A Factor Analysis of Computer Audit Executive Decision on Big Data and Cloud Computing

• Main Authors: Cou-Ping Chien, 簡秋萍
• Other Authors: Jau-Yang Liu
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/80912327033468090407

碩士 === 中國文化大學 === 會計學系 === 103 === With the globalization trends, the Big Data has arrived. In addition, the market of information technology is booming and leading computer resources to access the change of mode structure. The cloud computing combines the computer audit, operation auditors of high-quality and low- cost auditors, to achieve a new mode. Auditors no longer perform the audit in the season, but can perform real-time checking of work for a whole year. Result will be able to find potential problems earlier, that allows confined to the audit work no longer. Continuous financial reports on the web can be replaced regu-larly publish financial reports. Achieve instant audit to check the way. Decision Making Trial and Evaluation Laboratory (DEMATEL) and Analytic Network Process (ANP) methods are used in this study to construct evaluation mode. To investigate the effects of massive data cloud computing, the computer audit execution decision factors were studied. DEMATEL method will be used to assess the relevance and the causal relationship between the factors. The study then apply ANP method to calculate each factor weights of evaluation mode. So that enterprises can more accurately measure the strategic direction of the organization.