联网审计绩效的动态评价方法:基于AHP和GM(1,1)的组合应用  

Dynamic Assessment Method of Online Auditing Performance:A Combined Use between AHP and GM(1,1)

作　　者：陈伟[1] SMIELIAUSKAS Wally 刘思峰[3] 

机构地区：[1]南京审计学院信息管理系,南京210029 [2]多伦多大学罗特曼管理学院 [3]南京航空航天大学经济与管理学院,南京210016

出　　处：《计算机科学》2012年第7期185-189,共5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(08JC630045)项目;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项目(审计科学与技术)资助

摘　　要：针对联网审计绩效动态评价的需要,提出了一种基于AHP和GM(1,1)组合应用的联网审计绩效动态评价方法:首先通过建立针对联网审计绩效评价的AHP层次结构模型,构造AHP判断矩阵,计算各评价指标的权重,评价已实施阶段联网审计项目的绩效;然后,采用GM(1,1)模型预测联网审计项目的潜在绩效值;最后,对联网审计绩效进行动态评价。为动态评价联网审计的绩效提供了一种有效的方法。A dynamic assessment method for online auditing performance based on AHP （analytic hierarchy process） and GM（1,1） was proposed in this paper according to the dynamic assessment requirement of online auditing perform- ance. In this method, the AHP hierarchy fit to the characteristics of online auditing used in China was structured. Then, pairwise comparisons of criteria were made and led to a matrix of comparisons. Then, the comparison matrices were translated into weights, and the performances of online auditing were computed. Based on the performances assessment results computed by AHP, GM（1,1） was used to forecast the future performance. Then, the performances of online au- diting can be assessed dynamically according to the present and future performance. Therefore, an effective dynamic assessment method for online auditing performance was provided in this study.

关 键 词：持续审计 联网审计 IT绩效评价 层次分析法 GM(1 1) 

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]