 |
English
|
正體中文
|
简体中文
|
Post-Print筆數 : 27 |
Items with full text/Total items : 109925/140876 (78%)
Visitors : 45967899
Online Users : 629
|
|
|
Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/76058
|
| Title: | A selection model for auditing software |
| Authors: | Lin, C.-W.;Wang, Chih-Hung
王智弘 |
| Contributors: | 資管系 |
| Keywords: | Analytic network process;Auditing;Auditing systems;Business activities;Computer assisted;Computer-assisted system;Confirmation test;Continuous monitoring;Data extraction;Decision making models;Design/methodology/approach;Financial statements;Focus groups;IS costs;Product attributes;Professional software;Purchase cost;Selection model;Software assessment;Software company;Software tool;Subjective factors;System functions;Technical support;Tools and techniques;Computer software selection and evaluation;Data handling;Information technology;Rating;Sales;System stability;User interfaces;Decision making |
| Date: | 2011 |
| Issue Date: | 2015-06-22 16:14:03 (UTC+8) |
| Abstract: | Purpose: With the advancement in information technology, many companies have become heavily dependent on computer-assisted systems, and implemented various computer-based business activities and document system, among which computer-assisted auditing tools and techniques (CAATTs) is an important choice. CAATTs can assist auditors in conducting control and confirmation tests, analysis and verification of financial statement data, and continuous monitoring and auditing. When constructing computer-assisted auditing systems, enterprises must take many factors into consideration to determine whether todevelop the software or purchase professional software packages. Therefore, the purpose of this paper is to construct an auditing software assessment model. Design/methodology/approach: This study first conducted a focus group interview to determine the auditing software criteria and decision-making factors, and then identified the main decision-making factors. Finally, analytic network process was employed to evaluate the weights of the criteria and decision-making factors in order to construct an auditing software decision-making model upon both objective and subjective factors. Findings: The most important auditing software criterion is the system functions, followed by data processing, and technical support and service provided by the software company. The most important factor of auditing software is cost and system stability, followed by data processing accuracy, technical support, and purchase cost. Originality/value: The main contribution of this paper is the construction of an auditing software assessment model, which can be applied to other decision-making topics. Moreover, this study applies the model on audit command language, interactive data extraction and analysis, and Focauditas examples. In addition to determining project priority sequences, the advantages and disadvantages of the model are presented in order to provide references to businesses on decision making regarding software purchases. © Emerald Group Publishing Limited. |
| Relation: | Industrial Management and Data Systems, 111(5), 776-790 |
| Data Type: | article |
| DOI 連結: | http://dx.doi.org/10.1108/02635571111137304 |
| DOI: | 10.1108/02635571111137304 |
| Appears in Collections: | [資訊管理學系] 期刊論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| index.html | | 0Kb | HTML2 | 618 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
著作權政策宣告 Copyright Announcement1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.
2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(
nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(
nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
