The Qualitative Mathematical Modeling of the Ambiguity within Internal Audit using Fuzzy Logic in the Forestry Entities

Abstract This article aims to develop a theoretical and practical methodology for the exercise of internal audit of compliance in terms of fuzzy logic to determine or verify the degree of conformity of a forestry entity's activity with certain policies, rules, standards regulations, namely specifically in terms of how the preparation and reporting of accounting financial statements within autonomous administration in forestry. The approach of methodology used in this article is rarely used in practice, even though it is relatively complex, it is not very difficult to understand. In this context, fuzzy logic theory provides a research tool considered suitable to be applied to highly subjective aspects such as audit. Therefore, building an internal evaluation system based on fuzzy logic theory by internal auditors within the forestry entities, but not only would prove very helpful that this approach effectively deals with ambiguity and subjectivity encountered throughout the course of internal audits. That is why the implementation of such a system is a challenge for future researchers in the field of internal auditing, of elaboration and reporting manner of accounting financial statements within autonomous administrations in forestry or other entities, but also in terms of other internal audit aspects of the entities.