Abstract
The emergence and development of cloud computing technology has brought changes in audit thinking and auditing technology and methods. However, there is still a lack of in-depth research and practical application of cloud computing technology in auditing in China. Based on the characteristics of cloud computing and the research results of collaborative theory, we proposed a basic framework for a cloud audit platform including four platform services, two management modules and a collaborative center. Through the establishment of a tripartite evolutionary game model, analyzes the factors that affect the efficient sharing of government audit cloud platform. The results show that the efficiency of the government audit cloud platform can be enhanced by establishing effective information sharing compensation mechanism and improving supervision and assessment mechanism of supervision departments. This study can provide a reference for the development of cloud auditing in China.
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Hu, X., Fu, X. & Deng, Z. Research on Application and Synergy Mechanism of Cloud Computing in Government Audit. Wireless Pers Commun 103, 295–305 (2018). https://doi.org/10.1007/s11277-018-5442-x
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DOI: https://doi.org/10.1007/s11277-018-5442-x