Farshid GANJI - ۱Ph.D. in physical education, exercise physiology (cardiovascular and respiratory), Islamic Azad University, Amol branch
Farshad GANJI - *۲Business-Accounting and Finance Ph.D. (C) The student in the Institute of Social Sciences, University of İstanbul Arel, Istanbul, Turkey

Many areas of accounting and auditing face a lot of uncertainty due to the existence of undefined and imprecise conditions. Many of these ambiguities are the result of human emotions and linguistic variables that until the emergence of the theory of fuzzy sets, no one knew how to model these ambiguities arising from the human mind and the environment. The purpose of this article is mutual management services and internal audit in sports organization, introducing the applications of fuzzy set theory in different areas of accounting. Internal audit is one of the pillars of today's organizations and the mutual understanding of the functions and needs of internal audit staff and managers at different levels of the organization. Each other helps the organization to achieve its goals. Many managers still look at internal audit in a traditional way and do not have much confidence in its role and importance in the organization, while there have been many changes in the functions and organizational role of internal audit. Internal audit, like other departments of the organization, should work effectively towards the goals of the organization and help create added value in the organization. In this article, an attempt has been made to explain the functions of internal audit and its points of contact with other parts of the organization.

Ambiguities of using fuzzy theory in accounting , auditing and internal audit.