Building the Audit Information System in Cloud Computing Environment

Abstract

The traditional audit model is the audit organ procurement respectively the application server, database server and network audit system, and then the auditor through the office LAN access audit information system. Each audit institution needs to configure the independent hardware and software resources in the audit mode, the result will generate IT costs high and professional maintenance costs are high and need a lot of professional maintenance staff. Development and utilization of cloud computing become the factors or not but with the popularity of IT applications in various industries department. Cloud computing is outside of the Internet industry, and further affect the accounting and auditing profession, bring new challenges in the development of cloud computing to audit, (Rongsheng-Qin, 2013). Today, under the rapid development of cloud computing, cloud computing concepts of how to use the Internet, how to through the cloud storage data, coordinated various audit resources in the cloud, for the auditor to provide more efficient, more scientific audit process, finally realizes the auditing organs at all levels of hardware resources, software resources, Shared services, to optimize the use of audit resources fully, is China's national audit problems to be solved in the future. This paper build a cloud computing environment audit the basic frame of information system under the research and application status of cloud computing.