The Defects and Improvements of the Internal Control Audit in Chinese Universities with respect to the Probabilistic Hesitant Fuzzy Environment

Table 1

Meaning of indicators of internal control audit defects.

Index	Meaning	Defect severity values (from low to high)
Y1	The degree of imperfection in internal control audit methods and procedures	1–5
Y2	Internal audit agency does not have independence	1–5
Y3	Internal auditor’s business knowledge cannot adapt to the internal control audit’s defect severity	1–5
Y4	External offices defective in the effectiveness of internal control audit management	1–5
Y5	The problem that internal control audit found was not resolved in a timely manner	1–5