Optimal internal control modeling of TOPSIS approach and NCA algorithm

AbstractInternal controls are a process that is performed in order to ensure reasonable achievement of organizational goals. Proper design and deployment of internal control systems in economic units is one of the most important factors in achieving the effectiveness and efficiency of operations, promoting accountability and financial transparency, compliance with laws and regulations and helping to prevent fraud and financial abuse. Internal control is desirable and provides a desirable model of internal control. Using these criteria of the management system and among 167 listed companies, the correlation between the criteria of the management system and the desirability of internal control was analyzed using the neighborhood analysis algorithm. The audit committee was desirable to explain the internal control. The results of the research indicate the closeness of the opinion of experts and also the statistical analysis of the artificial intelligence algorithm with historical data. These results show that considering the role of corporate leadership in the optimal use of resources, accountability, compliance with stakeholder rights and financial transparency, increasing trust in internal control is considered