Performance assessment method of online auditing: Combined use between RC and AHP

CHEN Wei, Smieliauskas Wally

Systems Engineering - Theory & Practice ›› 2012 ›› Issue (8) : 1768-1776.

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中国科学院数学与系统科学研究院期刊网
PDF(699 KB)
Systems Engineering - Theory & Practice ›› 2012 ›› Issue (8) : 1768-1776. DOI: 10.12011/1000-6788(2012)8-1768

Performance assessment method of online auditing: Combined use between RC and AHP

  • CHEN Wei1, Smieliauskas Wally2
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Abstract

A performance assessment method for online auditing based on RC (rank-centroid) and AHP (analytic hierarchy process) was proposed according to shortages of RC and AHP. 1) The AHP hierarchy fit to the characteristics of online auditing used in China was structured; 2) RC was used to rank the importance of the assessment criteria. Then, pairwise comparisons of criteria were made based on the rank results of RC and led to a matrix of comparisons; 3) The comparison matrices were translated into weights, and the performance assessment model of online auditing were constructed; 4) A case was given to analyze the application of performance assessment method based on RC/AHP. The weights and the performance assessment results that were computed by RC, AHP, RC/AHP separately were compared. Research results show that the performance assessment method of online auditing based on RC and AHP can improve the accuracy of weights computation. So, the performance assessment effect of online auditing is improved.

Key words

continuous auditing / online auditing / IT performance assessment / AHP / rank-centroid (RC)

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CHEN Wei , Smieliauskas Wally. Performance assessment method of online auditing: Combined use between RC and AHP. Systems Engineering - Theory & Practice, 2012(8): 1768-1776 https://doi.org/10.12011/1000-6788(2012)8-1768

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