An Audit Decision Aid System for Management Fraud Risk Assessment Using AHP-CBR

摘要

In today's world economy, auditing has become more critical than ever. It was found that the use of audit decision aid systems to identify the risk of management fraud has become a promising solution. In this paper, a hybrid model of integrating case-based reasoning (CBR) and analytical hierarchy process (AHP) is proposed as fraud assessment model. In particular, the frame of the management fraud risk assessment system based on the CBR-AHP model is given. The system can facilitate auditors in performing the task of management fraud risk assessment in auditing