Internal Control Risk Assessment Research In S College

The administrative institution is the cornerstone of serving the public and maintaining the good operation of the society,and it is also an important institution to hold the public power.The characteristics of power lead to it and corruption are always accompanied,so it is necessary to restrict and supervise the right.Internal control is not only an important means to regulate the healthy operation of power,but also a guarantee mechanism to promote the realization of organizational goals.Therefore,in 2012 the state issued the "administrative institutions internal control standards(trial)" required units at all levels to build internal control system;In 2015,the "Guiding Opinions on Comprehensively Promoting the construction of Internal Control in administrative institutions" was issued to further standardize the construction of internal control in administrative institutions.In 2017,the Administrative Institution Internal Control Report Management System(Trial)was introduced to promote the formation of internal control report summary documents that can comprehensively reflect the situation of the unit.At present,although China has fully promoted the implementation of the above internal control standards system,how to combine the national conditions of our country to further improve the framework of internal control construction,improve the effectiveness of the execution of the internal control is still a problem to solve.Internal control risk assessment is an important means to judge the effectiveness of the implementation of internal control,it can effectively find the risk,judge the risk,for the unit according to the risk situation to put forward improvement measures to deal with the risk,to ensure the effective operation of internal control.At this stage,the research on internal control risk assessment is relatively lagging behind,and the research on internal control risk assessment of administrative institutions is relatively less,which is also the important significance of this paper.This paper summarizes the research status of internal control and risk assessment by combing domestic and foreign literature on internal control and risk assessment.It is found that there is still a large space for theoretical research on internal control and risk assessment in China,especially for risk assessment.From this point of view,the relevant concepts and theoretical basis of internal control and risk assessment are explained and combed.Based on S colleges and universities as the research object,by looking for related to internal control system in combination with the actual situation of the school to determine the scope of risk assessment and the main risk points,use on-site interviews,data check,questionnaire survey and so on the many kinds of methods of S university school level and business level the main risk points for risk identification,risk assessment results is obtained,a total of 26,Among them,there are 6 high risks and 9 moderate risks.The results show that the internal control operation of S university has different degrees of risks at both the school level and the business level,and on the whole,it is within a controllable range.Timely control will avoid the expansion of the risk impact.Finally,this paper sorted out the specific risk problems existing in S university according to the medium and high risks in the evaluation results,analyzed the specific causes of the risks and the impact on the university,and put forward targeted management and control suggestions,hoping to promote the construction by the evaluation and provide suggestions for the effective implementation of internal control in S university.