A Study of the Establishment of a ContinuousAuditing Assessment Model on Big Data:Taking EAM and MCL as Examples

• Main Authors: Li, Zong-Ying, 李宗穎
• Other Authors: LIU, JAU-YANG
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/233zb8

碩士 === 中國文化大學 === 會計學系 === 104 === With the advent of the era of Big Data, the advances in information technology not only affects the industry's business model, but also deepen the difficulties of data man-agement and data use. Owing to the diversity of information continues to expand and accumulate, plus faster processing speed, data integrity and security make more difficult to grasp, auditor would be required to enhance the efficiency of auditing analysis and information management. Nowadays computer audit work in cloud computing is to en-sure data quality of enterprise business activities, the number of potential abnormal be-havior to filter out, so that subsequent analysis will not be caused by erroneous infor-mation on the decision-making mistakes. Thus, this study will take EAM and MCL as an example and use Decision Making Trial and Evaluation Laboratory (DEMATEL) and Analytic Network Process (ANP) methods 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 fac-tors. The study then apply ANP and 01 Goal programming methods to calculate each factor weights of evaluation mode and decision making of potential project. So that en-terprises can more accurately measure the strategic direction of the organization.