Evaluation System of Enterprise Internal Control Factors under Information Environment

2014 ◽  
Vol 687-691 ◽  
pp. 4819-4822
Author(s):  
Lin Zhao
Keyword(s):  
Information Technology ◽  
Information System ◽  
Internal Control ◽  
Evaluation System ◽  
Evaluation Model ◽  
Information Environment ◽  
Model Based ◽  
Control Factors ◽  
Control Evaluation

The paper observes how to evaluate the internal control under the environment of information system and constructs evaluation model, based on the analysis on the influence of information technology on internal control, which realizes the quantization of enterprises on internal control evaluation.

An Evaluation Model Based on Rough Sets

2014 ◽  
Vol 602-605 ◽  
pp. 3379-3383
Author(s):  
Yong Sheng Liu ◽  
Zan Zhang
Keyword(s):  
Decision Making ◽  
Information System ◽  
Knowledge Discovery ◽  
Rough Sets ◽  
Choquet Integral ◽  
Evaluation Model ◽  
Fuzzy Measure ◽  
Model Based

In multiattribute decision making, it is critical to indentify the importance degree of attributes before the overall assessment of the alternatives. In this paper, we give a measurement of importance degree of attributes based on knowledge discovery in the decision information system, which satisfies the conditions of fuzzy measure. Further, we construct an evaluation model combined Choquet integral with the importance degree measure. The case study illustrates the validity and the effectiveness of the method.

The Research of Internal Control Evaluation Based on Fuzzy Comprehensive Evaluation Method

2012 ◽  
Vol 246-247 ◽  
pp. 858-861
Author(s):  
Zhi Hong Lin ◽  
Ting Ting Guo
Keyword(s):  
Internal Control ◽  
Evaluation Method ◽  
Comprehensive Evaluation ◽  
Evaluation Model ◽  
Fuzzy Comprehensive Evaluation ◽  
Target System ◽  
Comprehensive Evaluation Method ◽  
Key Points ◽  
Comprehensive Evaluation Model ◽  
Control Evaluation

Internal control evaluation is very useful to strengthen internal control, and to establish a scientifically target system is one of the key points of internal control. This article proceeds with the basic procedures of internal control, puts forward a target system, establishes a fuzzy comprehensive evaluation model based on fuzzy comprehensive evaluation, and people can utilize the model with some practical data of internal control in order to provide help for internal control evaluation.

scholarly journals EVALUASI SISTEM INFORMASI PENJUALAN PADA PT ARORI JAYA

2009 ◽  
Vol 3 (2) ◽  
pp. 79
Author(s):  
Anderes Gui ◽  
Maryanie Maryanie ◽  
Melvin Octorian ◽  
Nurhadi Nurhadi ◽  
William William
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Evaluation System ◽  
Check List ◽  
Remedial Action ◽  
Internal Control System ◽  
Potential Risks ◽  
The Evaluation System

The purpose of this study was to determine the level of internal control at PT Arori Jaya and provided recommendation to the weaknesses found. The method used is the method of interview, check list, observation, and documentation study. The results of the evaluation system sale information found weaknesses of each control, where there are weaknesses that allow the potential risks that may occur as well as the recommendations as necessary remedial action. The conclusion is based on the evaluation results have been obtained on credit sales information system controls at the company, still need improvement. With the internal control system of better information, it is expected the company to ensure protecting data and information from every threat that may arise.Keywords: evaluation, credit sales information system

ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY

2016 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
T - Titania
Keyword(s):  
Information Technology ◽  
Information System ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Accounting Information ◽  
Accounting System ◽  
Audit Process ◽  
Accounting Information System ◽  
Accounting Software ◽  
Audit Trails

The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on AIS audit meets some constraint namely need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails.

The Design and Implementation of New Energy Enterprise Internal Control Evaluation System

2013 ◽  
Vol 433-435 ◽  
pp. 2433-2437
Author(s):  
Yun Na Wu ◽  
Yan Wen Yin ◽  
Li Qiang Jiao
Keyword(s):  
Internal Control ◽  
Value Chain ◽  
Evaluation System ◽  
Low Cost ◽  
Evaluation Index System ◽  
Analytic Hierarchy ◽  
Good Opportunity ◽  
New Energy ◽  
Control Evaluation ◽  
Hierarchy Process

Enterprise internal control evaluation system is an organic entirety, is a systematic project, which is an important component of enterprise internal control. The development of new energy enterprises has some features, for example, the long value chain cycle, the large initial investment costs, the big risks. The urgent affairs of our countrys new energy enterprise is overcoming their own defects on the basis of the internal control system running at low cost, and fully seize the good opportunity. So, a set of perfect internal control evaluation system is crucial now. On the base of enterprise internal control theory, this paper combines with the characteristics of new energy enterprises, formulates new factors and index of energy enterprise internal control evaluation, and uses analytic hierarchy process (ASP) to establish the system of evaluation index system. Finally, implement this system by development tools such as MySQL and MyEclipse.

The Applied Research on the Internal Control Evaluation Model in Railway Vocational College

2012 ◽  
Vol 235 ◽  
pp. 282-287
Author(s):  
Shao Qiong Qi
Keyword(s):  
Internal Control ◽  
Evaluation Method ◽  
Comprehensive Evaluation ◽  
Evaluation Model ◽  
Fuzzy Comprehensive Evaluation ◽  
Management Level ◽  
Vocational College ◽  
Comprehensive Evaluation Method ◽  
Higher Vocational College ◽  
Control Evaluation

Based on the characteristic of higher vocational college，This paper analyzes the present situation of internal control in railway vocational college, takes the empirical analysis of internal control by the internal control evaluation model based on fuzzy comprehensive evaluation method, and proposes the following solutions according to the internal control problems of railway vocational college: (1)improve internal control environment by strengthening the organizational construction, management level, and so on; (2) enhance control activities by improving internal account control and implementing budget management; (3)pay attention to risk management; (4)strengthen internal and external supervision.

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