Research On Cloud Audit Application Of X Province Company Of China Mobile Communications Corporation

In the past two years,with the progress of science and technology,the concept of "cloud" has gradually entered the public's field of vision,infiltrated into daily life,gradually changed the business model and management methods of enterprises,and also provided new ideas for the information construction of internal audit.Cloud audit is a new audit mode based on the cloud platform provided by the third-party service providers and operated by cloud computing technology.Compared with the traditional internal audit,all the data,data and other audit evidence needed in the audit work are stored in the database on the cloud platform and updated in real time.The system can intelligently control the audit plan,select the most appropriate audit model,make the whole audit process informatization,and comprehensively improve the efficiency of the audit work.Audit in the development of the clouds,however,still exists many problems and limitations,the development of the high cost and technical difficulties,for most of the companies to counsel,and cloud data security in the process of audit,the auditor's professional quality,cloud platform of internal control risk,the responsibility to define problems need to be improved,to improve the quality and level of the internal audit work.In view of the research achievements on cloud audit in our country at present,most only stay at theory stage,the specific instance of cloud audit application research is still very rare,practice research relatively lag behind the theoretical research,so this article use of cloud audit system in X province mobile branch of black card's internal audit,for example,in research of theory and practice,discusses the practical application of cloud audit can hope for the future of cloud audit research development offer certain reference value,this paper is divided into the following several parts:The first part of this paper describes the research background and research significance of cloud audit,and determines the research content and method of this paper by consulting and summarizing relevant literatures at home and abroad.The second part introduces the concept definition of cloud computing and cloud audit in detail,and explores the system construction of cloud audit according to system theory,information theory and cybernetics,so as to provide theoretical basis for subsequent practical application.The third part elaborates on the specific application of cloud audit of X province mobile company.Through the introduction of the company and black card,it constructs a specific cloud audit application model according to the business operation,strictly controls the process,and summarizes the audit results by applying cloud audit.The fourth part proposes the problems encountered in the application of cloud audit and analyzes the corresponding reasons.The fifth part puts forward the corresponding countermeasures and Suggestions according to the causes of the problems encountered in the cloud audit application.