Internal Control Evaluation of Small and Micro Enterprises' Sales Process Based on Fuzzy Neural Network

Abstract

The identification of internal control defects is an important basis for judging whether an enterprise's internal control is effective, and an important part of internal control evaluation. This study applies fuzzy neural network technology to the identification of defects in internal control sales, discusses the establishment of an internal control defect identification model to realize the identification and diagnosis of internal control defects in the company's sales process, and solves the problem that the current defect identification is overly dependent on the professionalism and judgment of the evaluators and is mainly diagnosed after the fact, leading to lack of identification and early warning during the incident. This article provides a feasible path for the research and development of the automatic identification and tracking of internal control defects in the sales process of enterprises, and also provides an example for the discussion of the combination of artificial intelligence and internal control.