基于层次分析法的会计信息系统风险评价方案

Luling Kong
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引用次数: 0

摘要

会计信息系统风险评价难度大、复杂,需要定性和定量方法相结合,以提高评价结果的有效性。本文提出了一种考虑安全风险因素不确定性的信息系统安全综合风险评估方法。采用层次分析法、群体决策和信息熵法从风险概率、影响和不可控性三个方面对专家进行评价,并计算专家权重。通过案例分析,与现有的企业会计信息系统风险评估方法相比,本文提出的方案是一种有效的、可操作的评估方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Risk Evaluation Scheme for Accounting Information System Based on Analytic Hierarchy Process
The risk evaluation of accounting information system is difficult and complicated and it needs the integration of qualitative and quantitative methods to improve the effectiveness of evaluation results. This paper provides a comprehensive risk evaluation approach for the information system security considering the uncertainty of security risk factors. It adopts AHP, group decision and information entropy to perform experts evaluation from risk probability, influence and uncontrollability, and compute the experts weights. By case analysis, the scheme proposed in this article is an effective and operable evaluation method compared to existing methods for the risk evaluation of enterprise accounting information system.
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