分析、关联规则学习等数据分析工作。因此,云审计具有不同凡响的优势,它将颠覆和创新现有审计模式,以云审计作为研究对象存在重要的理论与现实意义。本文通过比较分析和归纳,从理论和实践方面认为,相对于社会审计,我国政府审计的技术基础雄厚且拥有海量数据,云审计在政府审计领域得到应用和发展具有先导性。目前在国务院等部门的大力支持下,金审工程已完成一期和二期。金审一期建设了政府审计系统的软硬件设施平台。金审二期工程则建成了国家审计数据中心和全国资源共享系统。如今金审三期的重点是在金审一期和二期取得的成果上建设全方位、立体化的数据中心。2015年,审计长刘家义表示,我国在“十三五”时期的审计信息化建设应以大数据为核心,搭建各种应用平台,建立省级、国家级审计数据系统,建设国家审计云。因此,本文在云计算环境下,探讨云审计的系统设计与实施及其在审计过程中存在的风险因素,顺应我国审计信息化建设的趋势。本文以国家审计为研究视角,首先,通过阅读、归纳和总结国内外文献,文章从云审计的概念、核心内容、特征和功能及优势等角度全面阐述与云审计相关的理论,分析云审计的发展历程和建设与运用云审计的必要性和可行性,根据系统论、控制论与信息论探索云审计的系统设计,包括系统设计策略、系统架构基础,为云审计的应用与推崇提供相关理论依据。其次,在此基础上,从系统部署模式、平台架构和平台特点及优势等方面研究云审计系统的构建,进而设计可行的云审计系统。目前国内外学者对云审计基本架构、云审计运行机理等方面研究不足,因而本文将深入解剖云审计系统的运行过程,根据设计的云审计系统,对云审计系统在审计业务中的运行机理进行系统地研究,包括云审计的审计业务方式、审计运行过程和审计业务实施,全面剖析云审计的实践运用过程。结合云审计流程和我国的信息化水平现状,本文认为,国家云审计应搭建基于IaaS、PaaS和SaaS云服务的混合云,运用多行业集成核查审计模式,采用审计单位与被审计单位交互运行过程,设计与实施云审计。最后,考虑到云审计在审计领域中的应用程度低、应用范围窄等现状,本文在揭示云审计风险来源的基础上提出合理、可行的风险防控措施,为政府运用云计算,构建和应用云审计提供帮助。同时,本文对云审计的研究还可以为内部审计、会计师事务所审计构建云平台和应用云审计提供参考。
[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.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TP311.52;F239.1

【参考文献】