巨量資料雲端運算下電腦稽核執行決策因素分析

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题名:	巨量資料雲端運算下電腦稽核執行決策因素分析 A Factor Analysis of Computer Audit Executive Decision on Big Data and Cloud Computing
作者:	簡秋萍 Chien, Cou-Ping
贡献者:	會計學系
关键词:	電腦稽核決策實驗室法分析網路程序法 computer auditing DEMATEL ANP
日期:	2015-06
上传时间:	2015-07-29 15:22:44 (UTC+8)
摘要:	面對巨量資料的浪潮來襲，科技的革命影響了整個產業價值的轉型。當資料量不斷擴大、多樣性激升、增加速度越快、資料正確性更難掌握，稽核人員如何有效的去分析所需的資料與進行資料治理，就變成一項難度很高的挑戰。電腦稽核工作在雲端的環境下，是要能確保企業商務活動的資料品質，將一些潛在的異常行為過濾掉，讓後續的分析不會因為錯誤的資料而造成決策上的失誤。本研究使用決策實驗室法(DEMATEL)及分析網路程序法(ANP)建構評估模式。探討影響巨量資料雲端運算下電腦稽核執行決策因素分析進行研究。利用決策實驗室法得知各因素之間的關聯度大小及因果關係，再利用分析網路程序法計算各因素的權重。使企業能更準確的衡量組織策略方向。 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.
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