A Performance Assessment Method of Online Auditing Based on AHP
Wei Chen · Shenji yu jingji yanjiu · 2011
IT performance audit is a hot topic in audit area,and the online auditing is an important research direction in IT auditing areas.Therefore,it is important to research the performance assessment of online auditing.In this paper,a performance assessment method of online auditing based on AHP(Analytic Hierarchy Process) is proposed,according to the current characteristics and requirements of online auditing in China.Firstly,based on analysis of the costs,benefit and audit risk in the process of implementing online auditing,the AHP hierarchy which fits the characteristics of online auditing in China is structured.Then,pairwise comparisons of criteria are made and lead to a matrix of comparisons.Then,the comparison matrices are translated into weights.So,the performance assessment model of online auditing can be constructed.Finally,a case is given to analyze the effectiveness of this performance assessment method.The research in this paper can provide an effective method for the performance assessment of online auditing.