EVALUACIÓN DE LA EMPRESA SOBRE EL CONTROL INTERNO APLICANDO AHP NEUTROSÓFICO.

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]