Internal Control System Evaluation Based On Fuzzy Comprehensive Method

These years,hundreds of financial fraud cases occurred with the rapid development of worldwide economy,which caused serious consequences to macroeconomic markets as well as enterprise itself.After analyzing the reason behind,it is not difficult to notice that invalid internal control is the key problem which includes flawed design and inefficient operation.In order to solve the problem,effective evaluation method of internal control is pretty much necessary.Therefore,practical and valid evaluation method plays an important role in building an effective internal control system.Retail industry has become the indispensable part in the tertiary industry of China,especially chain retailing enterprises.However,we has ignored internal control of chain retailing enterprises for many years.Lack of regulation of internal control evaluation method is the major problem.Thus,it is necessary to regulate the evaluation method in this industry.My paper,Internal Control System Evaluation Based on Fuzzy Comprehensive Method--Taking XH Company as An Example,have a research to evaluate the application of internal control,using the fuzzy comprehensive evaluation method,in order to solve the problem.Chapter one,introduction,the part mainly tells the reserach background,paper's content and research method.The chapter gives the summary on the research of internal control these years,including domestic and foreign research results;The second chapter,introducts the basic theory of internal control evaluation method,tells the development of regulation in China and gives briefs of 'Enterprise internal control evaluation guidelines'.The third chapter,the chapter introducts the internal control situation of chosed company?XH Company,and the management background of XH Firm;The forth chapter is the utmost important part of this paper,it construct the evaluation indicator system,using AHP first to decide the weight of each term,then get the matrix through the questionnaires designed before,finally using fuzzy method to calculate the math result and then summary the score consequense.The fifth chapter,suggestions on XH company's internal control improvements.The sixth chapter,final results and expectations on the research.