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| Content Provider | IEEE Xplore Digital Library |
|---|---|
| Author | Wei Chen Si feng Liu Smieliauskas, W.J. Trippen, G. |
| Copyright Year | 2011 |
| Description | Author affiliation: College of Economics and Management, Nanjing University of Aeronautics and Astronautics, China (Smieliauskas, W.J.) || Rotman School of Management, University of Toronto, Canada (Si feng Liu; Trippen, G.) || Department of Information Management, Nanjing Audit University, China (Wei Chen) |
| Abstract | An influence factors analysis method for online auditing performance assessment based on AHP (analytic hierarchy process) and GIA (grey incidence analysis) is proposed in this paper according to the requirements of online auditing performance assessments. In this method, a grey incidence model is developed to analyze the influence factors of online auditing performance based on the characteristics of online auditing. Then, the AHP is used to compute the weights of each assessment criterion of online auditing, and the performance of online auditing are calculated. Finally, representing the performance assessment results computed by AHP and values of each assessment criterion are set as two sequences, and GIA is used to analyze the importance degree of influence factors of online auditing performance quantitatively. The results of this study provide useful decision information to implement online auditing projects in China. Additionally, an effective method for analyzing the importance degree of influence factors of online auditing performance quantitatively is provided in this study. |
| Starting Page | 37 |
| Ending Page | 41 |
| File Size | 828071 |
| Page Count | 5 |
| File Format | |
| ISBN | 9781612844909 |
| e-ISBN | 9781612844916 |
| DOI | 10.1109/GSIS.2011.6044129 |
| Language | English |
| Publisher | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
| Publisher Date | 2011-09-15 |
| Publisher Place | China |
| Access Restriction | Subscribed |
| Rights Holder | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
| Subject Keyword | IT performance assessment continuous auditing Bismuth online auditing AHP Matrix decomposition GIA |
| Content Type | Text |
| Resource Type | Article |
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