一种基于AHP的联网审计绩效评价方法  

A Performance Assessment Method of Online Auditing Based on AHP

作　　者：陈伟[1] 

机构地区：[1]南京审计学院江苏省审计信息工程重点建设实验室,江苏南京211815

出　　处：《审计与经济研究》2011年第5期47-52,共6页Journal of Audit & Economics

基　　金：教育部人文社会科学研究项目(08JC630045);国家自然科学基金项目(70971068;70701018);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)

摘　　要：IT绩效审计是目前审计领域研究的热点问题,联网审计是IT审计的一个重要研究方向,研究联网审计的绩效评价问题具有重要意义。针对目前我国开展联网审计的现状、特点以及需要提出的一种基于AHP的联网审计绩效评价方法可分为四个步骤进行: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联网审计绩效评价的AHP层次结构模型;构造判断矩阵,确定各评价指标的权重;在此基础上建立联网审计的绩效评价模型;通过算例分析该方法的有效性,为评价联网审计的绩效提供一种有效的方法。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 matri- ces 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.

关 键 词：IT绩效审计 IT审计 持续审计 联网审计 IT绩效评价 层次分析法 

分 类 号：F239.1[经济管理—会计学] TP399[经济管理—国民经济]