Journal of Decision Engineering

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pouyan far F, mahmoodi F. Based Risk Audit: By approaching multi attribute decision-making. Journal title 2021; 3 (10) :119-152
URL: http://jde.khu.ac.ir/article-1-131-en.html

The key to success in the world of auditing has been the ability to adapt auditorschr('39') knowledge to the process of changing audit approaches. This article aims to apply the combination of multi-criteria decision-making methods in risk-based auditing (RBA) in credit institutions. In terms of method, the present study is exploratory. The statistical population of the study Managers and banking and academic experts have the authority to comment on the identification, evaluation of indicators and processes affecting RBA. The key indicators of RBA were selected based on documentary and field studies and interviews with 7 managers and banking experts and were weighted by 3 managers using FUCOM method. Banking risks were ranked based on key risk indicators using the EDAS method and audit processes were processed based on the type and degree of risk and based on the opinion of 14 members of the Audit Committee, risk, compliance and anti-money laundering and Combating the Financing of Terrorism of Credit institution was screened using the fuzzy Delphi method. The results of this study show the 4 key indicators of RBA in order of importance, including; The opinion of the Chairman of the Audit Committee, the value of assets exposed to the type of risk in the reports of the independent auditor and statutory auditor for the last 5 years, the opinion of the Subcommittee on Risk Management and the value of assets exposed to the type of risk The findings also show; Major facilities and commitments, establishing a corporate governance framework, providing banking products and services, and legal partnership and investment, respectively, were selected as the most important processes for RBA. For the proposed method, an empirical example of RBA in a credit institution is given.