The Study Of The Internal Control Evaluation In ZB Company Based On Fuzzy Comprehensive Evaluation Method

In recent years,a large number of well-known corporate financial fraud cases have led people to pay more and more attention to the internal control of enterprises.The famous US WorldCom financial scandal,Japan's Toshiba financial fraud,China's purple Xin pharmaceutical industry fraud,these companies through illegal means to seek short-term profits and not been found in time,it shows that the enterprise's internal control system there is a considerable flaw.For the management of the company,the evaluation of internal control can effectively protect the normal operation of enterprise internal control.Therefore,enterprises in order to achieve long-term development goals,we must attach great importance to the evaluation of internal control.Through the assessment of enterprise internal control level,found significant control deficiencies and develop improvement measures,and thus constantly improve the internal control.In2002,the Sarbanes-Oxley Act was formally adopted by the US Congress,which comprehensively expounded the internal control and emphasized the important role of internal control evaluation.Since 2008,China's "Basic Standard for Enterprise Internal Control" Enterprise internal control evaluation guidelines "have been introduced,they further strengthen and standardize the enterprise's internal control construction,internal control for the enterprise pointed out the direction.The internal control evaluation is to evaluate the design and operation effectiveness of the internal control of the enterprise,and it is the responsibility of the board of directors or similar institutions and finally issued the evaluation report.Generally according to the evaluation of the main differences can be divided into internal control self-evaluation and internal control audit.This paper is from the internal evaluation of the enterprise,the management of internal control evaluation in the process of a better understanding of corporate internal control deficiencies,for business management is of great significance.Combined with domestic and foreign related research,enterprise internal control evaluation should focus on five elements from the internal control to start.The current widely used quantitative evaluation method is a fuzzy comprehensive evaluation method,which can deal with fuzzy,multi-level problem.On the one hand,the qualitative index is quantitatively processed to solve the problem that the qualitative evaluation can not be quantified.On the other hand,the influence of the subjective judgment on the evaluation result is reduced as much as possible by the method of determining the comment set,and the shortcomings of these two aspects are avoided asmuch as possible The On the basis of the theoretical analysis of the internal control evaluation,the author tries to evaluate the internal control of ZB by using the fuzzy comprehensive evaluation method together with the audit department and the finance department personnel during the internship of the case company.This paper is divided into six parts.The first part introduces the research background and significance,and then combs the relevant documents of internal control and internal control evaluation index system and method,and expounds the research ideas,methods and basic frame of this paper.The second part discusses the meaning of the internal control evaluation,the evaluation subject and the theoretical basis of the evaluation.At the same time,the author compares and compares the various internal control evaluation methods,and introduces the fuzzy comprehensive evaluation method.The third part is the analysis of the current situation of ZB internal control and its evaluation,and summarizes the internal control status of ZB Company from the organizational level and the business level respectively.After analyzing the status quo of ZB internal control self-evaluation,we can find out the shortcomings of the current internal control evaluation method,mainly lack of quantitative evaluation,and the formalization of evaluation process leads to the lack of evaluation report.The fourth part is the fuzzy comprehensive evaluation of ZB internal control,the basic situation of ZB company and the implementation of internal control system,and selects the internal control evaluation index system which is suitable for ZB company from the five elements of enterprise internal control.Through the expert group to build membership matrix,fuzzy comprehensive evaluation,ZB company internal control fuzzy evaluation of the total score,we can see that the company's overall internal control is at a moderate level.Through the specific indicators of the score,you can know ZB internal control in the control activities and internal supervision of the existence of a large flaw,so management needs to take targeted improvement measures.The fifth part is for ZB company to use the fuzzy comprehensive evaluation method to evaluate the application process to give some suggestions for the ZB company to carry out similar evaluation in the future to help.Mainly for the fuzzy evaluation method used in the process,the selection of indicators can be more scientific,for the need for expert advice to avoid the subjectivity of the experts,in determining the index membership score can be considered in a variety of ways to combine.In addition,at the company level evaluation process,ZB company should strengthen the supervision of the evaluation,while improving the degree of participation of employees,but also can use informationtechnology to improve the efficiency of evaluation.The sixth part is the conclusion and enlightenment of this paper.Through the fuzzy comprehensive evaluation of the internal control of ZB company,we construct the internal control evaluation index system,get the quantitative evaluation value,understand the weak control of the company's internal control,and put forward the more perfect Fuzzy Comprehensive Evaluation Method in the Application of the Company.In addition,ZB company through the overall level of internal control fuzzy comprehensive evaluation,the same can be applied to ZB other specific business segments.For China's other listed companies to carry out internal control evaluation also has some reference.The research value of this paper is as follows: Firstly,the evaluation index system of ZB internal control system is constructed through literature reading and expert discussion,which enriches the theory of internal control evaluation.The second is to develop and improve the internal control process and methods,with a strong relevance and operability,the evaluation of other specific business aspects of the internal control provides a reference,but also for other similar enterprises to provide some reference.