تحلیل عوامل تأثیرگذار بر عملکرد حسابرسی آنلاین با استفاده از تجزیه‌وتحلیل خاکستری (GIA)

نویسندگان
حمزه امین طهماسبی 1
رضا مزرعه فراهانی 2
1 دانشگاه گیلان
2 دانشگاه آزاد واحد بین‌الملل انزلی
10.52547/jde.2.8.125
چکیده
در خصوص موضوع فن‌آوری و تحقق برنامه‌های کاربردی حسابرسی آنلاین تاکنون پژوهش‌های زیادی انجام‌شده است؛ اما ارزیابی عملکرد حسابرسی آنلاین، موضوعی مغفول مانده است. هدف از انجام این پژوهش تحلیل عوامل تأثیرگذار بر عملکرد حسابرسی آنلاین و تعیین مهم­ترین شاخص­های ارزیابی عملکرد حسابرسی آنلاین است. جامعه آماری این تحقیق ده شرکت بزرگ بورسی است که تصمیم دارند از حسابرسی آنلاین استفاده کنند. در این راستا پس از شناسایی عوامل مؤثر بر حسابرسی آنلاین، این عوامل در قالب پرسشنامه ماتریس‌ زوجی در اختیار مدیران این شرکت‌ها قرار گرفت. سپس داده‌های جمع‌آوری‌شده، با استفاده از روش تجزیه‌وتحلیل خاکستری (GIA) مورد تجزیه‌وتحلیل قرار گرفتند. بر اساس نتایج حاصله، شاخص هزینه‌های اجرای پروژه حسابرسی آنلاین بیشترین تأثیر و شاخص کنترل ریسک پروژه حسابرسی آنلاین کمترین تأثیر را بر عملکرد حسابرسی آنلاین دارند. همچنین در رتبه‌بندی زیرشاخص‌ها، بیشترین امتیاز مربوط به زیرشاخص هزینه نرم‌افزار و سخت‌افزار و کمترین امتیاز مربوط به زیرشاخص هزینه کنترل ریسک است.
کلیدواژه‌ها
حسابرسی آنلاین
ارزیابی عملکرد
تجزیه‌وتحلیل خاکستری

عنوان مقاله English

Influence factors analysis of online auditing performance Using Gray Analysis (GIA)

نویسندگان English

Hamzeh Amin-Tahmasbi 1
Reza Mazra’e Frahani 2
1 University of Guilan
2 Islamic Azad University of Anzali-international center, Iran
چکیده English

Many researches on online technology and online auditing applications have been conducted, but researches on online auditing performance are very limited. The purpose of this study is to analyze the factors affecting performance and to assess the performance of online auditing using Gray Analysis (GIA). The statistical society of this study is 10 top stock companies who want to use online auditing. After reviewing the literature and identifying the factors affecting online auditing, factors are presented to the managers of these companies in paired matrix. After collecting the data, the data are analyzed using the Gray theory method. Based on the results, the implementation cost index of the online auditing project has the highest impact and the risk control index of the online auditing project has the least impact on online auditing performance. In the ranking of indicator options, the highest score is related to the software and hardware cost option and the lowest score is related to risk control cost.

کلیدواژه‌ها English

Online Auditing
performance assessment
Gray Analysis
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