Risk Assessment of Safety Management Audit Based on Fuzzy TOPSIS Method

Abstract

According to the International Labor Organization (2017), the lack of awareness of safety management leads to 3,000 deaths every day, two every minute, and caused economic losses of 4 percent of global GDP. Also, according to the ILO, 600,000 lives would be saved every year if the available safety management system was used. Therefore, it is necessary to strengthen the audit of safety management and evaluate the risks in the process, which will be conducive to the design of effective safety management methods and reduce the frequency of accidents. Technique for Order Preference by Similarity to an Ideal Solution (TOPSIS) is a common method for audit risk assessment, but in practice, evaluation results obtained using this method are ambiguous as the method relies on individual judgment. Thus, we used the interval-valued intuitionistic fuzzy uncertain language to improve the classical TOPSIS. In this paper, the safety management audit risk evaluation model is structured based on the modern audit risk model from International Auditing and Assurance Standards Board (IAASB). The improved TOPSIS is applied to assess the safety management audit risk from a general perspective. A company is used as the research object to verify safety management audit risk and ranking results of this study. Our empirical results are expected to help companies build future safety management strategies, ensure the safety of the production process, and also realize the sustainable development.

Security Check Mutual Recognition between High-Speed Railway and Urban Rail Transit Based on Variable Fuzzy Set Theory

“…Zhang et al established an evaluation index model for the safety production management of an oilfield enterprise by utilizing an analytic hierarchy process (AHP) and fuzzy comprehensive evaluation (FCE) [21]. Tian et al used the interval-valued intuitionistic fuzzy uncertain language to improve the classical TOPSIS [22]. Stoilova used fuzzy linear programming method to solve the connection between intercity trains and examine routing of passenger trains.…”

Audit, Validation, Verification and Assessment for Safety and Security Standards

“…[26] used the fuzzy number approach to establish the suitability of workers in industrial environments. Another paper that used fuzzy theory was [27] to assess the audit risk which considered the auditors and what impact the auditor attributes can have on the overall audit. Two papers that focused specifically on auditing are [28] and [29].…”