ABSTRACT:

The Analytic Hierarchy Process (AHP) is used to create judgment models of a sample of Big Eight public accounting firms' EDP Auditors' evaluations of internal control in local area networks. Contrary to previous studies of internal control evaluations, specific EDP control procedures, as identified in a set of preliminary interviews with EDP experts, are employed as the cues in the judgment models. The study demonstrates that AHP is particularly suited for constructing the judgment models because (1) it allows a wide number of cues to be employed, and (2) the hierarchical structuring of the cues into categories allows a reduction in the tasks required of subjects. The results indicate a wide variety among the EDP auditors in their judgments. Despite this wide overall variety, EDP auditors within certain firms were more in agreement than those from other firms.