Wei Sun, Liqi Xiao

(Wuhan University of Business, School of Information Engineering)

Abstract：

In terms of the overall situation and importance of internal control implementation, there are still many shortcomings in the construction of internal control in public institutions. Based on the implementation of internal control system in a survey institution in Beijing, a combination of questionnaire survey and interview was conducted to identify the deficiencies in internal control during the operation of the institution. Solutions were proposed from the aspects of strengthening supervision, in order to provide effective suggestions for how to better carry out internal control work from the perspective of financial risk prevention.

Key Words：

internal control; risk prevention supervise