Taking H City Audit Bureau as a case study, this research conducts field investigations based on the "Internal Control Standards for Administrative Institutions (Trial Implementation)". It analyzes the current state of internal control from four dimensions: risk assessment and control, organisational-level and operational-level internal controls, evaluation, and supervision. Findings reveal deficiencies including: absence of risk assessment mechanisms; inadequate segregation and rotation of key positions; lack of independent financial accounting; simplistic physical asset management; insufficient independence in self-evaluation; and weakened supervision. The root causes lie primarily in insufficient leadership commitment, inadequate institutional frameworks, suboptimal staffing and personnel quality, and weak internal oversight mechanisms. Consequently, the following countermeasures are proposed: enhancing leadership awareness of internal controls; refining systems for key position segregation, job rotation, asset management, and accountability mechanisms; strengthening staff training in internal controls and professional capacity building; and promoting the organic integration of internal oversight with self-evaluation to elevate overall internal control effectiveness.

Yi Liu, Xiaoyu Han. Research on the Challenges and Solutions of Internal Control in Administrative Institutions: A Case Study of H City Audit Bureau. Academic Journal of Business & Management (2026), Vol. 8, Issue 4: 1-8. https://doi.org/10.25236/AJBM.2026.080401.

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