Applying Grey Relational Analysis To Evaluate Internal Control

Basic standards on internal control of enterprises are issued in 2008, it gives guidance to company of our country in establishing internal control. In the great tendency of paying attention to internal control construction, the method of internal control appraisal should be further studied. Nowadays, there are only several methods of internal control appraisal. Many foreign countries have their own used methods because of relatively mature study, while most of our corporations usually use survey, building matrix then draw a comparison, but those methods are overly subjectivity, besides, the quantitative appraisal methods such as analytic hierarchy process is complex and have their own inherent shortcomings. Grey relational analysis in this thesis is formed from some related theories of grey system theory and fuzzy set. This method is simple and subjective.In this thesis, taking the internal control of GX company as an example, Introducing the steps of GX company's internal control assessment, founding out the shortcomings of this process, using grey relational analysis to appraisal a unit of GX company's internal control, comparing the assessment results, we can sum up their merits and drawbacks. at last, expressing enlightenment from those following four facts:the internal control assessment of manufacturing industry; the internal control assessment of group company; the use of grey relational analysis; at the beginning of internal control assessment in our country. Grey relational analysis has the following steps:learning the internal control of enterprise; setting factors sets; setting remarks sets; calculator the first class evaluation vector through the third class index; comprehensive assessment finally. Each method has its applied scope, and improved continuously.This thesis consisted of six parts. The first part is preliminary remarks. In this part, introduce the content of this paper, research method of this paper and the meaning of this thesis, the innovation and shortcoming of this thesis; The second part introduce the current situation of this field in our country and in abroad, the types of appraise methods of internal control, and their excellent and shortcomings; The third part introduce related theories of internal control assessment method, including fuzzy set and gray relational analysis, prepare for the later contents;In the forth part introduce the internal control assessment of GX company in detailed, present the inappropriate of the internal control appraisal and the inadequate of the internal control appraisal; In the fifth part dwell on the theory foundation of grey relational analysis, feasibility analysis and so on, evaluate the internal control using grey relational analysis; In the sixth part is expressing enlightenment from those following four facts:the internal control assessment of manufacturing industry; the internal control assessment of group company; the use of grey relational analysis and so on.This thesis mainly use case study, draw a comparison, with graph and data analysis to introduce the internal control situation and appraisal of GX company, detailed introduce grey relational analysis.The meaning of the thesis is learning the internal control assessment of manufacturing enterprises and company group, the important point of internal control, making the practitioner have one more method, providing a little thoughts on the assessment of internal control,...