A neutrosophic linguistic model for internal control evaluation to an Ecuadorian Company

Authors

Víctor Martin Parrales Carvajal, Universidad Regional Autónoma de Los AndesFollow
Mishelly Teresa Macías Valverde, Universidad Regional Autónoma de Los AndesFollow
Roberto Aguas Pután, Universidad Regional Autónoma de Los AndesFollow

Abstract

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

Recommended Citation

Parrales Carvajal, Víctor Martin; Mishelly Teresa Macías Valverde; and Roberto Aguas Pután. "A neutrosophic linguistic model for internal control evaluation to an Ecuadorian Company." Neutrosophic Sets and Systems 34, 1 (2020). https://digitalrepository.unm.edu/nss_journal/vol34/iss1/22