Research On Internal Control Risk Evaluation Of Purchase Sector In Auto Manufacturers Based On Evidence Theory

Because of imperfections and lack of internal control system , most enterprises go bankrupt. It is the failure of internal risk control in the final analysis. Manufactures make a huge contribution to our economic development and take a bigger portion in GDP. While internal control of purchasing process plays an important role in the development of manufactures. Reasearch on evaluation of internal control risk of purchasing process in auto manufactures can help enterprises to make their internal control better.This dissertation explained the theories of internal control risk after reviewing the achievements of predecessors'researching. It summarized the correlative regulations of internal control of purchasing process and obtained the problems of purchasing process in auto manufactures after concluding the relative theories of purchasing process in auto manufactures. After analyzing the present situation of internal control of purchasing process in auto manufactures, it builds the system of internal control risk of purchasing process based on the analysis of five detail parts of its internal control risk and sums up the old risk evaluations of their advantages, disadvantages and applicability. According to their disability of solving and distributing the uncertainty and inadequacy, it introduces the evidence theory to build the system and evaluation of internal control risk index. In the end, it uses a material example to explain the applications above.