Organization is the basic guarantee of system operation. Among them, whether to set up a full-time internal control department is the focus of the business community, and the usual setting methods include three:

Method 1: Establish a separate internal control department.

Method 2: Internal control is led by the internal audit department.

Mode 3: set up an internal control construction office during the centralized period of internal control construction, and the office will deploy personnel from all major departments to engage in the construction of internal control system full-time. When the system is officially put into operation, the office will be dissolved, the personnel will return to all management departments, and the lead function will also return to the internal audit department.

(2) Diagnosis and improvement of internal environment

(3) Dynamic risk assessment

(4) Design of control activities

The internal control manual adopts module design, and each module generally includes five aspects:

First, management objectives.

Second, the management organization and responsibilities.

Third, the authorization approval matrix.

Fourth, control activity requirements.

Fifth, according to the above parts, all business management departments should reorganize and improve business processes, strengthen control measures for key risk points, and ensure that organizational responsibilities, authorization approval and internal control requirements are implemented in business processes to ensure the realization of management objectives.

(5) Information and communication run through.

(6) means of internal supervision.