目录
1.绪论 ...................................................................................................................................................................................1
2.云计算与审计概述 ...........................................................................................................................................................3
2.1 云计算的涵义与特征...........................................................................................................................................3
2.1.1 云计算的涵义 .........................................................................................................................................3
2.1.2 云计算的特征 .........................................................................................................................................3
2.2 审计的涵义与现状...............................................................................................................................................3
2.2.1 审计的涵义[] .........................................................................................................................................3
2.2.2 审计的现状[] .........................................................................................................................................4
2.3 云计算对审计的积极影响...................................................................................................................................5
2.3.1 云计算扩大了审计的范围 ......................................................................................................................5
2.3.2 云计算改善了审计模式的应用 ..............................................................................................................5
2.3.3 云计算推动了数据审计的发展 ..............................................................................................................6
2.3.4 云计算促进了审计师的发展 .................................................................................................................6
3.云计算环境下审计发展存在的问题...............................................................................................................................7
3.1 数据保密性及安全性。 ......................................................................................................................................7
3.2 云计算内部控制风险。 ......................................................................................................................................7
3.3 云审计程序风险。 ..............................................................................................................................................7
4、完善云计算环境下审计的应用与发展的建议 ............................................................................................................8
4.1 建设云审计平台 ...................................................................................................................................................8
4.2 确保云审计系统的安全 .......................................................................................................................................8
4.3 严格内部控制.......................................................................................................................................................8
4.4 完善发展战略与政策、法律的制定 ...................................................................................................................9
4.5 加强基础设施建设 ...............................................................................................................................................9
4.6 审计应用对云计算的反作用 ...............................................................................................................................9
5.结语.................................................................................................................................................................................11
参考文献 ............................................................................................................................................................................12
致谢 ....................................................................................................................................................................................13
