Abstract: A dynamic assessment method for online auditing performance based on AHP (analytic hierarchy process)and GM(1，1) was proposed in this paper according to the dynamic assessment requirement of online auditing performance. In this method, the AHP hierarchy fit to the characteristics of online auditing used in China was structured. Then,pairwise comparisons of criteria were made and led to a matrix of comparisons. Then, the comparison matrices were translated into weights, and the performances of online auditing were computed. Based on the performances assessment results computed by AHP, GM<1，1) was used to forecast the future performance. Then, the performances of online auditin can be assessed dynamically according to the present and future performance. Therefore, an effective dynamic as sessment method for online auditing performance was provided in this study.

Key words: Continuous auditing, Online auditing, IT performance assessment, AHP, GM(1，1)