Abstract
In order to gain an objective, true and effective assessment to the internal control environment of enterprises with fuzzy comprehensive evaluation, the critical problem we must solve is how to distribute the weight of indicators in the the hierarchy evaluation system and achieve the membership transformation properly between different layers of the indicators. This article, after constructing a multi-index evaluation system, then establishes a model of fuzzy comprehensive evaluation based on information fusion for enterprises’ internal control environment evaluation with the entropy-based data mining method. Through mining the data information of objective classification hidden in the membership of indicators and introducing the concept of distinguishable weight, it gets rid of redundant data which has no value to the classification process of the objective. This better solve the interference problem of the redundant data. An example of the evaluation model for enterprises’ internal control environment is presented, which indicates that the model is convenient and feasible and that the result of assessment is objective and reliable.
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