| 于晓辉,石一丁.基于模糊综合评价法与AHP的企业内部控制评价研究[J].情报工程,2015,1(2):083-090 |
| 基于模糊综合评价法与AHP的企业内部控制评价研究 |
| Maturity Evaluation Model in the Risk Management Basedon Fuzzy Integrated Evaluation and AHP |
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| DOI：10.3772/j.issn.2095-915X.2015.02.010 |
| 中文关键词: 内部控制，模糊综合评价，层次分析法 |
| 英文关键词: Internal control fuzzy integrated evaluation, AHP |
| 基金项目: |
| 作者 | 单位 | | 于晓辉 | 中国船级社质量认证公司 | | 石一丁 | 劳氏咨询 |
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| 中文摘要: |
| 基于模糊综合评价法与AHP法，构建了企业内部控制的绩效评价模型，此模型适用于企业内部控制与风险管理工作的自评估与改进工作。根据CMMI的模型原理，将企业风险工作划分为5个成熟度等级，并采用AHP法设定了绩效评价指标的权重，同时利用模糊综合评价法有效地解决了内部控制评价中定性指标偏多的问题。最后，将内部控制的评价模型应用到企业风险的自评估工作中。 |
| 英文摘要: |
| Based on fuzzy integrated evaluation and AHP, the maturity evaluation model in the internal control is proposed, which could evaluate and improve the establishment and operation of internal control. This model divides the enterprise risk management into 5 maturity levels based on CMMI. Also, the weights of evaluating indicators are set based on AHP, and the model solves the most of indicators are qualitative in risk management evaluation process. At last, the proposed model is applied to the self-assessment of internal control. |
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