摘要
针对联网审计绩效评价的需要,在分析了影响联网审计绩效主要因素的基础上,建立了针对联网审计特点的绩效影响因素灰色关联分析模型,为定量分析影响联网审计绩效评价因素的重要程度提供了一种有效的方法。最后,以采用AHP、RC、RC/AHP三种方式计算出的联网审计绩效为例,定量分析了联网审计绩效各评价指标的重要程度,研究结果为我国今后实施联网审计项目提供了决策依据。
According to the requirement of online auditing performance assessment,this paper structured a grey incidence model used to analyze the influence factors of online auditing performance based on the characteristics of online auditing,which could provide an effective method for analyzing the importance degree of influence factors of online auditing performance quantitatively.Finally,taking the performance values of online auditing computed by RC,AHP,RC/AHP separately as an instance,it analyzed the importance degree of each assessment criteria of online auditing quantitatively.Results in this study provide useful decision information to implement the online auditing projects in China.
出处
《计算机应用研究》
CSCD
北大核心
2012年第2期435-437,共3页
Application Research of Computers
基金
国家自然科学基金资助项目(70971068
70701018)
国家教育部人文社会科学研究项目(08JC630045)
江苏省高校"青蓝工程"中青年学术带头人项目(苏教师(2010)27号)
江苏省高校优势学科建设工程资助项目(审计科学与技术)
关键词
持续审计
联网审计
IT绩效评价
灰色关联分析
continuous auditing
online auditing
IT performance assessment
grey incidence analysis
