Research On The Evaluation Of Internal Control In SC Company Based On Fuzzy Comprehensive Evaluation Method

There are many failure cases due to the invalid internal control evaluation at home and abroad, such as Enron Corporation and WorldCom in America, Barings Bank in English, Yin Guang Sha and Kelon in China. Recently, Enterprises and experts have achieved the same goal about the importance of internal control evaluation. Excellent internal control system can secure the enterprise operate in orderly, efficient and healthy way, strengthen and regulate the internal control, improve the level of enterprise management and the ability of managing risk, and promote enterprise to achieve development strategy. For enterprises, the complete internal control evaluation system is an important principle to standardize the internal behavior of enterprises. It’s very important to choose a scientific internal control evaluation system, which is suitable for the enterprise. In this paper, I have evaluated internal control behavior based on fuzzy comprehensive evaluation to improve the level of internal control construction.Based on normative research and case study research, we have used fuzzy comprehensive evaluation and COSO Framework to establish internal control evaluation system. I have determined the index weight by using the G1 method and calculated the evaluation index by using the fuzzy comprehensive evaluation method with qualitative and quantitative way. There are five chapters in this paper. Chapter one introduces the research background, research status of the internal control evaluation at home or abroad, and research methods, research features and innovations about this paper. Chapter two is about internal control and internal control evaluation concepts, the theoretical basis of the internal control evaluation and basic framework of internal control evaluation. Chapter three illustrates the basic information about SC company and analyze the problems about internal control evaluation. In chapter four, I use fuzzy comprehensive evaluation and COSO Framework to establish internal control evaluation system and evaluate the effectiveness of internal control. By analyzing the internal control evaluation value, I have found that the internal control problems about SC company and proposed specific recommendations for improvement. In chapter five, I have summarized the research. In this paper, I have concluded the indicators of internal control and the final score due to fuzzy evaluation on the SC company. To analyze the advantages and disadvantages of internal control and give suggestions for improvement about SC company through the calculation of five evaluation index.This paper verifies the feasibility of establishing evaluation system based on fuzzy comprehensive evaluation and practical situation about SC company. I hope to explore the internal control evaluation system, which is suitable for the native enterprises, to help the evaluation of internal control in similar enterprise like SC company through this paper.