Study On Fuzzy Assessment Of The Internal Control Of DPCA

The thesis is a research on the workability and the accuracy of the assessment ofthe internal control, in which the assessment methods are researched and the fuzzyassessment theories are applied to quantify the assessment of the internal control. Thesignificance of the research on the method of the assessment of the internal control isthe accuracy and the workability to reduce the error of the internal control system sothat the quantification and the direct-view of the result can be gained, which is ofgreat advantage to the management of the enterprises to improve and perfect theinternal control.The thesis consists of four parts. In the first part, the character and thedisadvantages of the assessment methods available are analyzed. The assessment ofthe internal control includes three aspects: the assessment of soundness, theassessment of conformity, and the assessment of integrity. The content of each aspectincludes Understanding, recording, and assessing the internal control. In present, thetypical methods of sound assessment are questionnaire, flow chart, and exposition.Generally assessment factors or multiple assessment projects to make up inenterprise's internal control system. Existing assessment methods, It adopts to be"yes" or "no", "good" or "bad" to assess, the assessment methods result in lack ofaccurace. And assessment of each project is independent, it can't comprehensivereflection evaluate the reality of the project either.In the second part, the theory of fuzzy assessment of the internal control isadvanced. Fuzzy mathematics is applied to assess the system of internal control,which includes the assessing index system and the method of fuzzyassessment. Higher accuracy is gained in the assessment of the internal control as thequality assessment is quantified by the method of fuzzy mathematics.In the third part, the internal control system of DPCA is studied. On the basis ofanalyzed the assessment methods of DPCA, use fuzzy assessment method to assessthe internal control of DPCA. Confirm the factors of the internal control of theCompany, this thesis regards the internal control of selling and receipt as the example at first, divide the factors into 2 layers. Secondly, assign the weight of the factor ineach layers, the thesis use different expert comes from differernt fields to weight thefactors. Then confirm the value of the factor in each layer, Use first grade fuzzyassessment model to assess the internal control of each internal control of sale andreceipt control. Use the same model to assess sale and receipt internal control.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 internalcontrol is to set up a scientific assessing index system, and to specify the weighingpower of the internal control objectively and to assess the internal control objectively.