Resumen de An Application of Data Envelopment Analysis to the Evaluation of Audit Risk.

Michael E. Bradbury, Paul Rouse

• This article demonstrates how data envelopment analysis can be used to weight audit risk factors. Data from a previously reported study applying the analytic hierarchy process is used to facilitate a comparison between these two methods. Data envelopment analysis (DEA) has several advantages, including the ability to accommodate a range of expert opinions on the importance of a specific risk factor, rather than using the median or mean value. DEA can be used to provide high-risk and low-risk assessments and provides benchmark audit units from which other units can be evaluated. [ABSTRACT FROM AUTHOR]