Experiment Science and Technology, Volume. 23, Issue 4, 135(2025)

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

Xiao TAN1, Geng TIAN1, Pingqing ZHANG1, Lu ZHANG1, and Qiliang WANG2、*
Author Affiliations
  • 1Department of Assets and Laboratory Management, Shandong University, Jinan 250100, China
  • 2Shandong High-speed Urban and Rural Development Group Co., Ltd., Jinan 250014, China
  • show less

    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.

    Keywords
    Tools

    Get Citation

    Copy Citation Text

    Xiao TAN, Geng TIAN, Pingqing ZHANG, Lu ZHANG, Qiliang WANG. Risk Prevention and Control Management of University Experimental Consumables Based on the Internal Control Theory[J]. Experiment Science and Technology, 2025, 23(4): 135

    Download Citation

    EndNote(RIS)BibTexPlain Text
    Save article for my favorites
    Paper Information

    Category:

    Received: Nov. 5, 2024

    Accepted: Mar. 6, 2025

    Published Online: Jul. 30, 2025

    The Author Email: Qiliang WANG (王啟亮)

    DOI:10.12179/1672-4550.20240570

    Topics