| 摘要: | 在雲端科技環境下，雲端運算雖然集低成本、高效率、高擴展性等優點於一體，但是大 量審計電子資料在雲端的流動與處理，需要特別考量雲端運算系統故障問題、資訊安全等相 關問題。雲端運算應用在審計是未來的趨勢，將雲端運算應用在審計時，該注意哪些事項及 考慮那些關鍵因素？是極重要問題，由於雲端運算應用在審計應考量因素構面極大且包含許 多子因素，如能建構出雲端運算應用在審計考量因素的構面及子要素，與瞭解各構面因素之 影響程度以及包括子因素與其它子因素的相互影響情形，將能建構提升雲端運算應用在審計 的優先改善策略，供管理者作優先改善決策時參考。故本研究嘗試探討雲端運算應用在審計 時應考量之關鍵因素，做為會計師事務所建構雲端運算應用在審計之參考。
In the cloud computing information technology environment, cloud computing have some advantages: lower cost, immediate access to hardware resources, lower IT barriers to innovation, higher scalability, etc., but the big data of audits financial information flow and processing in the cloud system, CPA firms need special considerations, for example: system problem, information security and other related issues. Auditing cloud computing applications is the future trend in the CPA firms, given this issue is an important factor for CPA firms and very few studies have been conducted to investigate this issue; the study seeks to exploring the key factors for the cloud computing risks and audit considerations. The dimensions of cloud computing risks and audit considerations are huge and cover many criteria. These criteria are becoming increasingly complex, interdependent. If the dimensions could be established, the mutually influential relations mapped the relative influential weights of the dimensions and criteria determined, and the current execution performance established; a prioritized improvement strategy designed could be constructed to use as a reference for CPA firm management decision making; as well as provide CPA firms with a reference for build auditing cloud computing system. |
