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.
| Index | Meaning | Influence level (from low to high) |
| Z1 | Leadership does not support internal control audit | 1–5 | Z2 | Noncooperation degree of internal control audit among various departments | 1–5 | Z3 | Restriction degree due to the imperfections of the internal control audit system and process | 1–5 | Z4 | Incompleteness of knowledge and skills of internal auditors | 1–5 | Z5 | Insufficient funding for internal control audit | 1–5 | Z6 | Poor use of audit results | 1–5 |
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