Background: The medical industry has a complex, multi-disciplinary and high-risk characteristics. The Information, resource requirements and arrangement in the process of healthcare not only threatening the health and safety of patients, but also become a challenge for operation team to integrate and decision-making, The purpose of study: In this study, we expect to understand the relationship between nursing staff's' perception to materials and equipment management implementation and business risks of hospital. Methods: The study design was conducted in-depth interviews and based on the Committee of Sponsoring Organizations of the Commission (COSO) proposed the Enterprise Risk Management-Integrated Framework,, used of three main themes included healthcare, facilities and property management, and warehouse management to analyze the relationship between the nursing staff and the operation of internal controls. Results: The results of this study showed nursing staffs' perception of internal control has a significant correlation with acceptance of control mechanism, and there are varying degree of difference between the implementation and perception. In addition, Nursing staffs' positions and work experience affect hospital medical operational risk and financial risk management Conclusions: We suggestions hospitals managers should construct control mechanisms of potential risk factors, to introduction of Nursing Information System to facilitate the electronic operations, strengthen nursing staffs' cost management education and hire staff to perform the affairs.