The Establishment of the Internal Control Frame System of Colleges

Weixing Wang

Abstract


The key to establish the internal control frame system of colleges is to confirm the internal control target and the
control factors. The internal control target concludes the schooling effect and efficiency, the safety and integrity
of assets, the real, complete, and useful accounting and management information, and following national laws
and regulations. The factors of internal control could be divided into two layers. The first layer is composed by
the control environment, the control system, and the supervision and evaluation, and the control environment is
the base, the control system is the core and the supervision and evaluation are the guarantee.

Full Text: PDF DOI: 10.5539/ijbm.v5n5p119

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International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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