IDEAS home Printed from https://ideas.repec.org/a/bla/srbeha/v30y2013i2p176-193.html
   My bibliography  Save this article

Combining Decision Making Trial and Evaluation Laboratory with Analytic Network Process to Perform an Investigation of Information Technology Auditing and Risk Control in an Enterprise Resource Planning Environment

Author

Listed:
  • Wen‐Hsien Tsai
  • Yu‐Wei Chou
  • Kuen‐Chang Lee
  • Wan‐Rung Lin
  • Elliott T.Y. Hwang

Abstract

The research examined different types of risk through interviews with experts. The risks studied include business interruption risk, process interdependency risk and system security risk. The decision making trial and evaluation laboratory is used to find the relationship among risks and combined with the analytic network process to select the optimal measures for reducing risks. The results indicate that information technology (IT) consultants prefer the Disaster Recovery Plan (DRP). They usually use the remote replication or High Availability (HA) to protect data. IT personnel believe that all of the IT risk controls are important. Auditors indicate that data access control is very important because users have to execute data access every day. Users of IT express a preference towards data input/output control as the most important control. The results achieved from all experts indicate that the most important controls overall are data input/output control, data access control and so on. Managers need to consider these risks to avoid any potential problems. Copyright © 2012 John Wiley & Sons, Ltd.

Suggested Citation

  • Wen‐Hsien Tsai & Yu‐Wei Chou & Kuen‐Chang Lee & Wan‐Rung Lin & Elliott T.Y. Hwang, 2013. "Combining Decision Making Trial and Evaluation Laboratory with Analytic Network Process to Perform an Investigation of Information Technology Auditing and Risk Control in an Enterprise Resource Planni," Systems Research and Behavioral Science, Wiley Blackwell, vol. 30(2), pages 176-193, March.
  • Handle: RePEc:bla:srbeha:v:30:y:2013:i:2:p:176-193
    DOI: 10.1002/sres.2129
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/sres.2129
    Download Restriction: no

    File URL: https://libkey.io/10.1002/sres.2129?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Saaty, Thomas L., 2003. "Decision-making with the AHP: Why is the principal eigenvector necessary," European Journal of Operational Research, Elsevier, vol. 145(1), pages 85-91, February.
    2. Chatzoglou, Prodromos D. & Diamantidis, Anastasios D., 2009. "IT/IS implementation risks and their impact on firm performance," International Journal of Information Management, Elsevier, vol. 29(2), pages 119-128.
    3. Liou, James J.H. & Tzeng, Gwo-Hshiung & Chang, Han-Chun, 2007. "Airline safety measurement using a hybrid model," Journal of Air Transport Management, Elsevier, vol. 13(4), pages 243-249.
    4. Aragones-Beltran, P. & Aznar, J. & Ferris-Onate, J. & Garcia-Melon, M., 2008. "Valuation of urban industrial land: An analytic network process approach," European Journal of Operational Research, Elsevier, vol. 185(1), pages 322-339, February.
    5. Sarkis, Joseph & Talluri, Srinivas, 2004. "Evaluating and selecting e-commerce software and communication systems for a supply chain," European Journal of Operational Research, Elsevier, vol. 159(2), pages 318-329, December.
    6. Lai, Vincent S. & Wong, Bo K. & Cheung, Waiman, 2002. "Group decision making in a multiple criteria environment: A case using the AHP in software selection," European Journal of Operational Research, Elsevier, vol. 137(1), pages 134-144, February.
    7. Malhotra, Rajiv & Temponi, Cecilia, 2010. "Critical decisions for ERP integration: Small business issues," International Journal of Information Management, Elsevier, vol. 30(1), pages 28-37.
    8. Tsai, Wen-Hsien & Chou, Wen-Chin & Lai, Chien-Wen, 2010. "An effective evaluation model and improvement analysis for national park websites: A case study of Taiwan," Tourism Management, Elsevier, vol. 31(6), pages 936-952.
    9. Su, Yi-fen & Yang, Chyan, 2010. "Why are enterprise resource planning systems indispensable to supply chain management?," European Journal of Operational Research, Elsevier, vol. 203(1), pages 81-94, May.
    10. Saaty, Thomas L., 1990. "How to make a decision: The analytic hierarchy process," European Journal of Operational Research, Elsevier, vol. 48(1), pages 9-26, September.
    11. Demirtas, Ezgi Aktar & Üstün, Özden, 2008. "An integrated multiobjective decision making process for supplier selection and order allocation," Omega, Elsevier, vol. 36(1), pages 76-90, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Atif Shahab Butt & DR.Irfan Hameed & DR.Imran Hameed, 2016. "The Moderating Role Of Social Class: Effect Of Brand Service Scapes On Loyalty," IBT Journal of Business Studies (JBS), Ilma University, Faculty of Management Science, vol. 12(2), pages 37-54.
    2. Yang, Chih-Hao & Lee, Kuen-Chang, 2020. "Developing a strategy map for forensic accounting with fraud risk management: An integrated balanced scorecard-based decision model," Evaluation and Program Planning, Elsevier, vol. 80(C).
    3. Büyüközkan, Gülçin & Güleryüz, Sezin, 2016. "An integrated DEMATEL-ANP approach for renewable energy resources selection in Turkey," International Journal of Production Economics, Elsevier, vol. 182(C), pages 435-448.
    4. Mohammad Khalilzadeh & Laleh Katoueizadeh & Edmundas Kazimieras Zavadskas, 2020. "Risk identification and prioritization in banking projects of payment service provider companies: an empirical study," Frontiers of Business Research in China, Springer, vol. 14(1), pages 1-27, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kheybari, Siamak & Rezaie, Fariba Mahdi & Farazmand, Hadis, 2020. "Analytic network process: An overview of applications," Applied Mathematics and Computation, Elsevier, vol. 367(C).
    2. Wen-Hsien Tsai & Pei-Ling Lee & Yu-Shan Shen & Elliott Hwang, 2014. "A combined evaluation model for encouraging entrepreneurship policies," Annals of Operations Research, Springer, vol. 221(1), pages 449-468, October.
    3. Ergu, Daji & Kou, Gang & Peng, Yi & Shi, Yong, 2011. "A simple method to improve the consistency ratio of the pair-wise comparison matrix in ANP," European Journal of Operational Research, Elsevier, vol. 213(1), pages 246-259, August.
    4. Kirytopoulos, Konstantinos & Voulgaridou, Dimitra & Platis, Agapios & Leopoulos, Vrassidas, 2011. "An effective Markov based approach for calculating the Limit Matrix in the analytic network process," European Journal of Operational Research, Elsevier, vol. 214(1), pages 85-90, October.
    5. Nermin Kişi, 2019. "A Strategic Approach to Sustainable Tourism Development Using the A’WOT Hybrid Method: A Case Study of Zonguldak, Turkey," Sustainability, MDPI, vol. 11(4), pages 1-19, February.
    6. Madjid Tavana & Mariya Sodenkamp & Leena Suhl, 2010. "A soft multi-criteria decision analysis model with application to the European Union enlargement," Annals of Operations Research, Springer, vol. 181(1), pages 393-421, December.
    7. Wenshuai Wu & Gang Kou, 2016. "A group consensus model for evaluating real estate investment alternatives," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 2(1), pages 1-10, December.
    8. Baghersad, Milad & Zobel, Christopher W., 2015. "Economic impact of production bottlenecks caused by disasters impacting interdependent industry sectors," International Journal of Production Economics, Elsevier, vol. 168(C), pages 71-80.
    9. Aniruddh Nain & Deepika Jain & Shivam Gupta & Ashwani Kumar, 2023. "Improving First Responders' Effectiveness in Post-Disaster Scenarios Through a Hybrid Framework for Damage Assessment and Prioritization," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 24(3), pages 409-437, September.
    10. Zhu, Bin & Xu, Zeshui & Zhang, Ren & Hong, Mei, 2016. "Hesitant analytic hierarchy process," European Journal of Operational Research, Elsevier, vol. 250(2), pages 602-614.
    11. AlSabbagh, Maha & Siu, Yim Ling & Guehnemann, Astrid & Barrett, John, 2017. "Integrated approach to the assessment of CO2e-mitigation measures for the road passenger transport sector in Bahrain," Renewable and Sustainable Energy Reviews, Elsevier, vol. 71(C), pages 203-215.
    12. Rafael Lizarralde & Jaione Ganzarain & Mikel Zubizarreta, 2020. "Assessment and Selection of Technologies for the Sustainable Development of an R&D Center," Sustainability, MDPI, vol. 12(23), pages 1-23, December.
    13. J Aznar & J Ferrís-Oñate & F Guijarro, 2010. "An ANP framework for property pricing combining quantitative and qualitative attributes," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 61(5), pages 740-755, May.
    14. Kuldeep Kavta & Arkopal K. Goswami, 2021. "A methodological framework for a priori selection of travel demand management package using fuzzy MCDM methods," Transportation, Springer, vol. 48(6), pages 3059-3084, December.
    15. Klaus D. Goepel, 2019. "Comparison of Judgment Scales of the Analytical Hierarchy Process — A New Approach," International Journal of Information Technology & Decision Making (IJITDM), World Scientific Publishing Co. Pte. Ltd., vol. 18(02), pages 445-463, March.
    16. Gerda Ana Melnik-Leroy & Gintautas Dzemyda, 2021. "How to Influence the Results of MCDM?—Evidence of the Impact of Cognitive Biases," Mathematics, MDPI, vol. 9(2), pages 1-25, January.
    17. Kang Xu & Jiuping Xu, 2020. "A direct consistency test and improvement method for the analytic hierarchy process," Fuzzy Optimization and Decision Making, Springer, vol. 19(3), pages 359-388, September.
    18. Moath Alrifaey & Tang Sai Hong & Eris Elianddy Supeni & Azizan As’arry & Chun Kit Ang, 2019. "Identification and Prioritization of Risk Factors in an Electrical Generator Based on the Hybrid FMEA Framework," Energies, MDPI, vol. 12(4), pages 1-22, February.
    19. Ting Kuo & Ming-Hui Chen, 2022. "On Indeterminacy of Interval Multiplicative Pairwise Comparison Matrix," Mathematics, MDPI, vol. 10(4), pages 1-18, February.
    20. Höfer, Tim & Sunak, Yasin & Siddique, Hafiz & Madlener, Reinhard, 2016. "Wind farm siting using a spatial Analytic Hierarchy Process approach: A case study of the Städteregion Aachen," Applied Energy, Elsevier, vol. 163(C), pages 222-243.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:srbeha:v:30:y:2013:i:2:p:176-193. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1111/1092-7026 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.