Research On The Application Of Continuous Auditing Background Of Cloud Computing

The arrival of the Internet + era business management has changed the business model and the marketing strategy.So the information for real-time requirements are getting higher and higher.Continuous audit may overcome some of the inherent limitations of traditional interval audit.However,the development of continuous auditing is also subject to many restrictions,the biggest obstacle is its high development costs and technical barriers,making the company do not want to be in the stage of immature technology to invest a lot of cost to building it up.Recently with the development of cloud technology,China's domestic cloud market has become more mature,which may open a new door to the development of continuous auditing.In our country's current research on continuous audit,the research on the application of continuous auditing is rare,and the practical research is relatively backward to the theoretical research.Therefore,this paper starts with the case of continuous audit of A Mobile Branch,using normative research as the main method,supplemented by case studies,discusses the continuous auditing under the cloud technology and hope to give some practical reference value to other enterpriseshoping.Specifically divided into the following steps:Firstly,this paper summarizes the relevant literatures at home and abroad.Then this paper combs the prospect and theoretical basis of continuous audit in China,combining with the theories of information theory,computer science theory and timely theory and so on.Secondly,this article has done the construction and improvement of the continuous audit technical framework.In this part,this paper chooses the representative continuous audit technical framework at home and abroad,combined with the relevant characteristics of cloud computing,and make further improvements to these traditional technical frameworks.The third question is the application research of continuous audit,which is based on the case study,and selects the China Mobile Company which is relatively advanced in China's domestic continuous audit application.Firstly,it introduces the continuous audit construction of the group as well process,and its A province mobile branch of the continuous audit as a specific object of study,from the objectives of continuous audit,to its continuous audit model,to its overall application,combined with the relevant theory,the cloud computing environment continued The audit process is analyzed and elaborated in detail,and it is understood that the ongoing audit has a positive effect on the internal audit work.Finally,for the ongoing of A branch continuous audit progress,this paper put forward clear conclusions and suggestions for improvement.After researching the framework and the case study,this article can give some reference values for the enterprises that are ready to continue auditing or the enterprises that intend to improve the method of continuous auditing.In addition,this article finds the cloud technology has brought new opportunities for continuous auditing."Cloud" continuous auditing has very good application value and operability,meanwhile,such continuous auditing model has great potential.