云计算环境下企业内部审计研究  

Research on Enterprises’ Internal Audit in Cloud Computing Environment

作　　者：安杰[1] AN Jie(School of Management,Yulin University,Yulin 719000,China)

机构地区：[1]榆林学院管理学院,陕西榆林719000

出　　处：《榆林学院学报》2020年第3期84-87,共4页Journal of Yulin University

摘　　要：在风起“云”涌的大数据时代,信息技术不断发展与日益成熟,云计算以其低廉的成本、极大的便捷迅速获得众多企业的认可,并逐渐渗透到国民经济的各行各业中。近年来,云计算的概念与方法被逐步引入到审计领域,不仅为审计行业的创新与发展提供了机遇,同时也带来了巨大的风险与挑战。从内部审计的视角出发,深入剖析云计算环境下内部审计的优势、劣势、机遇与挑战,并针对性地提出完善内部审计的措施,以期能够推动云计算技术在内部审计领域的进一步发展。In the era of big data,with the continuous development of information technology,cloud computing has been quickly recognized by many enterprises with its low cost and great convenience,and has gradually penetrated into the various industries of national economy.In recent years,the concept and method of cloud computing have been gradually introduced into the audit field,which not only provides opportunities for the innovation and development of the audit industry,but also brings great risks and challenges.From the perspective of internal audit,this paper deeply analyzes the strengths,weaknesses,opportunities and threats of internal audit in cloud computing environment,and puts forward measures to improve the internal audit,in order to promote the further development of cloud computing technology in the field of internal audit.

关 键 词：内部审计 云计算环境 大数据 SWOT分析 

分 类 号：F275[经济管理—企业管理]