應用模糊網路分析程序法於稽核系統評估模式之建構

Applying Fuzzy Analytic Network Process to Construct an Auditing System Evaluation Model

10.6295/TAMJ.2011.1101.03

施光訓(Kuang-Hsun Shih)；許旭昇(Shiuh-Sheng Hsu)

電腦輔助稽核工具與技術 ； 電腦稽核 ； 模糊網路分析程序法 ； computer assisted auditing tools and techniques ； computer assisted auditing ； fuzzy analytic network process

台灣管理學刊

11卷1期（2011 / 02 / 01）

51 - 68

繁體中文

近年國際間企業舞弊事件頻傳，引起各國政府對於稽核管理制度的重視，並致力於加強公司治理與作業風險的控制。稽核之目的在於瞭解公司整體運作狀況，針對潛在風險事件提出預警與改善方法。隨著資訊科技的進步，企業透過電腦系統的輔助改善經營效率，並藉以輔助稽核工作進行，將可有效降低企業營運風險，電腦輔助稽核工具與技術的選擇，遂成為重要的決策議題。本研究參考過去文獻，運用模糊網路分析程序法建立稽核系統評估模式，透過專家訪談方式篩選出四大準則與19個因素。研究結果發現稽核系統的評估準則係以系統功能最重要，其次為資料處理、系統公司之支援與服務與成本，並以ACL、IDEA、FOCAUDIT三個稽核系統為範例，評估使用者對該稽核系統的滿意度。

The continuous rise of international corporation scandals has led to concern by various governments on the auditing management systems, as well as reinforcement of control on corporate governance and operational risks. The purposes of auditing are to understand the overall operational conditions of corporations, and to propose warnings and improvements on potential risky events. With the advancement of information technology, companies have used computer systems to improve operational efficiency and aid in auditing works, thus effectively reducing the operational risks. The selection of computer assisted auditing tools and techniques has become a major decision-making issue. This study conducted literature review, and used Fuzzy Analytic Network Process to construct an auditing system evaluation model. Expert interviews were conducted to select four criteria and 19 factors. The results showed that the evaluation criteria for auditing systems are in the order of system functions, data processing, support and service of the system provider, and cost. This study also used auditing systems of ACL, IDEA, and FOCAUDIT as examples to evaluate the user satisfaction on the systems.

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