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
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