Research On Government Financial Audit Method And Technology Based On "Cloud Computing"

With the development of cloud computing technology,the financial industry in the daily transactions and settlement is gradually dependent on cloud computing technology to improve economic efficiency and strengthen the ability of calculation and analysis of this industry.Although the cloud service enhances the economic efficiency of the financial industry,it increases the diversity,complexity and concealment of financial practitioners' fraud means and the instability of the financial system itself.As government auditors,who are the "immune system" to ensure the stable operation of the national economy,can not cope with the large data business of financial units in the cloud computing environment by using the conventional audit methods and techniques.In the cloud computing era,how can the government financial auditors use the application of cloud computing into audit technology and methods has important theoretical and practical significance for the improvement of government financial audit efficiency.This paper first summarizes the current informatization method of government financial audit in China,and the current government financial audit method which is based on cloud computing.Secondly,through the analysis of the audit cases of "foreign exchange hot money" in the Economic Development Zone in S City.This paper discusses how Chinese government auditors use cloud computing technology which is based on Ali cloud,such as cloud database RDS,open search,Max Compute,AliCloud Data and Encryption Servic.Then it points out how these technologies can improve the efficiency and effectiveness of our government's financial audit,and finds out some problems arising from the practice.For instance,the stability and security of the cloud database RDS has not yet been guaranteed,the integrity of data migration with security issues has not been solved and cloud computing technology is rarely used in audit projects.Finally,through the analysis of the existing problems in the application of practice and the creation of corresponding solutions,for the financial units,cloud computing service providers and audit agencies,it proposes a framework to control process-INBCPC framework,and it puts forward the improvement program for Auditing agencies in the future.