A neutrosophic linguistic model for internal control evaluationto an Ecuadorian Company

Abstract. The internal control of a company is essential to evaluate the performanceof the institution during a certainperiod of time, which allows taking the necessary measures to correct in advancethe mistakesthat are being made or to enhance the positive practices within the company. In this paperwe propose to evaluate the Commercial Company Manolo's located in the city of Babahoyo, Ecuador, regarding the aspects measured in the internal control. For this,we usethe neutrosophic 2-tuples method. This method is a partof the Computing with Word (CWW) that is distinguished by performing calculations on words rather than numbers and is an easier and more natural way to evaluate by experts. The inclusion of neutrosophy allows for greater accuracy of the results, since the calculations incorporate indeterminacy. Three experts evaluated the internal control for thisinvestigation.