Study On Establishment Of Internal Control System For The J University Based On COSO Framework

Increasingly complex with the development of economy,the economic business,all kinds of economic cases has become increasingly frequent,and concealment is also more and more high,universities are no longer a far away from the secular ivory tower,all kinds of economic crimes and duty crime cases are endless.Since the 18 th national congress of the communist party of China(CPC),the central government has shown unprecedented determination in combating corruption and upholding integrity.For all kinds of corruption,insist "cracking down on both tigers and flies".Along with the development investigation of party in colleges and universities in many unknown economic cases exposed in front of the world,which exposed the serious internal control problems of many colleges and universities,the economic activities of each link still exist a lot of risk,need to be improved.J University as the focus of the old subordinate Universities,aiming at building world-class university,but over the years,internal control system construction has been no significant innovation.There are many incorrupt risk cases.The internal control effects were not significantly improved,and an internal control system construction is conducting deeply.COSO-IC/ERM is widely recognized in the global scope,the highest utilization rate of the internal control/risk management framework,this paper is based on the analysis of J University reality,using the method of literature,investigation method,experience method,case method and other methods,discusses how to use the COSO framework aided the internal control system construction in J University.In this paper,the internal control status information of J University is obtained through the investigation of J University,and the existing problems are analyzed from the perspective of the COSO framework and then the causes of the problems are discussed.Finally,suggestions on how to construct internal control system should be given.In the end,this paper argues that the construction of the internal control system of influence campus culture will promote the realization of the strategy,which is the problem that J Unversity needs to consider in the construction of internal control system except the system and process.The problem of internal control in economic cases lies in the inadequacy of internal control system,unreasonable internal control system and internal control failure.J university should pay more attention at the construction of internal control information platform and reduce the interference of people in business process.The leadership should do well in the ideological work of all departments and organize and coordinate work well.We should strengthen supervision over business activities and strengthen the disclosure of internal information.