The Research On Audit Risk Assessment Method In Cloud Computing Model

During the period of 12 th Five-Year,the construction plan of the National Audit Office and the military audit department is focused on the audit of information engineering.At present,the deep penetration of cloud computing and the continuous strengthening integration of traditional business,there have been many financial management system and audit system built in the cloud.But because of the opening and concomitant risks of cloud computing,how to avoid the risk of audit,how to solve the problem of evaluating this complex system for audit of the cloud computing model including qualitative and quantitative fuzzy risk factors,how to get audit risk countermeasures and suggestions to effectively avoid the formation of the construction of the cloud computing model.This paper is focused on this reality needs,it is studied from the difficulty of the cloud computing model audit risk assessment,and from the following four aspects to carry out in-depth study.(1)Firstly,we carry on in-depth analysis of the audit risk assessment model under the cloud computing theory and research status at home and abroad,on the basis of the system development of cloud computing model and audit information,profound impact on cloud computing model audit,and audit system architecture etc.have been studied.(2)Secondly,the audit risk identification and analysis of the government enterprise is the basis of the audit risk assessment in the cloud computing mode.In the cloud computing model of audit risk as the breakthrough point,four aspects of cloud computing model are analyzed: audit inherent risk,internal control risk,audit process risk,and network security risk factors,which lay a solid foundation for the assessment of audit risk for the follow-up study.(3)Thirdly,the weight of the cloud computing model of audit risk assessment is using AHP to determine risk assessment sub goals and indicators,and then we use fuzzy evaluation method for comprehensive evaluation of cloud computing model of audit risk.The method taking the advantages of AHP and fuzzy evaluation method is displayed,which can fully consider cloud computing factors that impact the audit risk assessment mode,effectively use the combination of qualitative and quantitative analysis methods,fully reflect the cloud fuzzy evaluation of audit risk factors and evaluation mode,in order to reduce the cloud computing model to improve the robustness of the audit risk audit support model and method.(4)Fourthly.in the calculation analysis based audit theory system under the mode of the cloud,combined with the work practice,a KD cloud audit project risk assessment case application is carried on.The research proved that AHP and fuzzy evaluation method gets the effectiveness of audit in the cloud.Further,the construction of five aspects of cloud security audit system describes the cloud computing model of audit risk prevention countermeasures and suggestions from improving the inherent risk,the development of industry standards,policies and regulations,clearly the main responsibility and rights as well as the application of new technology.