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
  • [31] Evaluation of Enterprise Internal Control Under the Condition of Information Technology
    Zhao Lin
    Cui Jin
    PROCEEDINGS OF 2014 INTERNATIONAL SYMPOSIUM - DEVELOPMENT OF MODERN SERVICE INDUSTRY, 2014, : 194 - 199
  • [32] The Construction of System Mode on Internal Control Evaluation for Chinese Enterprises
    Zhou Honggen
    CONTEMPORARY INNOVATION AND DEVELOPMENT IN MANAGEMENT SCIENCE, 2012, : 207 - 212
  • [33] Empirical Research on the Auditing Opinions and the Effectiveness of the Internal Control - Based on the Listed Company Data of GEM in China
    Lin, Dongchuan
    Wang, Yilin
    Mei, Na
    2014 2ND INTERNATIONAL CONFERENCE IN HUMANITIES, SOCIAL SCIENCES AND GLOBAL BUSINESS MANAGEMENT (ISSGBM 2014), VOL 32, 2014, 32 : 26 - 31
  • [34] INTERNAL CONTROL STRATEGY FOR THE AREA OF INVENTORIES IN THE COMPANY FERRICORTEZ MARKETING HARDWARE PRODUCTS IN THE CANTON OF SANTO DOMINGO
    Manosalvas Gomez, Luis Rodolfo
    Baque Villanueva, Lisenia Karina
    Penafiel Nivela, Gonzalo Arturo
    REVISTA UNIVERSIDAD Y SOCIEDAD, 2020, 12 (04): : 288 - 293
  • [35] Internal control and risk management: from compliance to strategy The risk mapping case in a French insurance company
    Chauvey, Jean-Noel
    Naro, Gerald
    COMPTABILITE CONTROLE AUDIT, 2023, 29 (03): : 85 - 129
  • [36] Evaluation of an internal positive control for Cryptosporidium and Giardia testing in water samples
    Warnecke, M
    Weir, C
    Vesey, G
    LETTERS IN APPLIED MICROBIOLOGY, 2003, 37 (03) : 244 - 248
  • [37] Auditor Evaluation of Manager's Competence After a Failure in Internal Control
    Maksymov, Eldar M.
    AUDITING-A JOURNAL OF PRACTICE & THEORY, 2021, 40 (03): : 105 - 125
  • [38] Research on the Evaluation Index System of Internal Control Based on Enterprise Ethics
    Xi Xiahui
    PROCEEDINGS OF THE 12TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, 2015, : 210 - 214
  • [39] Utility of an internal control for evaluation of a Mycoplasma meleagridis PCR test.
    Moalic, PY
    Gesbert, F
    Kempf, I
    VETERINARY MICROBIOLOGY, 1998, 61 (1-2) : 41 - 49
  • [40] Risk analysis and internal control evaluation: A combined view of asset safeguarding
    Cho, S
    Ciechanowicz, Z
    6TH WORLD MULTICONFERENCE ON SYSTEMICS, CYBERNETICS AND INFORMATICS, VOL VIII, PROCEEDINGS: CONCEPTS AND APPLICATIONS OF SYSTEMICS, CYBERNETICS AND INFORMATICS II, 2002, : 46 - 51