Because the process can make the communication between people and departments have rules to follow and norms to do, so that each department and everyone can work according to the standard operating process, which can play a very good role in regulating and controlling. Therefore, internal control must first establish various processes, including workflow, application process, declaration process, approval process, execution process and so on.

With the standardization of these processes, effective work coordination and tacit understanding can be formed, and internal control can achieve a very good virtuous circle result.