计算机应用研究2012，Vol.29Issue(2)：435-437,3.DOI:10.3969/j.issn.1001-3695.2012.02.007
联网审计绩效评价影响因素的灰色关联分析
Grey incidence analysis on influence factors of online auditing performance assessment
摘要
Abstract
According to the requirement of online auditing performance assessment, this paper structured a grey incidence model used to analyze the influence factors of online auditing performance based on the characteristics of online auditing, which could provide an effective method for analyzing the importance degree of influence factors of online auditing performance quantitatively. Finally, taking the performance values of online auditing computed by RC, AHP, RC/AHP separately as an instance, it analyzed the importance degree of each assessment criteria of online auditing quantitatively. Results in this study provide useful decision information to implement the online auditing projects in China.关键词
持续审计/联网审计/IT绩效评价/灰色关联分析Key words
continuous auditing/ online auditing/ IT performance assessment/ grey incidence analysis分类
信息技术与安全科学引用本文复制引用
陈伟,SMIELIAUSKAS Wally,刘思峰..联网审计绩效评价影响因素的灰色关联分析[J].计算机应用研究,2012,29(2):435-437,3.基金项目
国家自然科学基金资助项目(70971068,70701018) （70971068,70701018）
国家教育部人文社会科.学研究项目(08JC630045) （08JC630045）
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) （苏教师(2010）
江苏省高校优势学科建设工程资助项目(审计科学与技术) （审计科学与技术）
