Case Study Of Internal Control In A Institute

In recent years,with the emergence of a number of major financial fraud incidents,Internal control is becoming a hot topic,more enterprises began to pay attention to the construction of their internal control.Internal control is an effective means to promote efficient operation of management,reasonably guarantee the lawful compliance of the economic activities of the unit,ensure the standard operation of organizational power,minimize risk,avoid asset security threats and achieve long-term strategy.Government-affiliated institutions are a special form of organization in our country.Its main function is to carry out certain government management function or complete the function of social public welfare service,and its main funding comes from the financial allocation,so the economic activities of the Government-affiliated institutions are related to the safety and effectiveness of the use of the financial capital of the government.The Government-affiliated institutions should be subject to social supervision.Scientific institutions as the leading force in the Government-affiliated institutions,served as a scientific and technological innovation,to achieve economic development by leaps and bounds.Internal control is a means to effectively protect the financial security,risk prevention,and improve the efficiency of social services.Firstly,this paper introduces the background and significance of the research,starting from the theory of internal control,then review of research on internal control in different periods in China.Based on the analysis of the characteristics of scientific research institutions in China,this paper puts forward some suggestions on the construction of the internal control system framework of scientific research institutions.The third part and the forth part are the focus of this paper,taking A Institute as a case,analyzes the internal control of A Research Institute from five aspects:internal environment,risk assessment,control activities,information and communication,internal supervision,and sort out the current situation of internal control in A Institute.The weak links in design and operation are found:The control environment is not ideal,Lack of risk assessment mechanism,Control methods need to be strengthened,Incomplete information communication,Supervision and evaluation is not strong.After that,analysis the reason and put forward control measures:Building a good internal control environment,Establish a comprehensive risk management system,Optimization control method,Develop information communication channels and content,Pay attention to internal supervision.Strive to improve the internal control system,improve management efficiency,and promote the sustainable development of A institute.A Institute is one of the most representative research institutes in China,Although it does not represent all the research institutes,there is still a certain degree of representativeness in terms of organizational structure,unit culture,institutional conditions,and operational mechanisms.From the perspective of the financial man,this paper puts forward some suggestions for the internal control construction and improvement of A Institute,such as:improving the organizational structure,the development of the internal control regulation mechanism;standardize business processes,establish internal supervision mechanism;establish internal performance evaluation system;improve risk awareness,pay attention to risk prevention;the establishment of information management platform,to reduce that intervention factors;professional training,improve business ability and comprehensive quality.It not only has practical significance for improving the management level of A Research Institute,but also provides reference for internal control construction of other research institutions.