| 摘要: | 雲端運算隨著網路技術的成熟及雲端應用的發展而風起雲湧，會計師事務所運用雲端運算是未來的趨勢，使用雲端運算能節省人事成本、軟硬體支出、提昇效率、增進存取方便性，但使用雲端運算仍需考慮其風險因素，故本研究嘗試對會計師事務所運用雲端運算來執行審計時需考量的關鍵因素進行探索。
本研究是以訪談專家方式彙集會計師事務所運用雲端運算需考量之因素，並採用決策實驗室分析法(DEMATEL)建構會計師事務所運用雲端運算來執行審計時需考量的關鍵因素之準則與構面相互影響程度的網絡關係圖，以找出其相互影響關係並結合網路程序分析法(ANP)進行權重之分析，最後運用折衷排序法(VIKOR) 來評估改進績效；所獲得之結論為雲端運算應用在審計之關鍵因素，可依此作為改善的參考依據。
實證結果顯示：雲端運算應用在審計之關鍵因素的優先改善的依序為『操作(D)』＞『身份辨別與存取管理(C)』＞『技術風險(B)』＞『數據保護(A)』。總績效平均值為7.6072，總平均差距為0.2393，可改善程度為76.07%，其數據顯示目前會計師事務所在執行雲端運算應用在審計之關鍵因素的政策仍有改善空間。
As network technology reached its maturity and the development of cloud ap-plications, cloud computing has been a phenomenon and will be a trend for ac-counting firms in the near future. While using cloud computing can reduce personnel, hardware, software expenditures as well as improve work efficiency and have easy access to data, however, it may entails risk. This study thus aims to explore the key factors for accounting firms in determining to use cloud computing on their auditing tasks.
To fulfill the above purpose, this study takes the following steps. First, by in-terviewing with CPAs, factors potentially affecting the use of cloud computing in auditing tasks are collected. Second, by employing DEMATEL techniques, an in-fluential network relationship map (INRM) is constructed on auditors’ considera-tions in choosing cloud computing. Third, by using the Analytical Network Process (ANP) approach, weights on all the criteria are determined. Finally, by using the VIKOR method, the best structure of interrelationships is located.
The results show that ‘Operations’ is the most important factor which concerns accounting firms in using cloud computing, ‘Identity and access management’ the second, ‘Technology risks’ the third, and ‘Data protection’ the least. The mean score of overall performance is 7.6072 (with a desired level of 10), indicating an expecta-tions gap of 23.93%. Overall this study shows that cloud computing technology in auditing needs to improve. |
