جستجوی مقالات مرتبط با کلیدواژه « multi-attribute decision-making » در نشریات گروه « صنایع »

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.

Laparoscopy or minimally-invasive surgery is a surgical technique in which the surgical operations are performed via a few small incisions. This kind of surgery has fewer complications over open surgery. Finding methods for shortening the time of laparoscopic surgeries can improve operating room efficiency. An approach to shortening the time of laparoscopic surgeries is identifying the interruptions in these surgeries and preventing from their occurrence or reducing the potential of occurrence of the identified interrupt causes. In this paper, the interrupt causes of laparoscopic surgeries are prioritized based on the identified causal relations between interrupt causes. Research population is the laparoscopic surgeries performed in Hasheminezhad kidney center in May-June 2013. For this purpose, 25 laparoscopic surgeries are observed in this hospital in this time interval. Causal relations among interrupt causes are identified from the gathered data. The main causes are identified and ranked based on Fuzzy TOPSIS method. For prioritizing the interrupt causes, frequency of occurrence, average length, severity degree, the potential of reducing interrupt occurrence and the potential of preventing interrupt occurrence are considered.Experimental results show that the most important interrupt causes in laparoscopic surgeries are staff shortage or multi-tasking staff, foggy lens, unavailable surgical instruments, dirty lens and finally low-experienced staff. Moreover, sensitivity analysis on criteria weighting show that the mentioned interrupt causes are the five most-important interrupt causes in more than 80% of the evaluated scenarios.Preventing the occurrence of the most-important interrupt causes can improve the surgical time. If it is not possible, reducing the average length of interrupts caused by the identified main causes can be considered for improvement of the operating room efficiency.