一种基于等级法的联网审计绩效评价方法  

Performance Assessment Method of Online Auditing Based on Rank-centroid

作　　者：陈伟[1,2] 

机构地区：[1]江苏省审计信息工程重点建设实验室,南京210029 [2]南京审计学院信息管理系,南京210029

出　　处：《计算机科学》2010年第11期111-116,共6页Computer Science

基　　金：国家自然科学基金项目(70971068;70701018);教育部人文社会科学研究"联网审计绩效评价理论与方法研究"项目(08JC630045)资助

摘　　要：持续审计是目前审计领域研究的一个前沿问题,我国研究与实施的联网审计也是持续审计的一种实现方式。结合目前我国开展联网审计的现状、特点及需要,研究适合联网审计的绩效评价方法:首先,基于对联网审计的实施成本、效益、审计风险控制等因素的分析,建立了适合联网审计特点的绩效评价指标体系,然后采用等级法确定评价指标权重,在此基础上建立了联网审计的绩效评价模型,最后通过实例分析了本方法的应用。这些工作为研究联网审计绩效评价打下了基础。Continuous auditing is a frontier in audit area,and the online auditing researched and implemented in china is also a realization mode of continuous auditing.According to the present condition,characteristics and requirements of online auditing researched and implemented in China nowadays,aperformance assessment method of online auditing was proposed in this paper.Firstly,based on analysis of the costs,benefit and audit risk in the process of implementing online auditing,the assessment criteria fit to the characteristics of online auditing were constructed.Then,rank-centroid was used to compute the weights of the assessment criteria.Then,the performance assessment model of online auditing was constructed.Finally,a case was given to analyze the application of this performance assessment method.The research in this paper can lay a basis for studying the performance assessment methods of online auditing.

关 键 词：持续审计 联网审计 绩效评价 等级法 

分 类 号：TP399[自动化与计算机技术—计算机应用技术] F239.1[自动化与计算机技术—计算机科学与技术]