Research On The Assessment Methods Of The Internal Control System Of The Enterprises

The thesis is a research on the workability and the accuracy of the assessment of the internal control, in which the assessment methods are researched and the fuzzy assessment theories are applied to quantify the assessment of the internal control. The significance of the research on the method of the assessment of the internal control is the accuracy and the workability to reduce the error of the internal control system so that the quantification and the direct-view of the result can be gained, which is of great advantage to the management of the enterprises to improve and perfect the internal control.The thesis consists of four parts. In the first part, the character and the disadvantages of the assessment methods available are analyzed. The assessment of the internal control includes three aspects: the assessment of soundness, the assessment of conformity, and the assessment of integrity. The content of each aspect includes understanding, recording, and assessing the internal control. In present, the typical methods of sound assessment are questionnaire, flow chart, and exposition, the disadvantages of which are ambiguity of the words in assessment, lack of workability, and lack of accuracy.In the second part, the theory of fuzzy assessment of the internal control is advanced. Fuzzy mathematics is applied to assess the system of internal control, which includes the assessing index system and the method of fuzzy assessment. Higher accuracy is gained in the assessment of the internal control as the quality assessment is quantified by the method of fuzzy mathematics.In the third part, the internal control system of ACRE Coking & Refractory Engineering Consulting Corporation, MCC is studied. The internal control of the corporation is analyzed and the stock control is set up and the fuzzy assessment theory is applied to assess its internal control within its stock.In the fourth part, the conclusion is made on the fuzzy assessment theory.The conclusion is: the key point of the fuzzy assessment theory of the internal control is to set up a scientific assessing index system, and to specify the weighing power of the internal control objectively and to assess the internal control objectively.