<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The alarming problems related to illegal construction in individual enterprises have begun to raise questions about the effectiveness of internal control in these enterprises. In order to better achieve the internal control objectives, a set of scientific and complete rating index systems and evaluation models were constructed. This paper first proposes a fuzzy comprehensive evaluation method for enterprise internal control compliance risks, establishes a factor set, the weight allocation judged by the analytic hierarchy process, and builds the internal control evaluation model framework through the hierarchical decomposition method. Secondly, the core indicators in compliance internal control are determined by the form-filling method, the core indicators are filled into the framework determined by the hierarchical decomposition method, and finally, the weights of each indicator in each level are determined through weighting calculation, and the model is built. Through the specific application of an enterprise, it is found that the effectiveness of internal control has developed from “qualified” to “excellent” in the past five years, and the POOR value has shown a downward trend year by year, from a high of 0.2821 to 0.0717. The only thing that has not developed to excellent is that in 2022, the enterprise did not carry out construction under the provisions of the planning permit and was fined 675,900 yuan, and the grade was downgraded to “good”, but the overall degree of realization of the company’s internal control risk rating is improving year by year.</p>
</abstract>

The alarming problems related to illegal construction in individual enterprises have begun to raise questions about the effectiveness of internal control in these enterprises. In order to better achieve the internal control objectives, a set of scientific and complete rating index systems and evaluation models were constructed. This paper first proposes a fuzzy comprehensive evaluation method for enterprise internal control compliance risks, establishes a factor set, the weight allocation judged by the analytic hierarchy process, and builds the internal control evaluation model framework through the hierarchical decomposition method. Secondly, the core indicators in compliance internal control are determined by the form-filling method, the core indicators are filled into the framework determined by the hierarchical decomposition method, and finally, the weights of each indicator in each level are determined through weighting calculation, and the model is built. Through the specific application of an enterprise, it is found that the effectiveness of internal control has developed from “qualified” to “excellent” in the past five years, and the POOR value has shown a downward trend year by year, from a high of 0.2821 to 0.0717. The only thing that has not developed to excellent is that in 2022, the enterprise did not carry out construction under the provisions of the planning permit and was fined 675,900 yuan, and the grade was downgraded to “good”, but the overall degree of realization of the company’s internal control risk rating is improving year by year.

Analysis of Intelligent Risk Rating of Corporate Internal Control Compliance under Information Convergence Technology

Applied Mathematics and Nonlinear Sciences

This work is licensed under the Creative Commons Attribution 4.0 International License.

The alarming problems related to illegal construction in individual enterprises have begun to raise questions about the effectiveness of internal control in...

Analysis of Intelligent Risk Rating of Corporate Internal Control Compliance under Information Convergence Technology

Online veröffentlicht: 05. Aug. 2024

Seitenbereich: -

Eingereicht: 30. März 2024

Akzeptiert: 19. Juni 2024

DOI: https://doi.org/10.2478/amns-2024-2032

Schlüsselwörter
Information Fusion, Internal Control, Fuzzy Comprehensive Evaluation Method, Risk Rating

© 2024 Chunguang Li., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Analysis of Intelligent Risk Rating of Corporate Internal Control Compliance under Information Convergence Technology

Online veröffentlicht: 05. Aug. 2024

Seitenbereich: -

Eingereicht: 30. März 2024

Akzeptiert: 19. Juni 2024

DOI: https://doi.org/10.2478/amns-2024-2032

SchlüsselwörterInformation Fusion, Internal Control, Fuzzy Comprehensive Evaluation Method, Risk Rating

© 2024 Chunguang Li., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Schlüsselwörter
Information Fusion, Internal Control, Fuzzy Comprehensive Evaluation Method, Risk Rating