Risk Assessment of Safety Management Audit Based on Fuzzy TOPSIS Method

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.