Study On Fuzzy Appraisal And Audit To Form's Internal Control System

The dissertation comes from the important science & technology project of the Communication minister that is "study to internal control system assessment methods of communication audit ". The aim is to make appraisal and audit to internal system more accurate and more practicable by studying methods of internal control appraisal and using internal control system's fuzzy appraisal theory . Being accurate & practicable and subtracting audit basing on system's control risk ,the internal control system's fuzzy appraisal is of very important meaning to audit basing on system. At the same ,the method is more beneficial to form internal control system's improvement.The dissertation includes four parts: the first part analyses the existing methods'defect. Appraisal to internal control system have three contents : assessing the whole of internal control, assessing the enforcement of internal control, synthesis assessment to internal control. Each content includes understanding internal control , recording it and assessing it. The existing methods in the stage of assessing the whole of internal control have internal control questionnaire, flowchart, and narrative. The usual method of assessing the enforcement of internal control is often internal control questionnaire. The synthesis assessment to internal control is a kind of method which is based on the on appraisal the above two stage. The defects of the above methods are vague and are not practicable . They rely on the auditor subjective evaluation ,which leads to no accuracy. Applying fuzzy appraisal theory, the dissertation assesses the 5th corporate's internal control system.the second part introduces internal control system fuzzy appraisal theory; using fuzzy appraisal theory. Internal control fuzzy assessing is to apply fuzzy mathematics theory to evaluate internal control system, which includes one_time appraisal model and theory ,multiple_time appraisal model and theory .because fuzzy mathematics make fuzzy questions in nature accurate, internal control fuzzy assessing make internal control appraisal more accurate.the third is to evaluate internal control system of the 5th corporate of the second navigational engineering bureau of China harbor engineering (group)co(the 5th corporate) . The dissertation analyses its internal control system, and establishes evaluating internal control system factor set.At last the theory is summarized. Applying to internal control fuzzy assessing theory, the dissertation studies the 5th corporate's internal control system . the conclusion is that the key to internal control fuzzy assessing is that the identifying internal control index is of science, and identifying weigh should be objective...