Research On Internal Control Evaluation Of S Company Based On Fuzzy Comprehensive Evaluation

Internal control is an essential component of corporate governance and provides better service for administrators in need of continual optimization.Ever since Sarbanes-Oxley issued by USA,scholars founds that internal control evaluation plays a critical role in perfecting internal control as the crucial segment.With the rapid development of Chinese economic construction,construction enterprise's scale of operation is increasingly enlarging and the competition of the industry is more and more furious.Undoubtedly,outstanding internal control could ensure the operation to run excellently.Internal control system could not improve without reasonable internal control evaluation system.It can be seen that the internal control evaluation in the construction enterprise management process is increasingly important.S company is a construction enterprise,based on some survey of S company's internal control situation by practice and interviews,this thesis establishes the internal control evaluation index system and evaluates the internal control.The paper clear up some of theories related to internal control evaluation.Compared with many of different evaluation methods,the study determines rational internal control evaluation method.In the second place,the current situation of evaluation of internal control in S company is analyzed and the result shows that the evaluation system could not meet the need of evaluation.Afterwards,this paper makes use of analytic hierarchy process to calculate the weight of all indicators and build internal control evaluation system according to the industry characteristics,specific situation of S company.At last,the comprehensive evaluation system is used to evaluate the internal control of S company by matrix the fuzzy comprehensive evaluation method.The research results show that the comprehensive internal control effectiveness of the company is good,the internal control basically reaches the standard requirements,but the internal control effectiveness in the internalenvironment and risk assessment is relatively weak.To the end,some suggestions for improving the weak link are put forward.This thesis establishes rational internal control evaluation index system.Meanwhile,it applies fuzzy comprehensive evaluation method to evaluate the internal control.This method could exchange the result from qualitative evaluation result into quantitative evaluation result,on the one hand,it is beneficial for the company to compare the results of the evaluation of the various indicators calculated at the same time,that is horizontal comparison.On the other hand,it is helpful for the vertical comparison of the evaluation results between different years in the company,which has practical significance for the construction of internal control evaluation.