Study On The Fuzzy Appraisal And Audit To Commercial Enterprise's Internal Control

In recent years, China's commodity industry as a whole showed unprecedented prosperity and active situation, social investment influx and merchandise sales are growing on a large scale. However, due to fierce market competition, decentralized organization, management difficulties, internal control lags behind enterprise scale development, and bring commodity industry a big risk. Evidently, the establishment of a sound and effective system of internal controls is essential to commercial enterprises, but also imminent. And the internal control assessment as to strengthen internal control is an important element, and this research will be to improve the business enterprise system of internal control.At present, the list method,the flow-chart method and the description method are commonly used among the evaluation and auditing of internal control in commercial enterprises. The limitation of above assessment methods mainly displays in unfeasibility,personnel's subjective estimate.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 and make up for the present assessment methods used by many commercial enterprises.Thus the internal control evaluation methods will help the management of the enterprises improve and perfect the internal control and also help auditors assess internal control more accurately. The content of the paper is divided into five parts: the first part introduces the internal control, the theory evolvement, next addresses the theories of the internal control evaluation from three aspects, and then gives a brief analysis of the problem on internal control evaluation at home and abroad from the theoretical and practical aspects.In the second part, internal control problems existing our commercial enterprises are pointed out and a number of recommendations are brought forward ; then the internal control evaluation for the Wuhan Commercial Mongering Corporation (WCMC)is researched .The third part introduces internal control system fuzzy appraisal theory using fuzzy appraisal theory .Internal control fuzzy assessment is to apply fuzzy mathematics theory to evaluate internal control system , which includes one-step appraisal model and theory ,multiple-step appraisal model and theory.The fourth part researches internal control evaluation for the WCMC using fuzzy mathematics theory. The internal control of the corporation is analyzed and the internal control within purchasing and payment is set up and the fuzzy assessment theory is applied to assess its internal control.Finally, the fifth part summarizes the internal control fuzzy assessment theory and the insufficiencies of the paper. From the evaluation process, we can see that establishing a sound internal control evaluation index ,determining the appropriate weight, evaluation of internal control grasp of the extent of such factors will determe internal quality control fuzzy assessment.