Research On Using The Improveded Fuzzy Synthetic Evaluation Method In The Internal Control Appraisal

Along with the developing of our country economics and the further separation of the ownership and the management power, the way of auditting has been changed. Evaluation of the internal control has already become an important part in auditting. The audit personnel determines the key point and quantity of the substantive test according to the evaluation. From traditional internal control evaluation method to internal control fuzzy synthetic evaluation method, internal control evaluation method is being improved and enhanced. Through the analysis of existing internal control fuzzy synthetic evaluation method's insufficiency, this thesis improves weight determination method as well as the final synthesis operation, the improvement causes the original internal control fuzzy synthetic evaluation method more accurate and better feasibility in the foundation of internal control appraisal quantification.The thesis content consists of six main parts. The first part introduces the fuzzy mathematics synthetic evaluation method's application situation and the present research situation in the internal control appraisal. The second part mainly introduces internal control assessment methods, including traditional assessment methods, present internal control fuzzy synthetic evaluation method and their superiority and insufficiency. The third part mainly introduces the weight determination, including the introduction and the analysis of the existing index weight determination methods. In view of the insufficiency of the AHP, it propose the improved three scales AHP, which causes the judgment matrix naturally satisfied uniform requirement when the comparison matrix is transformed into judgment matrix, thus can avoid tedious adjustment computation process for the using of Saaty nine scales establishment judgment matrix. According to the insufficiency of the "takes the min or the max" operator, the fourth part propose two improved methods: theunification uses other power average synthesis operators and the different evaluation rank uses different power average synthetic method. The policy-maker may choose corresponding synthesis algorithm according to the requirement. In the fifth part, taking an enterprise internal control as a material, the thesis carried on the contrast analysis about the fuzzy synthetic evaluation method in the internal control appraisal which has been improved. The weight determination of the fuzzy synthetic evaluation adopt the absolute comparison test and AHP improved. The "takes the min or the max" operator, the" Keeps a promise the average" operator and the synthesis operational method improved is used separately in the fuzzy synthetic evaluation.'Then the thesis analyzes the computation result. Finally, this thesis summarizes the characteristic and still existed insufficiency of the fuzzy synthetic evaluation of internal control that has been improved.