Application Of Analytic Hierarchy Process In Enterprise Performance Auditing

With the coming of the era of big data, there are already no paper books about accounting information,those who replace it is complicated, huge databases,in front of auditing workers.How to access to the effective financial information and non-financial information efficiently from the databases has been a big problem to the auditors.With the gradually development of operational research and computer system the Auditing-operational Research,an interdisciplinary science which devote itself to improve the efficiency,brought new inspiration to the auditing-researching workers.Auditing-operational Research,as a system of organizational and managerial science in the modern economic and social conditions in order to improve the audit efficiency,will be developed to the direction with more excitement.In this paper,we try to explore in detail,through the case analysis and the demonstration that the path of the application of Analytic Hierarchy Process (AHP) (the typical decision method in operational research) in enterprise Performance Auditing, how to apply the decision method of operational research to the general rule of auditing practice under the perspective of the emerging disciplines.At the same time, considering the problem that the solving practical decision lacks objectivity for the reason that there are too much subjective factor in the process of Analytic Hierarchy Process, Combined with the original audit practice request, This article bring in Auditing Expert System, a kind of intelligent decision support system,on the basis of Analytic Hierarchy Process.In addition, based on the viewpoint of optimizing Analytic Hierarchy Process, This article bring in MATLAB creatively, to enhance the calculation efficiency in actual operation,at the same time, also provides a starting point for the future audit management comprehensive applied to computer audit, Auditing-operational Research software development.In the final of this paper,we made a analysis prospectively of the developmental prospect and summarized the advantages and disadvantages in practical applications about the Auditing-operational Research,which is to be seen as an emerging discipline.