Penerapan Analytical Hierarchy Process (AHP) Untuk Pemilihan Metode Audit Pde Oleh Auditor Internal

Abstract

While Electonic data processing (EDP) audit environment rapidly evolves and becomes increasingly complex, internal auditors feel difficulty in selecting a single EDP audit method or a combination of different types of EDP audit methods most appropriate for a particular situation in order to improve audit afficiency and affectiveness. The absence of the effective selection methodology results the difficulty of structuring the selection problem, the scarsity of easily controlled decision models for incorporating the many related quantitative and qualitative factors, the requirement of factors being presented in a multi-dimentional fashion, and the difficulty of the economic analysis. To treat these deficiencies, the objective of the study is to develop a preliminary AHP judgement model based on institute of internal auditor Indonesian chapter’s selection criteria evaluation for EDP audit methods. Therefore, this study provides a framework of selection criteria appropriate for the employment of the correct EDP audit method.