مساهمات عملية التسلسل الهرمي التحليلي في إدارة مخاطر تخطيط التدقيق

Abstract EN

This article presents the contributions of the analytic hierarchy process (AHP) multicriteria method in the detection of areas and activities subject to risk and that should be prioritized in audit planning.

the strategy adopted for the development of the research was the single case study, descriptive and exploratory, with a combined approach.

the identified results showed that the AHP applications made it possible to order the areas of the audited company according to their degree of risk exposure.

after all the rankings defined and the known risk levels, the main audit procedures were listed: interview, inspection, recalculation, re-execution, observation and confirmation, which were assigned to each of the ten processes in the inventory area, according to the degree of risk.

the survey results showed that the use of AHP during audit activities provided greater certainty in auditors' decisions regarding risks, as well as facilitated the preparation of the audit planning, as knowing priority areas and processes allowed the intensity of the application of the procedures was directed to the most important places.