In the audit department, internal control and risk control are generally led by the internal audit department, enterprise management department or financial department, depending on the actual situation.

There are many contents in the construction of internal control system, and all functional departments play a substantive role, while the lead department plays an organizational role. From the perspective of risk management, the board of directors of the company is responsible for the effectiveness of internal control, and all members of the company are responsible for the normal operation and continuous improvement of the internal control system.