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

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...

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Main Authors: Víctor Martin Parrales Carvajal, Mishelly Teresa Macías Valverde, Roberto Aguas Pután
Format: Article
Language:English
Published: University of New Mexico 2020-01-01
Series:Neutrosophic Sets and Systems
Subjects:
Online Access:http://fs.unm.edu/NSS/NeutrosophicLinguisticModel.pdf
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spelling doaj-11652d502aab40acaa65e3c7d685b2212020-11-25T03:47:10ZengUniversity of New MexicoNeutrosophic Sets and Systems2331-60552331-608X2020-01-013416917610.5281/zenodo.3843607A neutrosophic linguistic model for internal control evaluation to an Ecuadorian CompanyVíctor Martin Parrales Carvajal 0 Mishelly Teresa Macías Valverde1Roberto Aguas Pután2Professor, Universidad Autónoma de Los Andes, EcuadorProfessor, Universidad Autónoma de Los Andes, EcuadorProfessor, Universidad Autónoma de Los Andes, EcuadorThe 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. http://fs.unm.edu/NSS/NeutrosophicLinguisticModel.pdfinternal controlcomputing with wordslinguistic model2-tuple method
collection DOAJ
language English
format Article
sources DOAJ
author Víctor Martin Parrales Carvajal
Mishelly Teresa Macías Valverde
Roberto Aguas Pután
spellingShingle Víctor Martin Parrales Carvajal
Mishelly Teresa Macías Valverde
Roberto Aguas Pután
A neutrosophic linguistic model for internal control evaluation to an Ecuadorian Company
Neutrosophic Sets and Systems
internal control
computing with words
linguistic model
2-tuple method
author_facet Víctor Martin Parrales Carvajal
Mishelly Teresa Macías Valverde
Roberto Aguas Pután
author_sort Víctor Martin Parrales Carvajal
title A neutrosophic linguistic model for internal control evaluation to an Ecuadorian Company
title_short A neutrosophic linguistic model for internal control evaluation to an Ecuadorian Company
title_full A neutrosophic linguistic model for internal control evaluation to an Ecuadorian Company
title_fullStr A neutrosophic linguistic model for internal control evaluation to an Ecuadorian Company
title_full_unstemmed A neutrosophic linguistic model for internal control evaluation to an Ecuadorian Company
title_sort neutrosophic linguistic model for internal control evaluation to an ecuadorian company
publisher University of New Mexico
series Neutrosophic Sets and Systems
issn 2331-6055
2331-608X
publishDate 2020-01-01
description 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.
topic internal control
computing with words
linguistic model
2-tuple method
url http://fs.unm.edu/NSS/NeutrosophicLinguisticModel.pdf
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