在互聯網時代，會計師事務所採用雲端審計技術完成審計報告並向客戶傳遞資訊，但往往無法確定雲端審計是否能與客戶進行安全有效的溝通。雲端審計供應商的評估與增進策略是MADM問題對審計產業非常重要。為克服此問題本研究提出ニ階段混合模式。首先採用整體學習法結合優勢關係約略集合理論(Dominance-based rough set)、決策樹(Decision tree)C5.0、隨機森林(Random forest)、逐步廻歸(Stepwise regression)、主成份分析(Principal components analysis) 等方法選出重要變數，第二階段採用 MADM模型，即結合決策室實驗法、網絡關係法及修正折衷排序法。採用決策室實驗法構建影響網絡關係圖，說明了會計師事務所選擇雲端審計供應商要素的相互關係。使用網絡關係法計算會計師事務所選擇雲端審計供應商準則的影響權重。採用修正折衷排序法用來評估和提高雲端審計供應商的總體績效，用以檢測實現最佳期望水平的績效價值和差距缺口。本研究的主要創新之處在於採用整體學習篩選重要準則和採用MADM模式來探索選擇雲端審計供應商的協同效果，同時克服傳統MADM模式問題，並據以提出選擇雲端審計供應商的評估架構作為會計師事務所選擇雲端審計供應商參考。
CPA (Certified Public Accountant) firms utilize cloud auditing technologies for generating auditing reports and conveying information to their clients in Internet of Things (IoT) Era, but they often cannot determine whether cloud auditing is a secure and effective form of communication with clients. Strategies related to cloud auditing provider evaluation and improvement planning are inherently multiple attribute decision making (MADM) issues and are very important to auditor industry. To overcome these problems, this paper proposes a two-stage hybrid approach: Ensemble learning include Dominance-based rough set、Decision tree C5.0、 Random forest、Stepwise regression and Principal components analysis are retrieved first, and then the obtained core attributes are measured and synthesized using MADM decision methods. The main innovation of this study is the use of ensemble learning retrieval procedures and MADM measures for exploring the synergy effects on cloud auditing provider. The evaluation and improvement planning model to be a reference for CPA firms selecting the best cloud auditing provider and illustrates an application of such a model through an empirical case study. The DEMATEL approach is first used to analyze the influential network relation map (INRM) between the criteria and dimensions of cloud auditing technology. DANP (DEMATEL-based ANP) is then employed to calculate the influential weights of the dimensions and criteria. Finally, the modified VIKOR method is utilized to provide improvement priorities of performance cloud auditing provider satisfaction. Based on expert interviews, the recommendations for improvement priorities will be planning.
