Research On The Evaluation Of X Company's Internal Control Based On AHP

In recent years,due to the failure of internal control,the financial fraud cases of some well-known large companies have frequently exploded,which makes internal control issues highly valued by the theoretical and practical circles on a global scale.Under the trend of globalization of economic development,China's economy is highly connected with the world economy,and Chinese enterprises have begun to go global.The "Belt and Road" cooperation initiative has encouraged Chinese enterprises to go global.In the process of going out of the “Belt and Road”,Chinese enterprises will face competition from foreign companies and even multinational companies,and the pressure for survival of enterprises is increasing.If Chinese enterprises want to survive the wave of China's expansion and deepening of opening up,they must improve their competitiveness.The establishment of a sound corporate internal control system is the key to improving corporate competitiveness.To evaluate internal control,one is to meet the requirements of enterprises to improve their current internal control status,increase economic benefits,and enhance enterprise competitiveness,and the other is to comply with policy requirements.From this we can see that internal control evaluation is a research topic that Chinese enterprises must pay attention to.This article starts with the evaluation of internal control in Company X.First,it sorts out the related theories of internal control and internal control evaluation,fully understands the current status of internal control of Company X,and then starts from the basic theory,based on the specific situation of Company X Combined with the "Basic Standards of Enterprise Internal Control" and its supporting guidelines,an evaluation index system for the internal control of Company X was constructed.At the same time,the weight of each evaluation index was calculated using the analytic hierarchy process.The fuzzy comprehensive evaluation method was used to analyze and evaluate Company X again.In the internal control of X,the problems and deficiencies in the internal control of Company X were discovered,and finally a feasible solution was provided for Company X.