Research On "Internet + Audit" Mode Based On COBIT5.0 In Cloud Accounting Environment

"Internet +" has brought the rise of cloud computing,large data and mobile Internet as the representative of the wave of technology.Economic globalization,technological revolution and management change to promote the transformation and development of all walks of life.As a new economic format,"Internet +" has been officially written into the government work report,its essence is to promote the integration of real economy and information technology development,promote industrial upgrading,business transformation and model innovation,so that the Internet in the socio-economic Play a more important support role,promote economic modernization and information technology development,for the overall economic growth and accelerate the provision of new impetus.With the enterprise operation mode and management system in the "Internet +" environment under the profound changes,inevitably on the enterprise management information systems and accounting information system put forward new requirements to provide dynamic virtual accounting services cloud accounting came into being,As a "Internet +" under the new model to the cost and efficiency advantages and customization and other characteristics,greatly promoted the traditional accounting industry upgrades and changes.Social audit,as a supervisory service that is closely related to enterprise development and accounting reform,provides an exogenous driving force for the iteration and development of the audit model under the dual drive of "Internet +" and cloud accounting.Coquettish market has been seeking efficiency and resource allocation optimization,but also for the "Internet + audit" model gave birth to the endogenous power.Although China's audit industry started late,but with the reform and opening up,domestic investment firm to flourish at the same time also formed a hundred competing contention competition situation.Audit information with the development of accounting information,from manual processing to computer aided,and then to the intelligent dynamic evolution process."Internet +" under the cloud computing,large data,Internet of things and mobile Internet widely used,gave birth to a new economic format and business model,companies can choose to cloud data storage,analysis and application,anytime,anywhere access to the required Data,space and time across the sharing,data assets become more and more enterprises indispensable core resources.For the social audit,on the one hand,the traditional accounting treatment changes brought about the diversification of financial data volume and attributes,on the other hand more business,tax and other cross-industry relevance data has become an important source of audit evidence,For the audit environment,the audit process,the audit staff and so have brought the challenge can not be ignored.Through the domestic and foreign literature combing and audit model of the latest point of view,you can determine the accounting information as a representative of the cloud accounting on the impact of traditional audits.Cloud-based interconnected cloud ecosystems will reallocate supply and demand relationships,save the costs of enterprises or related institutions,improve efficiency and achieve sustainable development,for enterprises and other relevant institutions in the "Internet +" under the new normal to achieve their own Optimization and development.XX firm as a typical representative of domestic firms,has many years of practice and management information system construction experience,and has expanded the IT audit and IT consulting business for the "Internet + audit" model provides a good case study platform."Internet + audit" model and today's enterprise development and technological progress are closely related,COBIT5 recognized as the highest international recognition of IT audit standards,COBIT5 covers the organization of the organization's functions and processes,IT governance into the corporate governance,To meet the IT audit requirements for the IT environment,but also for the first time into the cloud computing.Therefore,this paper introduces the contributing factors of COBIT5,analyzes the impact of cloud accounting on audit mode from four dimensions,and analyzes the principles and policies,regulates the information resources,redefines the business process,and clarifies the requirements of the auditors.Aspects of cloud accounting based on the "Internet + audit" model was built.In addition,after analyzing the current situation and existing problems of the audit information of XX firm,the paper analyzes the impact of Internet + environment on IT audit,constructs the framework of IT audit implementation,and points out the key of IT audit implementation steps in Internet + environment Link.Finally,this paper looks forward to the development of the latest "Internet + audit" model and puts forward some suggestions on the problems that XX firms have existed in order to enhance the competitiveness of domestic firms represented by XX firms in domestic and international markets,At the same time,it will provide reference and guidance for the new research on the new model of "Internet + Audit" in the future,promote the theoretical research process of audit information,and provide practical guidance to promote the construction and development of interconnected cloud ecology.