Research On Internal Control Evaluation Of XS Company Based On Fuzzy Comprehensive Evaluation Method

Since the five ministries and commissions issued the basic norms of enterprise internal control in 2008,the Ministry of finance,the state owned assets supervision and Administration Commission of the State Council and the place of listing have successively issued regulations related to internal control,and internal control has been applied in more and more enterprises.The necessity of carrying out internal control work and establishing and perfecting internal control management system has been continuously improved.In the aspect of internal control evaluation,there is no unified and standard evaluation method.Although the theoretical research has rich results,there is still a lack of internal control evaluation research combined with practice,which makes enterprises lack operational evaluation methods in internal control evaluation.Therefore,the research on internal control evaluation has certain practical significance.This paper introduces the current situation of XS Company’s internal control.Guided by the problems existing in the company’s internal control evaluation and combined with risk evaluation,this paper analyzes and optimizes the company’s internal control evaluation system.Firstly,based on the business process,combined with the risk level of each business process,determine the internal control evaluation index;Secondly,set the weight of each evaluation index by using analytic hierarchy process,analyze the applicability of various group decision-making methods according to the actual situation of the enterprise,and finally determine the group decision-making method using Delphi method as the analytic hierarchy process questionnaire;Then,the fuzzy comprehensive evaluation method is used to evaluate the effectiveness of the company’s internal control.Combined with the overall situation of the listed company,the comments and evaluation criteria of the evaluation set are set.Through the substantive test procedure of the company’s internal control,the exceptions are determined.Based on the test situation,the fuzzy comprehensive evaluation is carried out,and the evaluation result of XS Company’s internal control effectiveness score of 76.68 is obtained.Finally,it analyzes the evaluation results by elements,and puts forward the reference and Enlightenment of the case according to the example of XS Company’s internal control,which provides the basic evaluation method and operation guidance for XS Company’s internal control evaluation,and also provides a reference for other enterprises.This paper combines theoretical research with practice,studies and forms a set of internal control evaluation methods.On the one hand,it verifies the operability of theoretical research,on the other hand,it provides a reliable theoretical basis for the internal control evaluation of enterprises,and provides a useful reference for other enterprises that manage with reference to the basic norms of enterprise internal control.