Analysis of Internal Control Defects Identification Standards and Rectification Paths in Colleges and Universities

Abstract

This paper integrates regulatory standards for internal control in administrative institutions with operational characteristics of higher
education institutions, focusing on the scientific identification and effective rectification of internal control deficiencies. It explores classification dimensions and identification criteria for deficiencies, analyzes practical challenges in current deficiency identification and rectification
processes at universities, and proposes targeted optimization recommendations. The research aims to provide references for universities to
improve their internal control systems, enhance risk prevention capabilities, and ensure the healthy development of educational endeavors.