摘要
国家"十三五"规划提出我国将推进以大数据为核心的审计信息化建设,构建国家和省级审计数据系统,形成国家审计云,推动实现审计全覆盖,促进云审计的发展。为了全面、客观、有效地评价审计云,本文对审计云系统架构进行剖析并深入探讨其在审计活动的运用及影响,在此基础上建立评价指标体系,采用层次分析法来确定评价指标的权重,再利用德尔菲法确定评价指标的隶属度,从而建立了模糊综合评价模型,对审计云的合理性和有效性进行了定量化评价,为审计单位尤其是审计署建设审计云提供有效的指导。
The 13^(th) Five-Year Plan proposes that China will promote IT-based audits with big data as its core platform. National and provincial audit data systems will be constructed to form a national audit cloud database to achieve full coverage of audits and development of cloud auditing. In order to comprehensively, objectively and effectively evaluate cloud auditing, this article analyzes the structure of cloud auditing and deeply explores its application in the audits and its implications, and then an evaluation indicator system is established with an analytic hierarchy process(AHP) method to determine the weights of each indicator and the Delphi method to determine the membership degree of each indicator to develop a fuzzy comprehensive evaluation model to make quantitative evaluation of the rationality and validity of cloud auditing and provide effective guidance on cloud auditing construction to audit organizations, especially the National Audit Office.
出处
《中国注册会计师》
北大核心
2016年第7期61-68,3,共9页
The Chinese Certified Public Accountant
基金
2015年度江西创新专项资金项目"基于模糊AHP法的审计云评估体系的构建"(项目编号:YC2015-S209)
