基层政府审计中云审计的运用
发布时间：2018-10-16 16:45
【摘要】：云审计是依托云计算技术开展审计业务的一种审计方式,伴随着信息技术的发展,云计算也运用到了基层政府审计。本文简述了云审计的概念,总结了云审计打破了时空限制、降低运营成本、提升审计效率、转移审计风险四个特点。以惠州仲恺高新区实施云审计为例,介绍了云审计的具体实施流程,总结了云审计对仲恺高新区审计带来的效果,深入分析了开展云审计面临的制约。最后,从法律法规、网络设施、审计人才、内控体系、标准化建设、安全保障、审计责任等方面提出了对策建议,以期推动云审计在基层政府审计中发挥更大的作用。
[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.
【作者单位】： 河南职业技术学院;
【基金】：河南省科技厅软科学研究计划项目“当前经济环境下商业银行固定资产管理研究”(项目编号:172400410061)阶段性研究成果
【分类号】：F239.44;F239.1
，
本文编号：2275013
[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.
【作者单位】： 河南职业技术学院;
【基金】：河南省科技厅软科学研究计划项目“当前经济环境下商业银行固定资产管理研究”(项目编号:172400410061)阶段性研究成果
【分类号】：F239.44;F239.1
，
本文编号：2275013
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