Influence factors analysis of online auditing performance assessment based on AHP and GIA

An influence factors analysis method for online auditing performance assessment based on AHP (analytic hierarchy process) and GIA (grey incidence analysis) is proposed in this paper according to the requirements of online auditing performance assessments. In this method, a grey incidence model is developed to analyze the influence factors of online auditing performance based on the characteristics of online auditing. Then, the AHP is used to compute the weights of each assessment criterion of online auditing, and the performance of online auditing are calculated. Finally, representing the performance assessment results computed by AHP and values of each assessment criterion are set as two sequences, and GIA is used to analyze the importance degree of influence factors of online auditing performance quantitatively. The results of this study provide useful decision information to implement online auditing projects in China. Additionally, an effective method for analyzing the importance degree of influence factors of online auditing performance quantitatively is provided in this study.