A neutrosophic linguistic model for internal control evaluation to an Ecuadorian Company

被引:0
作者
Carvajal V.M.P. [1 ]
Valverde M.T.M. [1 ]
Pután R.A. [1 ]
机构
[1] Universidad Autónoma de Los Andes, Ecuador
关键词
2-tuple method; computing with words; internal control; linguistic model;
D O I
10.5281/zenodo.3843607
中图分类号
学科分类号
摘要
The internal control of a company is essential to evaluate the performance of the institution during a certain period of time, which allows taking the necessary measures to correct in advance the mistakes that are being made or to enhance the positive practices within the company. In this paper we propose to evaluate the Commercial Company Manolo's located in the city of Babahoyo, Ecuador, regarding the aspects measured in the internal control. For this, we use the neutrosophic 2-tuples method. This method is a part of the Computing with Word (CWW) that is distinguished by performing calculations on words rather than numbers and is an easier and more natural way to evaluate by experts. The inclusion of neutrosophy allows for greater accuracy of the results, since the calculations incorporate indeterminacy. Three experts evaluated the internal control for this investigation. © 2020. All Rights Reserved.
引用
收藏
页码:169 / 176
页数:7
相关论文
共 50 条
  • [21] A Linguistic Screening Evaluation Model in New Product Development
    Huynh, Van-Nam
    Nakamori, Yoshiteru
    IEEE TRANSACTIONS ON ENGINEERING MANAGEMENT, 2011, 58 (01) : 165 - 175
  • [22] Thoughts on Internal Control and Performance Evaluation of Enterprises
    Sun, Changfeng
    2016 3RD INTERNATIONAL CONFERENCE ON MANAGEMENT INNOVATION AND BUSINESS INNOVATION (ICMIBI 2016), PT 2, 2016, 58 : 295 - 299
  • [23] The effect of format and experience on internal control evaluation
    Bierstaker, James Lloyd
    Thibodeau, Jay C.
    MANAGERIAL AUDITING JOURNAL, 2006, 21 (09) : 877 - +
  • [24] The Adoption of Blockchain Technology on Company's Internal Control System in Sales and Purchasing Cycle
    Lin, Yu-Cheng
    Padliansyah, Roni
    Wu, Pei-Pei
    JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING, 2025, 22 (01) : 65 - 83
  • [25] Analysis of internal control in the warehouse's sector of a transportation company in the light of the COSO methodology
    Custodio, Jaqueline de Jesus
    Fukuro, Tatyane Yukari
    Pavao, Juliane Andressa
    Delconte Ferreira, Jorge Leandro
    REUNIR-REVISTA DE ADMINISTRACAO CONTABILIDADE E SUSTENTABILIDADE, 2019, 9 (02): : 1 - 10
  • [26] Evaluation of the Internal control system at central budgetary institutions
    Dorman, Zoltan Istvan
    Gorgenyi, Gabor
    Horvath, Margit
    PUBLIC FINANCE QUARTERLY-HUNGARY, 2013, 58 (02): : 199 - 218
  • [27] THE EVALUATION OF INTERNAL CONTROL AND THE DETERMINATION OF THE PRIORITY OF BUSINESS RISKS
    Aldaz Bombon, Oscar Rodrigo
    Pozo Hernandez, Fanny Maricela
    Cabezas Arellano, Mario Javier
    Almeida Blacio, Jorge Hernan
    REVISTA UNIVERSIDAD Y SOCIEDAD, 2021, 13 : 166 - 171
  • [28] Research on Implementing Internal Control Standards in Chongqing R Mechanical Equipment Leasing Company Ltd
    Mou, Yanmei
    2013 FOURTH INTERNATIONAL CONFERENCE ON EDUCATION AND SPORTS EDUCATION (ESE 2013), PT II, 2013, 12 : 167 - 172
  • [29] The Connotation of the Multidimensional Evaluation of Internal Control of Commercial Banks and Its Application in Internal Audit
    Bin, Liu
    Yan, Chen
    PROCEEDINGS OF THE 7TH (2015) INTERNATIONAL CONFERENCE ON FINANCIAL RISK AND CORPORATE FINANCE MANAGEMENT, 2015, : 395 - 400
  • [30] The Construction of System Mode on Internal Control Evaluation for Chinese Enterprises
    Zhou Honggen
    CONTEMPORARY INNOVATION AND DEVELOPMENT IN MANAGEMENT SCIENCE, 2012, : 207 - 212