Study On Efficiency Auditing Method Based On Data Envelopment Analysis

At present, the study on both performance and practice of auditing theory has been underway in our country. Either drawing lessons on auditing systems and cases from abroad or the discussion on auditing significances and the targets have became a question for discussion that a lot of auditing scholars and auditing workers are concerned with. At present, lots of studies on audit theory still stay in these aspects: such as background of performance auditing, investigation of the auditing system and etc. The research on the method of performance auditing is very rare. Therefore, they have no outstanding effects in guiding auditing practice. To research on the method of performance auditing and to find some effective and feasible methods for utilizing has already became an important problem in audit field.Performance auditing is mainly aimed at economy,efficiency and effectiveness of audited units'management activities. Among them, it's no doubt that efficiency auditing is a keypoint in performance audit. The article carries on a research in method of efficiency auditing from quantitative angle, looking forward to drive the research of theory and practice of performance auditing further. To the defects of the method of efficiency auditing in our country, the article carries out a research on the application of DEA in efficiency auditing and builds up a DEA-Based framework for efficiency auditing. It applies the data envelopment analysis (DEA) to the practice of performance auditing. Based on GuoDianNanZi's management activities in 2006 and normal universities'R&D activities, it carries out efficiency auditing.In the progress of efficiency auditing, it analyzes the DEA validity of the audit object by establishing the DEA program model。It manages to carry on a judgement on the efficiency of the audited units according to the result of the DEA and attempts to find out the target and orientation of the improvement simultaneously.There are six chapters in this paper. The first part: Puts forward background of this study and the meaning of performance auditing and also analyzes the study actuality of performance auditing in and abroad.The second chapter: Discusses some correlative theory of performance auditing.The third chapter: Analyzes the defects of the method of efficiency auditing in our country and give a reason about that why carries out a research on the application of DEA in efficiency auditing and builds up a DEA-Based framework for efficiency auditing.The forth chapter: Discusses the corporation's performance auditing, and applies the data envelopment analysis (DEA) to the performance auditing in practice that audits the efficiency of GuoDianNanZi's management activities in 2006.The fifth chapter: With a view to the government performance auditing, discusses the consistence of the DEA and the government performance auditing and puts up the case study.The sixth chapter: Summarizes the article.