Wang Xiaoxia (Songliao Water Resources Commission, Heilongjiang Upper Reaches Hydrology and Water Resources Center, Heilongjiang Heihe 164300) Abstract: In the operation and management of business units, establishing an effective internal control system is of great significance for their stable development. Currently, some business units face issues such as insufficient risk assessment and early warning, incomplete internal control system construction, inadequate information communication and sharing, and lack of supervision and evaluation mechanisms. To address these challenges, it is particularly necessary to strengthen the construction of the internal control system from a risk prevention perspective. This requires optimizing risk assessment and early warning mechanisms, correctly identifying and proactively responding to risks; constructing a comprehensive internal control system to standardize various business processes; improving information communication and sharing levels to ensure timely and accurate information dissemination; and establishing a sound supervision and evaluation system to ensure the effective implementation of internal controls. Through these measures, the safety and rational use of funds in business units can be guaranteed, financial management levels can be enhanced, risk prevention capabilities can be strengthened, and business units can be supported in entering a high-quality development track. This paper conducts a systematic study on the construction of internal control systems based on risk prevention in business units, aiming to provide references for relevant units. Keywords: Business Units; Internal Control; Risk Prevention; Financial Internal Control

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