The Research for Evaluating Enterprise Internal Control System on BP Neural Network
Xiuyu He · Yunchou yu guanli · 2005
Both the nature and ration evaluation criteria car be used for evaluating internal control system. The nature appraisal is affected by personnel's subjective judgment, therefore,it lacks the objectivity. But the quantitative one is well received by the audit agency with its scientific, accurate and comparable characteristics. The article sets the index system of enterprise internal control, takes the charateristics that are used to describe the internal control of some interprises as input vector of the neural network and the comprehensive evaluating result as the output. Trained with enough specimens, the network will obtain different output values with different input vectors, thus appraising the state of enterprise control quantitativelg.