Study On The Internal Control Of Public Institutions

Our civil services, including education, culture, and health care, are mainly provided by publicinstitutions of all levels, and their management has enormous influence on social governance,public’s satisfaction with the government, and social stability and harmony. As the core ofinternal management of public institutions, internal control influences greatly their overallmanagement efficiency.Starting with general outlining of research documents home and abroad through informationretrieval method, this article briefs on the current conditions of researches on internal control,and introduces the basic research related to internal control of public institutions. Second, fieldinvestigation method is used to gather documents and data, in order to get to know the latestdevelopments of the public institution H. Finally, through case-studying method, taking thepublic institution H as an example, and basing itself on five frame factors of COSO internalcontrol, this article analyzes the status quo and existing problems of the public institutions H, andgives suggestions on how to improve its internal control in terms of environment control, riskassessment, activity control, information and communication, as well as surveillance. With thosesuggestions, this article will hopefully promote the smooth construction of its internal controland advance the internal control management. Meanwhile, this case study is expected to bepractically instructive for the internal control of other similar public institutions.