内部控制模糊评审研究

Research on the Fuzzy Assessment of the Internal Control

传统的内部控制评审多采用定性的方法,本 文论述了内部控制评审中模糊数学方法的应用,对定性指 标进行了定量化的处理。讨论了模糊教学综合评价模型的 建立,并对内部控制进行了综合评价。

Many qualitative methods are applied in actualassessment methods of the internal control system of the enterprise. This paper studie that how to use fuzzy assessment to evaluate the internal control system, in which the stationarity is quantified. The course of setting up the model of fuzzy assessment is discussed in this paper. In the end the overall evaluation of the internal control system is given.