The Construction And Implementation Of Collaborative State Audit

At present,China is in the transition period of economic development,so the national audit inspires high hopes in promoting social reform,maintaining the healthy and stable operation of the economy and the protection of state property and other aspects.However,the development of network technology makes the economic transactions invisible and complicated economic problems,while the economic instability is increasing,leading to inadequate national audit in traditional play the national governance function.Therefore,it is urgent for us to establish a new audit model to support the improvement of audit efficiency and quality.Under the background of the development of information technology,cloud computing has penetrated into all walks of life even in the whole society,cloud computing as a prototype of the future information society,and constantly promote the innovation and development of audit mode,which has become the inevitable trend of modern audit development.This article breaks through the traditional national audit research perspective,and puts forward the construction and implementation of the national audit mode of collaboration,using cloud platform and national audit combined with big data and cloud computing technology to fully mobilize the national resources,with multidimensional information stimulating “emergence” phenomenon to find the audit trail.This audit mode has an important significance to improve the national audit quality and to alleviate the contradiction between the audit demand and audit to improve power shortage.Collaborative model of national audit refers to the Audit Department of the unified deployment,relying on cloud platform to mobilize the audit of all provinces,municipalities and counties linked audit agency personnel,to other administrative coordination,social public participation,implementation of a national audit work business integration mode.Therefore,in adopting the method of normative analysis in the full analysis and reference of the previous audit based on cloud platform and collaborative model of national audit on the relevant research results,according to the current national audit of the economic,technology,political background and related theories,this paper proposes a collaborative national audit model based on cloud platform,at the same time also discusses the coordination measures of national audit pattern implementation path and ensure their full effect.Due to the use of big data and cloud computing technology for supporting the value of data mining and data collection,storage and processing provides the technical foundation,and XBRL provides a global semantic identity financial reporting terms and business rules,which reduces the cost of commercial information exchange.The application of these technologies based on cloud computing creates possibility for the implementation of cooperative audit.The collaborative model of national audit in the construction process should follow the national audit service national governance and the independence principle,at the same time it should also handle the coordination of comprehensive resources audit openness and integrity principle.Based on the guidance of the realization mechanism of architecture,with the help of cloud platform management interface for information resources input and output,data processing,analysis and audit decision core service layer,security layer for cloud platform and application of information security to provide protection,we set up a National Audit Office audit command center,integration the level of audit institutions,technology,human resources,and a centralized command to N audit industry corroborated by the multi industry information,and then put forward the specific mode of operation information collection,analysis,transmission and storage process.Cooperative state audit mode can be implemented smoothly,need to actively cooperate with the various organizations,so it need collaboration and collaborative process audit institutions shall be clear,also need to establish an audit information source for the development and operation of its management.The paper also puts forward a set of technical methods for the whole process of the audit work,such as putting forward,developing,using the results and monitoring and warning.Finally,according to the data stored in the cloud platform existing leakage,tampering and other risks,we record the users operation behavior of security log,and by using digital signature technology management and analysis to design a set of security audit system to find the abnormal behavior in the timely alarm.Because the audit mode of cooperative country is still in the early research,and the application of the relevant laws and regulations on the integration of national resources,mobilize the power of the appeal is not strong enough,China should strengthen coordination of national audit laws and regulations construction based on cloud platform,to determine the legal form of the cooperative organizations and the public obligations.Enhance the enthusiasm of collaborative work,also develop specific work together to standardize state audit mode,to guide the implementation of collaborative work and audit organs.The behavior of violation of the relevant laws and regulations for coordination of national audit should be in accountability,to ensure the implementation of the national audit coordination mode.