本研究首先蒐集電腦審計風險之相關文獻進行綜合性探討，提出「控制環境」、「風險評估」、「審計控制」、「監督作業」、以及「資訊與溝通」等觀點之重要性，進而在大數據資料環境下，建構最適選擇方案評估之層級架構。電腦審計機制對會計師風險評估影響因素分為15項次準則，其特殊性包含對執行稽核業務和會計資訊處理的電腦審計。本研究屬於探索性研究，期許本研究發現能提供後續研究者的實證性分析(質性或量化)，且本推論對於會計師業界，在開創多元化服務及E化(數位資訊)有實務上的貢獻。

This study attempts to build a comprehensive AHP framework based on the literature of computer audit and mechanism. Herewith, this study categorizes five criteria: (1) control environment, (2) risk assessment, (3) audit control, (4) monitoring activities, and (5) information and communication. Then, we separate 15 sub-criteria from five categories mentioned above. The study result findings and suggestions may be contributive for future researcher’s research whatever qualitative or quantitative methods, as well as provide some implications or suggestions for accountants.