Research On The Internal Control Of A University Archives Based On COSO Framework

University archives are valuable original records which are formed directly in the process of teaching, research and management work of university. Over the past decade, China higher education has entered a period of vigorous development, the scale of university archives is expanding rapidly. But as a matter of fact, internal control of archives in university is weak, archive management system construction is falling behind and archive management system is located in a low level and lack a set of practical internal control system. It is of great importance to strengthen the internal control of archive, maintain good archive management, ensure the security and integrity of archive.This article choose the A university archives as the research object, adopt literature analysis and case analysis research methods. first, Through the investigation of the internal control of archives, and the comprehensive consideration of a series of regulation, such as the COSO Internal Control Framework, Internal Control of Administrative Institutions, analysis the situation of the internal control of A university archives, pointed out that there are many problems in the internal control of A university archives such as the internal control environment is not ideal and lack risk assessment mechanism. Then, according to the problems of the archives of A university internal control, and the software of collaborative management information system, on the basis of access to archive management theory and management experience, makes a deep research on the construction of the internal control system of A university archives, put forward the theory of internal control of management mode based on archive, improve the internal control management system. Finally, the article proposes implement design of the university internal control system.