Influence factors analysis of online auditing performance Using Gray Analysis (GIA)

Many researches on online technology and online auditing applications have been conducted, but researches on online auditing performance are very limited. The purpose of this study is to analyze the factors affecting performance and to assess the performance of online auditing using Gray Analysis (GIA). The statistical society of this study is 10 top stock companies who want to use online auditing. After reviewing the literature and identifying the factors affecting online auditing, factors are presented to the managers of these companies in paired matrix. After collecting the data, the data are analyzed using the Gray theory method. Based on the results, the implementation cost index of the online auditing project has the highest impact and the risk control index of the online auditing project has the least impact on online auditing performance. In the ranking of indicator options, the highest score is related to the software and hardware cost option and the lowest score is related to risk control cost.