大数据、云计算技术与审计外文文献翻译最新译文

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文献出处：Chaudhuri S. Big data，cloud computing technology and the audit[J]. IT Professional Magazine, 2016, 2(4): 38-51.

原文

Big data，cloud computing technology and the audit

Chaudhuri S

Abstract

At present, large data along with the development of cloud computing technology, is a significant impact on global economic and social life. Big data and cloud computing technology to modern audit provides a new technology and method of auditing organizations and audit personnel to grasp the big data, content and characteristics of cloud computing technology, to promote the further development of the modern audit technology and method.

Keywords: big data, cloud computing technology, audit, advice

1 Related concept

1.1 Large data

The word "data" (data) is the meaning of "known" in Latin, can also be interpreted as "fact”. In 2009, the concept of “big data” gradually begins to spread in society. The concept of "big data" truly become popular, it is because the Obama administration in 2012 high-profile announced its "big data research and development plan”. It marks the era of "big data" really began to enter the social economic life.” Big data" (big data), or "huge amounts of data, refers to the amount of data involved too big to use the current mainstream software tools, in a certain period of time to realize collection, analysis, processing, or converted to help decision-makers decision-making information available. Internet data center (IDC) said "big data" is for the sake of more economical, more efficient from high frequency, large capacity, different structures and types of data to derive value and design of a new generation of architecture and technology, and use it to describe and define the information explosion times produce huge amounts of data, and name the related technology development and innovation. Big data has four characteristics: first, the data volume is huge, jumped from TB level to the level of PB.Second, processing speed, the traditional

data mining technology are fundamentally different. Third, many data types’pictures, location information, video, web logs, and other forms. Fourth, the value of low density, high commercial value.

1.2 Cloud computing

"Cloud computing" concept was created in large Internet companies such as Google and IBM handle huge amounts of data in practice. On August 9, 2006, Google CEO Eric Schmidt (Eric Schmidt) in the search engine assembly for the first time put forward the concept of "cloud computing”. In October 2007, Google and IBM began in the United States university campus to promote cloud computing technology plan, the project hope to reduce the cost of distributed computing technology in academic research, and provide the related hardware and software equipment for these universities and technical support (Michael Mille, 2009).The world there are many about the definition of "cloud computing”.” Cloud computing" is the increase of the related services based on Internet, use and delivery mode, is through the Internet to provide dynamic easy extension and often virtualized resources. American national standards institute of technology (NIST) in 2009 about cloud computing is defined as: "cloud computing is a kind of pay by usage pattern, this pattern provides available, convenient, on-demand network access, enter the configurable computing resources Shared pool resources (including network, servers, storage, applications, services, etc.), these resources can be quick to provide, just in the management of the very few and or little interaction with service providers."

1.3 The relationship between big data and cloud computing

Overall, big data and cloud computing are complementary to each other. Big data mainly focus on the actual business, focus on "data", provide the technology and methods of data collection, mining and analysis, and emphasizes the data storage capacity. Cloud computing focuses on "computing", pay attention to IT infrastructure, providing IT solutions, emphasizes the ability to calculate, the data processing ability. If there is no large data storage of data, so the cloud computing ability strong again, also hard to find a place; If there is no cloud computing ability of data processing, the big data storage of data rich again, and ultimately, used in practice. From a technical point of view, large data relies on the cloud computing. Huge amounts of data storage technology, massive data management technology, graphs programming model is the key technology of cloud computing, are also big data technology base. And the data will be "big", the

most important is the technology provided by the cloud computing platform. After the data is on the "cloud", broke the past their segmentation of data storage, more easy to collect and obtain, big data to present in front of people. From the focus, the emphasis of the big data and cloud computing. The emphasis of the big data is all sorts of data, broad, deep huge amounts of data mining, found in the data value, forcing companies to shift from "business-driven" for "data driven”. And the cloud is mainly through the Internet, extension, and widely available computing and storage resources and capabilities, its emphasis is IT resources, processing capacity and a variety of applications, to help enterprises save IT deployment costs. Cloud computing the benefits of the IT department in enterprise, and big data benefit enterprise business management department.

2 Big data and cloud computing technology analysis of the influence of the audit

2.1 Big data and cloud computing technology promote the development of continuous audit mode

In traditional audit, the auditor only after completion of the audited business audit, and audit process is not audit all data and information, just take some part of the audit. This after the event, and limited audit on the audited complex production and business operation and management system is difficult to make the right evaluation in time, and for the evaluation of increasingly frequent and complex operation and management activities of the authenticity and legitimacy is too slow. Along with the rapid development of information technology, more and more audit organization began to implement continuous audit way, to solve the problem of the time difference between audit results and economic activity. However, auditors for audit, often limited by current business conditions and information technology means, the unstructured data to digital, or related detail data cannot be obtained, the causes to question the judgment of the are no specific further and deeper. And big data and cloud computing technology can promote the development of continuous audit mode, make the information technology and big data and cloud computing technology is better, especially for the business data and risk control "real time" to demand higher specific industry, such as banking, securities, insurance industry, the continuous audit in these industries is imminent.

2.2 Big data and cloud computing technology to promote the application of overall audit mode

The current audit mode is based on the evaluation of audit risk to implement sampling audit. In impossible to collect and analyze the audited all economic business data, the current audit mode

mainly depends on the audit sampling, from the perspective of the local inference as a whole, namely to extract the samples from working on the audit, and then deduced the whole situation of the audit object. The sampling audit mode, due to the limited sample drawn, and ignored the many and the specific business activity, the auditors cannot find and reveal the audited major fraud, hidden significant audit risks. Big data and cloud computing technology for the auditor, is not only a technical means are available, the technology and method will provide the auditor with the feasibility of implementing overall audit mode. Using big data and cloud computing technology, cross-industry, across the enterprise to collect and analysis of the data, can need not random sampling method, and use to collect and analyze all the data of general audit mode. Use of big data and cloud computing technology overall audit mode is to analyze all the data related to the audit object allows the auditor to establish overall audit of the thinking mode; can make the modern audit for revolutionary change. Auditors to implement overall audit mode, can avoid audit sampling risk. If could gather all the data in general, you can see more subtle and in-depth information, deep analysis of the data in multiple perspectives, to discover the hidden details in the data information of value to the audit problem. At the same time, the auditor implement overall audit mode, can be found from the audit sampling mode can find problems.

2.3 Big data and cloud computing technology for integrated application of the audit results

At present, the auditor audit results is mainly provided to the audit report of the audited, its format is fixed, single content, contains less information. As the big data and cloud computing technology is widely used in the audit, the auditor audit results in addition to the audit report, and in the process of audit collection, mining, analysis and processing of large amounts of information and data, can be provided to the audited to improve management, promote the integrated application of the audit results, improve the comprehensive application effect of the audit results. First of all, the auditor in the audit to obtain large amounts of data and related information of summary and induction, financial, business and find the inner rules of operation and management etc, common problems and development trend, through the summary induces a macroscopic and comprehensive strong audit information, to provide investors and other stakeholders audited data prove that, correlation analysis and decision making Suggestions, thus promoting the improvement of the audited management level. Second, auditors by using big data and cloud computing technology can be the same problem in different category analysis and processing, from a different

Angle and different level of integration of refining to satisfy the needs of different levels. Again, the auditor will audit results for intelligent retained, by big data and cloud computing technology, to regulation and curing the problem in the system, in order to calculate or determine the problem developing trend, an early warning of the auditees.

3 Big data and cloud computing technology promote the relationship between the applications of evidence

Auditors in the audit process should be based on sufficient and appropriate audit evidence audit opinion, and issue the audit report. However, under the big data and cloud computing environment, auditors are faced with both a huge amount data screening test, and facing the challenge of collecting appropriate audit evidence. Auditors when collecting audit evidence, the traditional thinking path is to collect audit evidence, based on the causal relationship between the big data analysis will be more use of correlation analysis to gather and found that the audit evidence. But from the perspective of audit evidence found, because of big data technology provides an unprecedented interdisciplinary, quantitative dimensions available, made a lot of relevant information to the audit records and analysis. Big data and cloud computing technology has not changed the causal relationship between things, but in the big data and cloud computing technology the development and use of correlation, makes the analysis of data dependence on causal logic relationship is reduced, and even more inclined to application based on the analysis of correlation data, on the basis of correlation analysis of data validation is large, one of the important characteristics of cloud computing technology. In the big data and cloud computing environment, the auditor can collect audit evidence are mostly electronic evidence. Electronic evidence itself is very complex, and cloud computing technology makes it more difficult to obtain evidence of the causal. Auditors should collect from long-term dependence on cause and effect and found that the audit evidence, into a correlation is used to collect and found that the audit evidence.

译文

大数据、云计算技术与审计

Chaudhuri S

摘要

目前，大数据伴随着云计算技术的发展，正在对全球经济社会生活产生巨大的影响。大数据、云计算技术给现代审计提供了新的技术和方法，要求审计组织和审计人员把握大数据、云计算技术的内容与特征，促进现代审计技术和方法的进一步发展。

关键词：大数据，云计算技术，审计，建议

1 相关概念

1.1 大数据

“数据”( data) 这个词在拉丁文里是“已知”的意思，也可以理解为“事实”。2009 年，“大数据”概念才逐渐开始在社会上传播。而“大数据”概念真正变得火爆，却是因为美国奥巴马政府在2012 年高调宣布了其“大数据研究和开发计划”。这标志着“大数据”时代真正开始进入社会经济生活中来了。“大数据”( big data) ，或称巨量资料，指的是所涉及的数据量规模大到无法利用现行主流软件工具，在一定的时间内实现收集、分析、处理或转化成为帮助决策者决策的可用信息。互联网数据中心( IDC)认为“大数据”是为了更经济、更有效地从高频率、大容量、不同结构和类型的数据中获取价值而设计的新一代架构和技术，用它来描述和定义信息爆炸时代产生的海量数据，并命名与之相关的技术发展与创新。大数据具有4 个特点: 第一，数据体量巨大，从TB 级别跃升到PB 级别。第二，处理速度快，这与传统的数据挖掘技术有着本质的不同。第三，数据种类多有图片、地理位置信息、视频、网络日志等多种形式。第四，价值密度低，商业价值高。

1.2 云计算

“云计算”概念产生于谷歌和IBM 等大型互联网公司处理海量数据的实践。2006 年8 月9 日，Google首席执行官埃里克·施密特( Eric Schmidt) 在搜索引擎大会首次提出“云计算”的概念。2007 年10 月，Google 与IBM 开始在美国大学校园推广云计算技术的计划，这项计划希望能降低分布式计算技术在学术研究方面的成本，并为这些大学提供相关的软硬件设备及技术支持( Michael Mille，2009) 。目前全世界关于“云计算”的定义有很多。“云计算”是基于互联网的相关服务的增加、使用和交付模式，是通过互联网来提供动态易扩展且经常是虚拟化的资源。美国国家标准技术研究院( NIST) 2009年关于云计算的定义是: “云计算是一种按使用量付费的模式，这种模式提供可用的、便捷的、按需的网络访问，进入可配置的计算资源共享池( 资源包括网络、服务器、存储、应用软件、服务等) ，这些资源能够被快速提供，只需投入很少的管理工作，或与服务供应商进行很少的交互。”

1.3 大数据与云计算的关系(完整译文请到百度文库)

从整体上看，大数据与云计算是相辅相成的。大数据主要专注实际业务，着眼于“数据”，提供数据采集、挖掘、分析的技术和方法，强调的是数据存储能力。云计算主要关注“计算”，关注IT 架构，提供IT 解决方案，强调的是计算能力，即数据处理能力。如果没有大数据的数据存储，那么云计算的计算能力再强大，也难以找到用武之地; 如果没有云计算的数据处理能力，则大数据的数据存储再丰富，也终究难以用于实践中去。从技术上看，大数据依赖于云计算。海量数据存储技术、海量数据管理技术、MapＲeduce 编程模型都是云计算的关键技术，也都是大数据的技术基础。而数据之所以会变“大”，最重要的便是云计算提供的技术平台。数据被放到“云”上之后，打破了过去那种各自分割的数据存储，更容易被收集和获得，大数据才能呈现在人们眼前。从侧重点看，大数据与云计算的侧重点不同。大数据的侧重点是各种数据，广泛、深入挖掘巨量数据，发现数据中的价值，迫使企业从“业务驱动”转变为“数据驱动”。而云计算主要通过互联网广泛获取、扩展和管理计算及存储资源和能力，其侧重点是IT 资源、处理能力和各种应用，以帮助企业节省IT部署成本。云计算使企业的IT 部门受益，而大数据使企业的业务管理部门受益。

2大数据、云计算技术对审计的影响分析

2.1 大数据、云计算技术促进持续审计方式的发展

传统审计中，审计人员只是在被审计单位业务完成后才进行审计，而且审计过程中并不是审计所有的数据和信息，只是抽取其中有的一部分进行审计。这种事后和有限的审计对被审计单位复杂的生产经营和管理系统来说很难及时做出正确的评价，而且对于评价日益频繁和复杂的经营管理活动的真实性和合法性则显得过于迟缓。随着信息技术迅速发展，越来越多的审计组织对被审计单位开始实施持续审计方式，以解决审计结果与经济活动的时差问题。但是，审计人员实施持续审计时，往往受目前业务条件和信息化手段的限制，取得的非结构化数据无法数据化，或者无法取得相关的明细数据，致使对问题的判断也难以进一步具体和深入。而大数据、云计算技术可以促进持续审计方式的发展，使信息技术与大数据、云计算技术较好交叉融合，尤其对业务数据和风险控制“实时性”要求较高的特定行业，如银行、证券、保险等行业，在这些行业中实施持续审计迫在眉睫。

2.2大数据、云计算技术促进总体审计模式的应用

现时的审计模式是在评价被审计单位风险基础上实施抽样审计。在不可能收集和分析被审计单位全部经济业务数据的情况下，现时的审计模式主要依赖于审计抽样，从局部入手推断整体，即从抽取的样本着手进行审计，再据此推断审计对象的整体情况。这种抽样审计模式，由于抽取样本的有限性，而忽视了大量和具体的业务活动，使审计人员无法完全发现和