Internal Control - a qualitative approach from the fuzzy logic perspective in a forest entity

摘要

In times of globalization and ambiguities which characterizes the current economic environment, it can be said that the perennial activity of an entity is largely conditioned by the efficiency of the internal control process and by the manner in which the objectives and the endeavours for achieving them are expressed in the most objective and pertinent way. However, there are situations in which the information underlying the exertion of quality control is ambiguous, which implies a subjective evaluation from those responsible, because of the different contexts that the objectives refer to, because of the subjectiveness triggered by the human being's reasoning and abstract thinking, which which manifests itself mostly through linguistic values. In literature, and especially in the one referring to the approach to managerial decision making under uncertainty it has been argued that a qualitative mathematical tool should be used, for modeling the subjectivenss and the ambiguity that marks different circumstances in economics, namely fuzzy logic. In this respect, it is of interest the approach of exerting the internal quality control from a qualitative perspective, which is materialized through fuzzy logic and the associated fuzzy sets in order to enhance credibility and reliability of information which is delivered to the decisional process. On this basis, through this research the authors highlight the application of a research methodology based on practical aspects of an activity of financial control management that had already been carried out inside a forest entity. The goal is to compare (validate, confirm, verify) the results found and presented by the accounting reviser in the reporting documents (the presentation note of the minutes and the minutes made out at the end of the activity) to the results gathered after applying the proposed fuzzy methodology and, implicitly demonstrate the reliability of this qualitative mathematical tool.