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本文结合现有研究成果建立评估指标集,利用自适应神经模糊推理系统(adaptive neuro-fuzzy inference system,ANFIS)建立内部控制有效性评估模型,仿真实验表明了模型的有效性。该方法为内部控制有效性评估提供了一个实现途径,可望为企业内部控制有效性评估和执行提供有利的依据。
In this paper, an evaluation index set is established based on the existing research results, and an internal control effectiveness evaluation model is established by using adaptive neuro-fuzzy inference system (ANFIS). Simulation results show the effectiveness of the model. This method provides a way to evaluate the effectiveness of internal control and is expected to provide a good basis for the evaluation and implementation of the effectiveness of internal control.