A Novel Risk Assessment Algorithm for Accounting Information System Using Analytic Hierarchy Process

摘要

In this paper, we propose a novel risk assessment algorithm for accounting information system using analytic hierarchy process. In order to assess the risk of accounting information system, we design an index system with two layers. In the first layer, there are four risk categories, which are technical risk, operational risk, Management risk and Emergency risk. Furthermore, each risk category consists of some second layer risks. The main innovations of this paper are to introduce the analytic hierarchy process to solve the accounting information system risk assessment problem. In particular, AHP is able to compute a priority of the importance of each alternative, that is, an overall object is located on the top level, and then the criteria in the middle level denotes the overall object. Finally, experimental results testify the effectiveness of our algorithm.