Abstract: With the advent of cloud computing platform, the cloud audit mode gradually becomes the new development trend in audit industry. However, cloud audit brings opportunities to the development of auditing industry while bringning unprecedented challenges. The internal data security issues has always be one of the most important aspects of cloud audit. How to record the operation of cloud database and standardize the internal behavior and break through the bottleneck of cloud audit development. That becomes a hot topic of academic research. Based on this. Firstly, we introduces a overview of the cloud audit, give the issues of internal security. Moreover, we proposes a scheme on track and liability for cloud audit data, based on analyzes the related scheme technology. Furthermore, Microsoft Visual Studio was used to develop this system, along with a technology on track and liability to achieve liability afterwards. It proves the practicability, effectiveness and feasibility of the scheme by design simulation system model and system deployment mode. It provides solutions for the internal security problems in the development of cloud audit.

Key words: cloud audit, localization, separation of three powers, database security, track and liability

摘要： 随着云计算平台的日益成熟，云审计模式逐步成为审计业新的发展趋势.但云审计在给审计业发展带来机遇的同时，也带来了前所未有的挑战.云审计面临的内部数据安全问题就是其中一个重要方面.如何记录对云数据库的操作及规范内部行为，突破云审计发展瓶颈，已成为近些年云审计安全领域研究的一个热点课题.基于此，首先对云审计进行概述，给出面临的内部安全问题；其次，通过延伸基础理论技术，提出了一种云审计数据的可追踪归责方案；最后，采用Microsoft Visual Studio开发工具，利用可追踪归责技术实现了事后追责的防范体系.通过开发仿真系统模型和设计系统部署模式，验证了该方案的实用性、有效性和可行性，为云审计发展过程中面临的数据内部安全问题提供了解决思路.

关键词: 云审计, 定位技术, 三权分立, 数据库安全, 追踪归责