Abstract: The management of experimental consumables in colleges and universities is demanding, difficult to supervise, and involves many functional departments and internal control risk points. By applying COSO internal control framework, this paper examines the experimental consumables management business of S University, analyzes its internal control environment and related risks of business management, and develops an internal control management model based on risk assessment, covering organizational structure, system construction, process management, information system, and other aspects. This paper further optimizes the internal control management from the perspective of service, evaluates it from the perspective of supervision, and continuously promotes the improvement of internal control. Through the combined interaction of control objectives, risk assessment, and control activities, a virtuous cycle of internal control, risk management, and university governance can be achieved, thereby enhancing the supporting role of experimental consumables management in school talent training and scientific research.