| 基于AHP的信息系统审计风险评估方法 |
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| 引用本文： | 唐超,卢洁.基于AHP的信息系统审计风险评估方法[J].泰山学院学报,2013,35(2):108-111. |
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| 作者姓名： | 唐超 卢洁 |
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| 作者单位： | 1. 山东财经大学管理科学与工程学院
2. 山东省审计厅,山东济南,250100 |
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| 摘 要： | 信息系统审计的兴起和迅速发展对传统审计风险的评估提出了新的挑战.将AHP方法应用于信息系统审计风险的评估,可以有效识别信息系统审计备选方案中信息系统审计风险的优劣次序,为审计人员量化信息系统审计风险,选择合理的审计实施方案提供借鉴.
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| 关 键 词： | 信息系统审计 风险评估 AHP评估方法 |
IS Audit Risk Assessment Based on AHP Method |
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| Tang Chao
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Lu Jie.IS Audit Risk Assessment Based on AHP Method[J].Journal of Taishan University,2013,35(2):108-111. |
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| Authors: | Tang Chao Lu Jie |
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| Institution: | 1. School of Management Science and Engineering, Shandong University of Finance and Economics ; 2. Audit Department of Shandong Province, Jinan, Shandong, 250100 ) |
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| Abstract: | Since the 1960s, computers have been widely applied to data processing. Administrators in their organizations focused more on management and control of information system. The beings and rapid development of IS Audit proposed a new challenge to the traditional IS audit risk assessment. This article attempts to apply AHP method to assess IS audit risk assessment. With this method, the article analyses an IS audit risk assessment example. The result shows that this method can recognize the order of IS audit scheme effectively to low IS audit risk. Meanwhile, this method also provides the working auditors with a new choice to quantize IS audit risk and to pick up the right audit scheme. |
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| Keywords: | IS audit risk assessment AHP method |
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