Research Article

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

Table 5

Meaning of indicators of internal control auditing factors.

IndexMeaningInfluence level (from low to high)

Z1Leadership does not support internal control audit1–5
Z2Noncooperation degree of internal control audit among various departments1–5
Z3Restriction degree due to the imperfections of the internal control audit system and process1–5
Z4Incompleteness of knowledge and skills of internal auditors1–5
Z5Insufficient funding for internal control audit1–5
Z6Poor use of audit results1–5