Research On IT Audit Of Cloud Accounting Based On Big Data

Big data,cloud computing,"Internet plus" era accelerating enterprises' accounting informatization process,promoting enterprises' management mode change from traditional type to financial sharing type.Cloud accounting,as a new product of integration of cloud computing,the Internet,and accounting information system,can not only improve the efficiency of corporate management and reduce operating costs of enterprises,but also can through big data technology and financial sharing technology provide managers more valuable decision-making information,and promote better development.Therefore,more and more enterprises use and focus on cloud accounting.However,in the process of promoting cloud accounting products,how to ensure the safety and stability of system and data has always been the focus of attention.Therefore,it is particularly important to strengthen and improve the audit work of the cloud accounting platform under the big data environment.As early as 2016,former audit officer Liu Jiayi put forward "from the overall and strategic height,to implement the informatization construction of audit",IT audit as a new audit mode,integrating the audit and information technology,it can not only improve the traditional audit work which is low efficiency and high cost,but also can cover all the audit data,find all the audit doubt through big data,data mining technology.In view of this,this paper will take cloud accounting platform as the research object,take IT audit as the research focus,take the big data technology as the research method,draw lessons from the existing research system,and carry out the IT audit research based on the big data of cloud accounting platform,mainly including four parts.Firstly,starting from the objectives and contents of cloud accounting platform IT audit,we build the framework and implementation steps of IT audit in big data environment,and compare the value of IT audit with traditional audit work.Secondly,according to the general accounting control audit cloud platform,according to the IT audit procedures to carry out the audit work,determine the focus of the audit by the AHP method,combined with a variety of audit analysis found that audit control point is abnormal,combined with specific examples of effective verification methods.Thirdly,the cloud platform for the application of accounting control audit audit preparation,audit work is divided into three stages of implementation and the end of the audit,data acquisition,processing and cleaning,storage and other operations by big data technology,and introduced the K-Means clustering algorithm and Apriori algorithm of association rules,SQL statements,audit intermediate tables and other methods,found that the audit doubts provide guidance for enterprises,IT audit work.Finally,we use PowerBuilder programming software to design and implement the cloud accounting platform IT audit prototype system,and provide a scientific,effective and accurate way for IT audit practice.