Construction of Cloud Accounting AIS Audit Risk Evaluation Index System Based on COBIT Standard

With the continuous development of informatization, accounting computerization has become an indispensable and necessary trend for enterprises to carry out financial accounting and management, improve economic benefits and reduce operational risks. Auditing can supervise the production and operation activities of an enterprise, prevent major financial fraud, and maintain property safety. As an objective fact, audit risk has an immeasurable impact on enterprises, and the lack of relevant laws, regulations, and standards involved in the development of cloud accounting has hindered its practical application to a certain extent. This paper takes COBIT as the research object and combines the literature data to construct an index system for financial analysis work in the cloud computing environment under the current development status of the AIS industry in our country. Based on this, a scale-free network evaluation model based on B-A is established to quantify audit risk factors, thereby improving the decision-making efficiency and effect of enterprise management.