Research On Audit Risk Prevention Of Online Retail Under The Background Of Big Data And Cloud Computing

In 2015,the State Council released the "Outline for Promoting the Development of Big Data",which pointed out that the government should speed up data sharing,promote industrial innovation and development,and help economic transformation.The "Thirteenth Five-Year Plan" also clearly proposed the implementation of a national big data strategy to promote the integration of industry and big data.In order to develop audit information construction,China has successfully implemented the "Golden Audit Project" project,gradually realizing a real-time and comprehensive model of government auditing,and auditing institutions can better perform their statutory supervision functions.At the same time,the advent of "Internet + big data + cloud computing" continues to innovate business models,and the online retail industry develops.Online retailing is different from traditional industries.Enterprise virtualization,paperlessness,diversified payment methods,and data quantification make it more difficult to obtain audit evidence,thereby increasing audit risk.In the context of e-commerce,in addition to accounting,the audit process must also fully consider the effects of internal control effectiveness,information system application,and network security.The use of traditional audit methods may have no rules to avoid the risks encountered in audits.Every change in auditing methods occurs with major changes in business models.Big data and cloud computing provide new techniques and guidelines for modern auditing.Therefore,auditing methods for online retail enterprises should also keep pace with the times.The advantages of data and cloud computing to prevent the audit risks of online retail enterprises are urgent problems to be solved in the current audit work.Based on this,the research ideas of this paper are mainly: First,through a literature review to summarize the current auditing status of the online retail industry,combined with the research on the impact of big data and cloud computing on auditing,to lay a deep theoretical foundation and reality for trying to build a "cloud auditing" platform Demand;then,select a representative online retail enterprise as the case object,introduce the business model,development strategy and overall operation of the "three squirrels",and analyze the risk causes of the case company according to the audit risk model;finally,based on System theory and synergy effect build a "cloud audit" system for online retail enterprises,and put forward preventive measures against audit risks based on three levels: audit object,audit subject and audit environment.This article breaks through the general discussions of existing scholars on the relationship between big data,cloud computing and auditing.Based on the characteristics of online retail enterprises and auditing practice requirements,a specific case is designed to design a cloud auditing framework that is in line with the online retail industry.Configure and improve audit methods and processes,prevent audit risks,and improve audit quality.At the same time,it has certain practical significance for the promotion of cloud audit in the entire e-commerce industry.