Academic journal article Journal of Digital Information Management

Evaluation Model for Internet Cloud Data Structure Audit System

Academic journal article Journal of Digital Information Management

Evaluation Model for Internet Cloud Data Structure Audit System

Article excerpt

1. Introduction

In recent years, the evaluation of audit system has be come a popular topic in fields of international economy and management, of which the risk is considered a central issue. To build an audit system evaluation model and accurately assess risks related to the audit system will be beneficial for auditors to determine audit procedures and improve audit quality in a reasonable manner. Since audit is associated with specific historical conditions, it is bound to make appropriate adjustments as social environment varies. National Audit Standards of the People's Republic of China (Audit Office Order No. 8) is effective on January 1, 2011. Based on new audit objectives and criteria, it redefines the importance of the audit system, expanding understanding of the audit system beyond traditional data report information. [1] As audit evolves, conventional manual audit and one-machine audit can not cater to modern audit practices. With the popularity of Internet applications in all walks of life, it is an inevitable trend to use computer technology in the audit system. Development and use of cloud data structure have become an indispensable factor.

The Cloud data structure has its own advantages. It can assign computing tasks to idle computers on the entire cloud network; it is not so demanding on equipment performances on the user side and is easy to use; it supports data sharing between different devices, such as desktop computers, mobile phones and tablet computers, which can all work as the foreground of cloud data; it stores data files on the server side, with far more security and reliability in data storage compared to personal computers. Currently, China's audit system evaluation systems or methods mostly aim at factors involved in major errors or risks in the audit process,

without an effective solution to the complex relationship analysis and risk evaluation among factors of the audit system evaluation model. Therefore, it is necessary to build a new audit system evaluation model in accordance with the country's updated audit standards. This paper will examine the audit system evaluation model based on Internet cloud data structure; the evaluation results will help determine the audit focus precisely, calculate the audit structure, improve data storage security and effectiveness, and enhance audit efficiency.

2. Theoretical basis for the audit system evaluation model

Audit system evaluation model is mathematical or logical expressions established based on the data obtained by auditors according to basic features of the audit target, such as nature, number, time or space state (trend, structure, relationship, etc.) through setting conditions for calculation, determination and restriction. It is used to verify basic features of the audit target and thus make a scientific judgment on whether economic activities of the audited organization are true, lawful and effective [2]. Audit system evaluation model is algorithms that can be understood by auditors and used with computers for describing and processing, established and applied according to the actual situations. The Cloud data structure is characterized with "on-demand self-service", "broad network access", "resource pooling", "rapid elasticity" and "measured service", widely recognized by numerous insiders. As Shown in Figure 1.

Cloud data structure is referred to as the core architecture for the next generation computer network technology by most IT companies and insiders. The concept of cloud data structure can be traced back to the 1960s when it was firstly proposed by Turing Award winner John McCarthy. In 2007 IBM pioneered cloud data computing plans, defined cloud data, and described cloud data structure as a scalable platform, which can be deployed and configured dynamically on demand. Cloud data structure platform contains a large number of computing resources, storage area networks, network infrastructures and security devices, which can deliver various cloud application services by means of the Internet. …

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