Research on the Risk Assessment Algorithm for Accounting Information System Based on Analytic Hierarchy Process

This paper concentrates on the risk assessment problem for accounting information system, which is an important problem in enterprise informatization construction. Firstly, we show that process of the accounting information system is made up three parts: 1) Implementation process of the accounting information system, 2) Processing of the accounting information, and 3) Management process of the accounting information system. Secondly, evaluation index system of the accounting information system risk assessment is given, which is a hierarchy structure with three layers. Thirdly, we introduce analytic hierarchy process to solve the problem of accounting information system risk assessment estimating. In analytic hierarchy process, an overall object is positioned in the top level, and the criteria in the middle level represents to the overall object. Furthermore, the perfectly consistent case where the pairwise comparisons matrix can be defined using a priority vector. Utilizing the interval weights, the maximum interval can be obtained, and then the index weights estimating problem can be converted to a linear programming problem with constraint conditions. Finally, experiments are conducted to make performance evolution, compared with expert´s evaluation and very positive results are obtained.