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The internal control is a kind of audit, which contributes to improve enterprise situation on their more fundamental aspects. This paper aims to determine if EPMAPA-T, the municipal public enterprise of potable water and sewer system, in Tulcán, Ecuador, has overcame the deficiencies indicated in an internal control carried out during a previous period. For this end, the so-called Neutrosophic AHP technique was used. This is a variation of the crisp AHP designed by Saaty, so that when the neutrosophic sets are incorporated, then, it is taking into account the uncertainty proper of decision making, as well as the computing with linguistic terms and the inclusion of an indeterminate element. This technique shall be applied to choose between two alternatives, either the enterprise improved its performance or not, specifically in the financial area. This is not a simple task; it needs for a mathematical tool of this kind for the many aspects that must be assessed. [ABSTRACT FROM AUTHOR]

The internal control is a kind of audit, which contributes to improve enterprise situation on their more fundamental aspects. This paper aims to determine if EPMAPA-T, the municipal public enterprise of potable water and sewer system, in Tulcán, Ecuador, has overcame the deficiencies indicated in an internal control carried out during a previous period. For this end, the so-called Neutrosophic AHP technique was used. This is a variation of the crisp AHP designed by Saaty, so that when the neutrosophic sets are incorporated, then, it is taking into account the uncertainty proper of decision making, as well as the computing with linguistic terms and the inclusion of an indeterminate element. This technique shall be applied to choose between two alternatives, either the enterprise improved its performance or not, specifically in the financial area. This is not a simple task; it needs for a mathematical tool of this kind for the many aspects that must be assessed. [ABSTRACT FROM AUTHOR]

New computing and communications technologies have allowed information to become a key factor of success for organizations. This work is intended at carrying out an analysis of the evolution and the concept framework of information systems. Matching points from different authors regarding definitions and the main deficiencies to be solved are defined. A bibliographic analysis was performed in order to draft the concept framework. It was concluded that the information system is a dynamic and open one turning the data into information to be relayed inside and outside the organization in order to support command and decision making processes. [ABSTRACT FROM AUTHOR]