Risk Prevention and Control Management of University Experimental Consumables Based on the Internal Control Theory

The management of experimental consumables in colleges and universities is demanding and difficult to supervise, and involves many functional departments and internal control risk points. By applying COSO internal control framework, the experimental consumables management business of Shandong University is examined, its internal control environment and related risks of business management are analyzed, and an internal control management model based on risk assessment is developed, covering organizational structure, system construction, process management, information system, and other aspects. Furtherly, the internal control management from the perspective of service is optimized and evaluated from the perspective of supervision, and the improvement of internal control is continuously promoted. 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 university talent training and scientific research.