Research on Big Data Audit Based on Cobit Standard in Cloud Accounting Environment

Abstract

In recent years, with the continuous development of cloud computing and big data technology, information technology is penetrating into every corner of enterprise development at an unimaginable speed, which also brings a series of changes and challenges to the development of audit. Under this situation, the “internet plus Audit” model based on cloud accounting came into being, which has become a new trend of audit development with its advantages of expandability, high efficiency and low cost. Under the COBIT standard and audit framework system, this paper puts forward the concrete implementation of big data audit based on COBIT 5.0: determining audit objectives, acquiring and testing data, developing audit plans, defining audit procedures, carrying out audit procedures, obtaining audit evidence and issuing audit results. It provides theoretical support and practical guidance for the implementation of big data audit under cloud accounting.