快科技 公司 ,中國電子科技集團公司第四十研究所招聘

大數據、云計算技術對審計的影響研究

時間:2022-04-22 18:18:37 | 作者:愛科技網 | 點擊: 131 次

摘要 大數據、云計算技術的產生和發展,正在逐漸影響審計技術和方法的發展。大數據主要著眼于"數據",提供數據采集、挖掘、分析的技術和方法;云計算技術主要關注"計算",提供IT解決方案。大數據、云計算技術可以促進持續審計方式的發展、總體審計模式的應用、審計成果的綜合應用、相關關系證據的應用、高效數據審計的發展和大數據審計師的發展。強化大數據、云計算技術審計應用的措施包括制定長遠發展戰略、加快審計法規建設、建立行業平臺、加強研發和提高利用能力。 The generation and development of Big data and cloud computing technique, are constantly impacting auditing skill and methods. Big data mainly focuses on "data", that is the technique and method of data collection, data mining and data analysis; Could computing technique mainly focuses on" computing", that is how to design IT structure and IT solutions. The combination of big data and cloud computing technique may be helpful in the development of continuous audit mode, the application of overall audit mode, comprehensive application of audit results, application of relative evidence, development of effective data audit and big data auditor. The measures of strength- ening the big data, and cloud computing technology used in audit includes making the strategy of using big data and cloud computing in audit, speeding up the construction of audit laws and regulations, establishing industry cloud audit platform and big data audit analysis platform, strengthening big data audit analysis model and R&D on audit software, and improving the acknowlegement and the ability of taking advantage of big data and cloud computing technique.

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