隨著巨量資料時代的來臨，資訊科技的進步不僅影響了產業的營運模式，同時也加深資料管理與資料運用的困難。因為資料多樣性不斷地擴張和累積，再加上處理速度增快，使資料完整性和安全性更為難以掌握，因此查核人員須強化有效率的查核分析技術和資料治理。由於現今電腦稽核工作在雲端運算下，是要能確保企業商務活動的資料品質，並將一些潛在的異常行為得以偵測與防止弊端，讓後續分析不會因為錯誤的資料而造成決策上的失誤。
因此，本研究將以目前在電腦審計系統模型中影響最為巨大的EAM和MCL為例，探討巨量資料雲端運算趨勢下，兩種電腦稽核執行之決策因素分析與評選模式之建構。本研究之評估模式不僅使用決策實驗室分析法(DEMATEL)、分析網路程序法(ANP)，為更精準掌握企業決策方向，本研究更進一步整合多準則目標規劃法(ZOGP)，冀希本研究結果能契合組織之決策環境與企業營運策略目標。
With the advent of the era of Big Data, the advances in information technology not only affects the industry's business model, but also deepen the difficulties of data man-agement and data use. Owing to the diversity of information continues to expand and accumulate, plus faster processing speed, data integrity and security make more difficult to grasp, auditor would be required to enhance the efficiency of auditing analysis and information management. Nowadays computer audit work in cloud computing is to en-sure data quality of enterprise business activities, the number of potential abnormal be-havior to filter out, so that subsequent analysis will not be caused by erroneous infor-mation on the decision-making mistakes.
Thus, this study will take EAM and MCL as an example and use Decision Making Trial and Evaluation Laboratory (DEMATEL) and Analytic Network Process (ANP) methods to construct evaluation mode. To investigate the effects of massive data cloud computing, the computer audit execution decision factors were studied. DEMATEL method will be used to assess the relevance and the causal relationship between the fac-tors. The study then apply ANP and 01 Goal programming methods to calculate each factor weights of evaluation mode and decision making of potential project. So that en-terprises can more accurately measure the strategic direction of the organization.
