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A New Strategic Tool for Internal Audit of the Company Based on Fuzzy Logic

Aleksandar Pešić¹, Duška Pešić² and Andreja Tepavčević³

1. Business and Industrial Management, Union University
   Andre Nikolića 29, 11000 Belgrade, Serbia
   pesic@mpk.edu.rs
2. Information Technology School, ComTrade Technology Centre
   Savski nasip 7, Novi Beograd, Serbia
   duska.pesic@its.edu.rs
3. Faculty of Science, University of Novi Sad
   Trg Dositeja Obradovića 4, 21000 Novi Sad, Serbia
   andreja@dmi.uns.ac.rs

Abstract

Since the internal audit of the company is essential to supply information needed for the effective management and improvement of the competitive position, the purpose of this paper is to introduce an innovative strategic management tool for the assessment of internal organizational factors that overcomes some limitations of traditional appraisal methods, and also enables more comprehensive evaluation of the company’s internal environment. Although the classical Internal Factor Evaluation matrix (IFE matrix) is widely used, it has some constraints, such are lack of considering the ambiguity and vagueness of the internal factors. An original method – FSIF (Fuzzy Synthesis of Internal Factors) represents a systematic approach that incorporates fuzzy logic in order to better describe real situation. Proposed FSIF method well serves the needs of modern Management information system because it provides monitoring of internal development of an organization through time and also comparing different organizations taking into account various factors and weights.

Key words

Internal factors, fuzzy sets, IFE, FSIF

Digital Object Identifier (DOI)

https://doi.org/10.2298/CSIS111201013P

Publication information

Volume 9, Issue 2 (June 2012)
Year of Publication: 2012
ISSN: 2406-1018 (Online)
Publisher: ComSIS Consortium

Full text

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How to cite

Pešić, A., Pešić, D., Tepavčević, A.: A New Strategic Tool for Internal Audit of the Company Based on Fuzzy Logic. Computer Science and Information Systems, Vol. 9, No. 2, 653-666. (2012), https://doi.org/10.2298/CSIS111201013P