Grey incidence analysis on influence factors of online auditing performance assessment
联网审计绩效评价影响因素的灰色关联分析

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.