%0 Journal Article
%T Grey incidence analysis on influence factors of online auditing performance assessment<br>联网审计绩效评价影响因素的灰色关联分析
%A CHEN Wei
%A SMIELIAUSKAS Wally
%A LIU Si-feng
%A <br>陈伟
%A SMIELIAUSKAS Wally
%A 刘思峰
%J 计算机应用研究
%D 2012
%I 
%X 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.
%K continuous auditing
%K online auditing
%K IT performance assessment
%K grey incidence analysis<br>持续审计
%K 联网审计
%K IT绩效评价
%K 灰色关联分析
%U http://www.alljournals.cn/get_abstract_url.aspx?pcid=5B3AB970F71A803DEACDC0559115BFCF0A068CD97DD29835&cid=8240383F08CE46C8B05036380D75B607&jid=A9D9BE08CDC44144BE8B5685705D3AED&aid=61833B526617F5D5D7D87B7ADBC95B50&yid=99E9153A83D4CB11&vid=771469D9D58C34FF&iid=0B39A22176CE99FB&sid=8D75AD3BD0D1BCC5&eid=B40AD8FE6FA88DE9&journal_id=1001-3695&journal_name=计算机应用研究&referenced_num=0&reference_num=11