The modeling of internal control risk in the scope of internal audit with fuzzy logic and an application

Today, as a result of changes and developments in every field, business activities and structures become increasingly complex. It is very important to manage business activities effectively and efficiently so that businesses can adapt to changing conditions and sustain their lives in the process of globalization. An effective internal control system aims to ensure the reliability of financial reporting, prevent errors, fraud and corruption, and increase the efficiency of business activities. A fuzzy logic controller is a set of fuzzy logic controllers. Aristotle emerged as a product of very valuable logic work against the two precious logic suggestions. Firstly, it is seen that the fuzzy logic approach, which was first used in the article of Zadeh in 1965 and used in the steam machine monitoring system as a pioneer in practice, now finds a very wide field application area. The aim of this study is to develop a model that can predict the risk of internal control in enterprises with numerical solution by fuzzy logic approach. In the simulation, the procedures to be applied were calculated using a special technique to have acceptable input values in fuzzy logic and the resulting rule base was blurred, the internal control risk of the enterprises as output was rinsed and the result was intended to be guessed. For this purpose, 421 procedures proposed by Burcu Adiloglu have been applied to an operation. The answers are blurred according to 246 rule base. As a result of the analyzes and evaluations made, it is observed that the percentage of low internal control risk we have obtained with the fuzzy logic model overlaps with the information of the operator.