Small and medium-sized enterprises need to make sure that trust with business partners and customers, it is more likely if there is a system, to ensure that the internal control. Cases of the independent commission against corruption in Hong Kong published a list of best practices for small and medium-sized enterprises corporate governance and internal control, covering such as bribery, code of conduct of moral practice, internal control systems, procurement and sales business, staff management and building maintenance. The most obvious risks related to poor governance is not only a legal punishment, but also including damaged reputation.