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.