In the globalization drive, the city is closer with other cities in the world. Therefore, competition among countries is like competition among cities. In this environment, the administration should develop advantageous position by itself, to decrease new threat, to create new opportunity, to raise administration’s competition. Administration’s management needs a control system. This control system is Internal Control, it can improve management and make the administration have better achievements.The Application’s purpose is the administration use Internal Control system to raise effects, Internal Control apply in the administration, and increase administrators to understand Internal Control. The Application use two methods. One way is the literature review method, the other is the questionnaire survey method. We choose the sample of the Xinyi District office and discuss the Xinyi’s directors to analyze their opinion of COSO Internal Control, Internal Control put into practice effective, and function of internal audit in administration. We use frequencies and one sample T- test（?0.05）in statistic analysis.
