The internal control is a significant guarantee for the prevention of financialfraud, improvement of business management, achievement of good development of anenterprise. The effective implementation of internal control as well as its continuousimprovement should be based on the effective internal control evaluation, whilewhether the method is scientific has a direct impact on the effect of internal controlevaluation. As a widely used method at present, the fuzzy evaluation method can welldeal with the issues, such as simultaneous influenced by multi-factors, illegibility,qualitative judgment and so on, and in the internal control in the XCL company atoperational level, the internal control of sales operation has an important impact onthe capital turnover and continuing operations, therefore the paper starts from thesales operation of XCL company, using the fuzzy evaluation method to evaluate theinternal control of the case company and to improve the internal control system ofsales operation and the implementation effect.Based on the draw of existing research at home and abroad and elaboration of therelevant theory, combining with the specific situation and current relevant internalcontrol system of XCL company, the paper is to select the internal control evaluationsystem for XCL company’s sales operation from five aspects in the COSO frameworkof internal environment, risk assessment, control activities, information andcommunication and internal monitoring; then, it carries out a questionnaire survey inXCL company, and makes a fuzzy evaluation on the results; finally, based on thefuzzy evaluation score of various indexes in XCL company’s internal controlevaluation of sales operation, it analyzes the problems existing in the customer creditmanagement, the loans recycling, the internal communication and the sales return,then puts forward corresponding recommendations for improvement.Taking XCL company as the object of study, the paper hopes to start with thispoint to build the internal control system to evaluate the sales operation of enterpriseslisted in small and medium-sized board and to find out and analyze the problemscommonly shared by the similar enterprises in the internal control of sales operation,thereby giving some advice and helping to evaluate and improve the internal controlat operational level in the case company and other similar enterprises.
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