{"id":24964,"date":"2026-07-07T13:43:37","date_gmt":"2026-07-07T05:43:37","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24964"},"modified":"2026-07-14T10:04:56","modified_gmt":"2026-07-14T02:04:56","slug":"95-%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%ef%bc%9a%e9%a3%8e%e6%8e%a7%e5%90%88%e8%a7%84%e4%b8%8e%e5%ae%a1%e8%ae%a1","status":"publish","type":"post","link":"https:\/\/openhub365.cn\/index.php\/2026\/07\/07\/95-%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%ef%bc%9a%e9%a3%8e%e6%8e%a7%e5%90%88%e8%a7%84%e4%b8%8e%e5%ae%a1%e8%ae%a1\/","title":{"rendered":"95.\u5546\u52a1\u82f1\u8bed\uff1a\u98ce\u63a7\u5408\u89c4\u4e0e\u5ba1\u8ba1"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4e86\u89e3\u66f4\u591a<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/06\/02\/do%e4%b8%8emake%e7%94%a8%e6%b3%95%e5%8c%ba%e5%88%86%e8%a7%a3%e6%9e%90%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"11723\">do\u4e0emake\u7528\u6cd5\u533a\u5206\u89e3\u6790\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">101.&nbsp;whistleblowing<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8w\u026aslbl\u0259\u028a\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e3e\u62a5\u884c\u4e3a\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5458\u5de5\u4e3b\u52a8\u68c0\u4e3e\u5185\u90e8\u821e\u5f0a\u3001\u8fdd\u89c4\u3001\u5185\u63a7\u7f3a\u9677\u7684\u884c\u4e3a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe company protects staff from retaliation for legitimate whistleblowing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u516c\u53f8\u4fdd\u62a4\u5408\u6cd5\u4e3e\u62a5\u7684\u5458\u5de5\u4e0d\u53d7\u6253\u51fb\u62a5\u590d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">102.&nbsp;codify<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u0259\u028ad\u026afa\u026a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7f16\u5236\u5408\u89c4\u6cd5\u5178\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5c06\u96f6\u6563\u76d1\u7ba1\u89c4\u5219\u6574\u7406\u4e3a\u7edf\u4e00\u5185\u90e8\u5408\u89c4\u5236\u5ea6\u624b\u518c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe compliance team codifies all audit rules into one official manual.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5408\u89c4\u56e2\u961f\u5c06\u5168\u90e8\u5ba1\u8ba1\u89c4\u5219\u6574\u7f16\u4e3a\u7edf\u4e00\u5b98\u65b9\u624b\u518c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">103.&nbsp;cross-check<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/kr\u0252s t\u0283ek\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ea4\u53c9\u590d\u6838\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e24\u5957\u72ec\u7acb\u6570\u636e\u3001\u4eba\u5458\u4e92\u76f8\u6838\u5bf9\uff0c\u89c4\u907f\u5355\u4e00\u6838\u67e5\u5931\u8bef<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe cross-check sales invoices against delivery order records monthly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6bcf\u6708\u4ea4\u53c9\u6838\u5bf9\u9500\u552e\u53d1\u7968\u4e0e\u53d1\u8d27\u5355\u8bb0\u5f55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">104.&nbsp;de-risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/di\u02d0 r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u5265\u79bb\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8c03\u6574\u4e1a\u52a1\u67b6\u6784\u3001\u4ea4\u6613\u6a21\u5f0f\u4ee5\u5265\u79bb\u9ad8\u5408\u89c4\u98ce\u9669\u4e1a\u52a1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe group decided to de-risk unregulated overseas small trades.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u96c6\u56e2\u51b3\u5b9a\u5265\u79bb\u65e0\u76d1\u7ba1\u7684\u6d77\u5916\u5c0f\u989d\u9ad8\u98ce\u9669\u4e1a\u52a1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">105.&nbsp;disclaimer<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026as\u02c8kle\u026am\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u4fdd\u7559\u610f\u89c1\u8bf4\u660e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u65e0\u6cd5\u83b7\u53d6\u5145\u5206\u8bc1\u636e\u65f6\u51fa\u5177\u7684\u514d\u8d23\u4e66\u9762\u58f0\u660e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSeverely incomplete vouchers will result in an audit disclaimer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u51ed\u8bc1\u4e25\u91cd\u7f3a\u5931\u5c06\u5bfc\u81f4\u5ba1\u8ba1\u51fa\u5177\u65e0\u6cd5\u8868\u793a\u610f\u89c1\u8bf4\u660e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">106.&nbsp;due diligence<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/dju\u02d0 \u02c8d\u026al\u026ad\u0292\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5c3d\u804c\u8c03\u67e5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5e76\u8d2d\u3001\u5408\u4f5c\u524d\u5f00\u5c55\u8d22\u52a1\u3001\u5408\u89c4\u3001\u98ce\u63a7\u5168\u9762\u6838\u67e5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe complete full financial due diligence before signing supplier contracts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7b7e\u8ba2\u4f9b\u5e94\u5546\u5408\u540c\u524d\u6211\u4eec\u5b8c\u6210\u5b8c\u6574\u8d22\u52a1\u5c3d\u804c\u8c03\u67e5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">107.&nbsp;embargoed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026am\u02c8b\u0251\u02d0\u0261\u0259\u028ad\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5c01\u5b58\u53d7\u9650\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u6d89\u5bc6\u8d44\u6599\u88ab\u5c01\u5b58\u3001\u4ec5\u9650\u6388\u6743\u4eba\u5458\u67e5\u9605<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEmbargoed audit files can only be accessed with director approval.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5c01\u5b58\u53d7\u9650\u5ba1\u8ba1\u6863\u6848\u9700\u603b\u76d1\u5ba1\u6279\u624d\u53ef\u67e5\u9605\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">108.&nbsp;enforce<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8f\u0254\u02d0s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5f3a\u5236\u6267\u884c\u5408\u89c4\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u843d\u5b9e\u5904\u7f5a\u3001\u6574\u6539\u63aa\u65bd\uff0c\u4fdd\u969c\u5185\u63a7\u5236\u5ea6\u843d\u5730<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe audit committee enforces strict punishment for rule breaches.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u59d4\u5458\u4f1a\u5bf9\u8fdd\u89c4\u884c\u4e3a\u5f3a\u5236\u6267\u884c\u4e25\u5389\u5904\u7f5a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">109.&nbsp;exception<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026ak\u02c8sep\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5185\u63a7\u4f8b\u5916\u4e8b\u9879\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u672a\u9075\u5faa\u6807\u51c6\u6d41\u7a0b\u3001\u9700\u5355\u72ec\u5ba1\u6279\u5907\u6848\u7279\u6b8a\u4e1a\u52a1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEvery payment exception must be recorded in the risk log.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u4e00\u7b14\u4ed8\u6b3e\u4f8b\u5916\u4e8b\u9879\u5747\u9700\u767b\u8bb0\u81f3\u98ce\u9669\u53f0\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">110.&nbsp;forensic audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/f\u0259\u02c8rens\u026ak \u02c8\u0254\u02d0d\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6cd5\u52a1\u5ba1\u8ba1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9488\u5bf9\u8d22\u52a1\u821e\u5f0a\u3001\u7ecf\u6d4e\u72af\u7f6a\u5f00\u5c55\u4e13\u9879\u53d6\u8bc1\u5ba1\u8ba1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRegulators ordered a forensic audit after huge fund loss was exposed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5927\u989d\u8d44\u91d1\u635f\u5931\u66dd\u5149\u540e\u76d1\u7ba1\u673a\u6784\u8981\u6c42\u5f00\u5c55\u6cd5\u52a1\u5ba1\u8ba1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">111.&nbsp;governance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0261\u028cv\u0259n\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u516c\u53f8\u6cbb\u7406\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8463\u4e8b\u4f1a\u3001\u7ba1\u7406\u5c42\u642d\u5efa\u98ce\u63a7\u3001\u5ba1\u8ba1\u3001\u5408\u89c4\u7ba1\u7406\u4f53\u7cfb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSound corporate governance lowers long-term compliance risks greatly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b8c\u5584\u7684\u516c\u53f8\u6cbb\u7406\u5927\u5e45\u964d\u4f4e\u957f\u671f\u5408\u89c4\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">112.&nbsp;hearsay evidence<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8h\u026a\u0259se\u026a \u02c8ev\u026ad\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f20\u95fb\u8bc1\u636e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u65e0\u7eb8\u8d28\u51ed\u8bc1\u652f\u6491\u3001\u4ec5\u53e3\u5934\u9648\u8ff0\u7684\u65e0\u6548\u5ba1\u8ba1\u7ebf\u7d22<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors reject hearsay evidence and only accept original vouchers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u4e0d\u91c7\u7eb3\u4f20\u95fb\u8bc1\u636e\uff0c\u4ec5\u8ba4\u53ef\u539f\u59cb\u51ed\u8bc1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">113.&nbsp;identify<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/a\u026a\u02c8dent\u026afa\u026a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u8bc6\u522b\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u68b3\u7406\u4e1a\u52a1\u6d41\u7a0b\uff0c\u6392\u67e5\u6f5c\u5728\u5408\u89c4\u3001\u8d22\u52a1\u98ce\u9669\u70b9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe identify new compliance risks during quarterly business reviews.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5728\u5b63\u5ea6\u4e1a\u52a1\u590d\u76d8\u65f6\u8bc6\u522b\u65b0\u589e\u5408\u89c4\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">114.&nbsp;immaterial<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u026am\u0259\u02c8t\u026a\u0259ri\u0259l\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u975e\u91cd\u5927\u9519\u62a5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u91d1\u989d\u5fae\u5c0f\uff0c\u4e0d\u4f1a\u5f71\u54cd\u62a5\u8868\u4f7f\u7528\u8005\u5224\u65ad\u7684\u8d26\u76ee\u5dee\u9519<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMinor immaterial misstatements do not require formal audit adjustment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5c0f\u989d\u975e\u91cd\u5927\u9519\u62a5\u65e0\u9700\u51fa\u5177\u6b63\u5f0f\u5ba1\u8ba1\u8c03\u6574\u5206\u5f55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">115.&nbsp;inspect<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8spekt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u573a\u7a3d\u67e5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u3001\u76d1\u7ba1\u4eba\u5458\u5b9e\u5730\u76d8\u70b9\u5e93\u5b58\u3001\u6838\u67e5\u529e\u516c\u8d26\u52a1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTax officials will inspect our warehouse and accounting books next week.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7a0e\u52a1\u4eba\u5458\u4e0b\u5468\u5c06\u73b0\u573a\u7a3d\u67e5\u4ed3\u5e93\u4e0e\u4f1a\u8ba1\u8d26\u7c3f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">116.&nbsp;integrity<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8te\u0261r\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6570\u636e\u5b8c\u6574\u6027\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d22\u52a1\u3001\u4e1a\u52a1\u6570\u636e\u65e0\u7be1\u6539\u3001\u7f3a\u5931\u3001\u5220\u9664\u7684\u7ba1\u63a7\u8981\u6c42<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aData integrity is the basic requirement of internal control system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6570\u636e\u5b8c\u6574\u6027\u662f\u5185\u63a7\u4f53\u7cfb\u7684\u57fa\u7840\u8981\u6c42\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">117.&nbsp;jurisdictional risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccd\u0292\u028a\u0259r\u026as\u02c8d\u026ak\u0283\u0259nl r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8de8\u8f96\u533a\u5408\u89c4\u98ce\u9669\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8de8\u5730\u533a\u3001\u8de8\u56fd\u7ecf\u8425\u9002\u7528\u4e0d\u540c\u6cd5\u89c4\u5e26\u6765\u7684\u76d1\u7ba1\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCross-border sales carry high jurisdictional compliance risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8de8\u5883\u9500\u552e\u5b58\u5728\u8f83\u9ad8\u8de8\u8f96\u533a\u5408\u89c4\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">118.&nbsp;key control<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/ki\u02d0 k\u0259n\u02c8tr\u0259\u028al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5173\u952e\u63a7\u5236\u8282\u70b9\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9632\u63a7\u8d44\u91d1\u821e\u5f0a\u3001\u9519\u62a5\u6700\u6838\u5fc3\u7684\u5ba1\u6279\u3001\u6838\u5bf9\u6d41\u7a0b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDual signature is the key control for all large capital transfers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u53cc\u4eba\u7b7e\u5b57\u662f\u6240\u6709\u5927\u989d\u8d44\u91d1\u5212\u8f6c\u7684\u5173\u952e\u63a7\u5236\u8282\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">119.&nbsp;lag<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u00e6\u0261\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ba1\u63a7\u6ede\u540e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u98ce\u9669\u53d1\u751f\u540e\u5f88\u4e45\u624d\u88ab\u5ba1\u8ba1\u3001\u98ce\u63a7\u90e8\u95e8\u53d1\u73b0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSystem automation reduces information lag in daily risk monitoring.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7cfb\u7edf\u81ea\u52a8\u5316\u51cf\u5c11\u65e5\u5e38\u98ce\u9669\u76d1\u63a7\u4e2d\u7684\u7ba1\u63a7\u6ede\u540e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">120.&nbsp;material weakness<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/m\u0259\u02c8t\u026a\u0259ri\u0259l \u02c8wi\u02d0kn\u0259s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cd\u5927\u5185\u63a7\u7f3a\u9677\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e25\u91cd\u6f0f\u6d1e\u6781\u6613\u5f15\u53d1\u91cd\u5927\u9519\u62a5\u3001\u8d44\u91d1\u821e\u5f0a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aUnsupervised cash custody counts as a material weakness.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65e0\u76d1\u7763\u73b0\u91d1\u4fdd\u7ba1\u5c5e\u4e8e\u91cd\u5927\u5185\u63a7\u7f3a\u9677\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">121.&nbsp;monitor<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0252n\u026at\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u52a8\u6001\u76d1\u63a7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6301\u7eed\u8ddf\u8e2a\u4ea4\u6613\u3001\u8d39\u7528\u3001\u53f0\u8d26\uff0c\u5b9e\u65f6\u6355\u6349\u5f02\u5e38<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe compliance team monitors all cross-party related transactions daily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5408\u89c4\u56e2\u961f\u6bcf\u65e5\u52a8\u6001\u76d1\u63a7\u5168\u90e8\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">122.&nbsp;non-compliance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/n\u0252n k\u0259m\u02c8pla\u026a\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e0d\u5408\u89c4\u884c\u4e3a\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e1a\u52a1\u64cd\u4f5c\u8fdd\u53cd\u6cd5\u5f8b\u3001\u5185\u90e8\u5236\u5ea6\u3001\u76d1\u7ba1\u6761\u4f8b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe audit report records all non-compliance issues with rectification deadlines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u62a5\u544a\u8bb0\u5f55\u6240\u6709\u4e0d\u5408\u89c4\u4e8b\u9879\u5e76\u6807\u6ce8\u6574\u6539\u671f\u9650\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">123.&nbsp;offset risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252fset r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u5bf9\u51b2\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u901a\u8fc7\u914d\u5957\u7ba1\u63a7\u3001\u62c5\u4fdd\u3001\u4fdd\u9669\u62b5\u6d88\u6f5c\u5728\u635f\u5931\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThird-party guarantee acts as an effective offset risk measure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7b2c\u4e09\u65b9\u62c5\u4fdd\u662f\u6709\u6548\u7684\u98ce\u9669\u5bf9\u51b2\u624b\u6bb5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">124.&nbsp;off-site audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0252f sa\u026at \u02c8\u0254\u02d0d\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u975e\u73b0\u573a\u5ba1\u8ba1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u4eba\u5458\u8c03\u53d6\u7ebf\u4e0a\u8d26\u52a1\u6570\u636e\u8fdc\u7a0b\u6838\u67e5\uff0c\u65e0\u9700\u5230\u573a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRegulators carry out monthly off-site audit via electronic tax platform.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u76d1\u7ba1\u673a\u6784\u901a\u8fc7\u7535\u5b50\u7a0e\u52a1\u5e73\u53f0\u5f00\u5c55\u6708\u5ea6\u975e\u73b0\u573a\u5ba1\u8ba1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">125.&nbsp;operational risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u0252p\u0259\u02c8re\u026a\u0283\u0259nl r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u64cd\u4f5c\u98ce\u9669\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5458\u5de5\u8bef\u64cd\u4f5c\u3001\u6d41\u7a0b\u6f0f\u6d1e\u5e26\u6765\u8d22\u52a1\u3001\u5408\u89c4\u635f\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCareless manual entry creates frequent operational risk in accounting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4eba\u5de5\u5f55\u5165\u758f\u5ffd\u4f1a\u5728\u8d26\u52a1\u5de5\u4f5c\u4e2d\u9891\u7e41\u4ea7\u751f\u64cd\u4f5c\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">126.&nbsp;oversight review<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0259\u028av\u0259sa\u026at r\u026a\u02c8vju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76d1\u7763\u590d\u6838\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7ba1\u7406\u5c42\u5b9a\u671f\u590d\u6838\u98ce\u63a7\u3001\u5ba1\u8ba1\u6574\u6539\u5b8c\u6210\u60c5\u51b5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe board conducts quarterly oversight review of all risk files.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8463\u4e8b\u4f1a\u6bcf\u5b63\u5ea6\u5bf9\u5168\u90e8\u98ce\u9669\u6863\u6848\u5f00\u5c55\u76d1\u7763\u590d\u6838\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">127.&nbsp;paramount<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8p\u00e6r\u0259ma\u028ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9996\u8981\u5408\u89c4\u51c6\u5219\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aData security is paramount for the financial audit department.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6570\u636e\u5b89\u5168\u662f\u8d22\u52a1\u5ba1\u8ba1\u90e8\u95e8\u7684\u9996\u8981\u5408\u89c4\u51c6\u5219\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">128.&nbsp;periodic review<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccp\u026a\u0259ri\u02c8\u0252d\u026ak r\u026a\u02c8vju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b9a\u671f\u590d\u6838\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6309\u6708\u3001\u5b63\u5ea6\u3001\u5e74\u5ea6\u5faa\u73af\u6838\u67e5\u5185\u63a7\u6267\u884c\u6548\u679c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe launch periodic review of supplier compliance every six months.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6bcf\u534a\u5e74\u5f00\u5c55\u4f9b\u5e94\u5546\u5408\u89c4\u5b9a\u671f\u590d\u6838\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">129.&nbsp;perpetrator<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8p\u025c\u02d0p\u0259tre\u026at\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u821e\u5f0a\u884c\u4e3a\u4eba\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5b9e\u65bd\u9020\u5047\u3001\u632a\u7528\u8d44\u91d1\u3001\u865a\u5047\u62a5\u9500\u7684\u8d23\u4efb\u4eba\u5458<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe perpetrator of expense fraud will face company disciplinary action.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d39\u7528\u821e\u5f0a\u884c\u4e3a\u4eba\u5c06\u63a5\u53d7\u516c\u53f8\u7eaa\u5f8b\u5904\u5206\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">130.&nbsp;pre-audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/pri\u02d0 \u02c8\u0254\u02d0d\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e8b\u524d\u9884\u5ba1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4ed8\u6b3e\u3001\u5408\u540c\u751f\u6548\u524d\u5b8c\u6210\u5408\u89c4\u3001\u5355\u636e\u6838\u67e5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll reimbursement documents pass pre-audit before payment approval.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6240\u6709\u62a5\u9500\u5355\u636e\u5728\u4ed8\u6b3e\u5ba1\u6279\u524d\u5b8c\u6210\u4e8b\u524d\u9884\u5ba1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">131.&nbsp;privileged access<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pr\u026av\u0259l\u026ad\u0292d \u02c8\u00e6kses\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d89\u5bc6\u8bbf\u95ee\u6743\u9650\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4ec5\u5ba1\u8ba1\u3001\u9ad8\u7ba1\u53ef\u67e5\u770b\u7684\u6d89\u5bc6\u8d22\u52a1\u3001\u98ce\u63a7\u6570\u636e\u6743\u9650<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPrivileged access to audit records needs formal written application.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u6863\u6848\u6d89\u5bc6\u8bbf\u95ee\u6743\u9650\u9700\u63d0\u4ea4\u6b63\u5f0f\u4e66\u9762\u7533\u8bf7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">132.&nbsp;quantitative risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kw\u0252nt\u026at\u0259t\u026av r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cf\u5316\u98ce\u9669\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u53ef\u901a\u8fc7\u91d1\u989d\u3001\u6bd4\u4f8b\u6d4b\u7b97\u635f\u5931\u89c4\u6a21\u7684\u8d22\u52a1\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aUncollected receivables belong to typical quantitative risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u672a\u6536\u56de\u5e94\u6536\u8d26\u6b3e\u5c5e\u4e8e\u5178\u578b\u91cf\u5316\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">133.&nbsp;rectify<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rekt\u026afa\u026a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6574\u6539\u4fee\u6b63\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9488\u5bf9\u5ba1\u8ba1\u53d1\u73b0\u7684\u7f3a\u9677\u8c03\u6574\u6d41\u7a0b\u3001\u66f4\u6b63\u8d26\u52a1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEach department must rectify internal loopholes within 10 working days.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5404\u90e8\u95e8\u987b\u572810\u4e2a\u5de5\u4f5c\u65e5\u5185\u6574\u6539\u4fee\u6b63\u5185\u63a7\u6f0f\u6d1e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">134.&nbsp;residual risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8z\u026ad\u0292u\u0259l r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5269\u4f59\u98ce\u9669\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u843d\u5b9e\u7ba1\u63a7\u63aa\u65bd\u540e\u4f9d\u65e7\u7559\u5b58\u7684\u4f4e\u7b49\u7ea7\u6f5c\u5728\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe regularly assess residual risk after all rectification work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5168\u90e8\u6574\u6539\u5b8c\u6210\u540e\u6211\u4eec\u5b9a\u671f\u8bc4\u4f30\u5269\u4f59\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">135.&nbsp;retention period<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8ten\u0283n \u02c8p\u026a\u0259ri\u0259d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6863\u6848\u7559\u5b58\u671f\u9650\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6cd5\u89c4\u8981\u6c42\u5ba1\u8ba1\u3001\u51ed\u8bc1\u8d44\u6599\u5f3a\u5236\u4fdd\u7ba1\u5e74\u9650<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe retention period for audit vouchers shall not be less than ten years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u51ed\u8bc1\u6863\u6848\u7559\u5b58\u671f\u9650\u4e0d\u5f97\u5c11\u4e8e\u5341\u5e74\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">136.&nbsp;retrospective review<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccretr\u0259\u02c8spekt\u026av r\u026a\u02c8vju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56de\u6eaf\u590d\u6838\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u590d\u76d8\u5f80\u671f\u4e1a\u52a1\uff0c\u67e5\u627e\u5386\u53f2\u9057\u7559\u5408\u89c4\u6f0f\u6d1e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe team launched retrospective review of last two years\u2019 expense data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u56e2\u961f\u5bf9\u524d\u4e24\u5e74\u8d39\u7528\u6570\u636e\u5f00\u5c55\u56de\u6eaf\u590d\u6838\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">137.&nbsp;safeguard policy<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8se\u026af\u0261\u0251\u02d0d \u02c8p\u0252l\u0259si\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u9632\u62a4\u5236\u5ea6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7528\u4e8e\u9632\u8303\u821e\u5f0a\u3001\u6570\u636e\u6cc4\u9732\u7684\u6807\u51c6\u5316\u7ba1\u63a7\u6587\u4ef6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe IT department updates safeguard policy for financial system annually.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4fe1\u606f\u90e8\u6bcf\u5e74\u66f4\u65b0\u8d22\u52a1\u7cfb\u7edf\u98ce\u9669\u9632\u62a4\u5236\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">138.&nbsp;sampling scope<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u0251\u02d0mpl\u026a\u014b sk\u0259\u028ap\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u62bd\u6837\u8303\u56f4\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u62bd\u53d6\u5355\u636e\u3001\u4ea4\u6613\u6837\u672c\u7684\u8986\u76d6\u89c4\u6a21<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe expand sampling scope when detecting abnormal cost fluctuations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u53d1\u73b0\u6210\u672c\u5f02\u5e38\u6ce2\u52a8\u65f6\u6211\u4eec\u6269\u5927\u5ba1\u8ba1\u62bd\u6837\u8303\u56f4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">139.&nbsp;separate duty<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8sep\u0259r\u0259t dju\u02d0ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u804c\u8d23\u5206\u79bb\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8bb0\u8d26\u3001\u4ed8\u6b3e\u3001\u5ba1\u6279\u3001\u4fdd\u7ba1\u5c97\u4f4d\u62c6\u5206\uff0c\u4e00\u4eba\u4e0d\u517c\u4efb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSeparate duty is the most basic anti-fraud internal control rule.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u804c\u8d23\u5206\u79bb\u662f\u6700\u57fa\u7840\u7684\u53cd\u821e\u5f0a\u5185\u63a7\u89c4\u5219\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">140.&nbsp;serious violation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u026a\u0259ri\u0259s \u02ccva\u026a\u0259\u02c8le\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cd\u5927\u8fdd\u89c4\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9020\u5047\u3001\u865a\u5f00\u53d1\u7968\u3001\u5927\u989d\u632a\u7528\u7b49\u4e25\u91cd\u5408\u89c4\u95ee\u9898<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSerious violation will trigger regulatory fines and internal dismissal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u91cd\u5927\u8fdd\u89c4\u4f1a\u5f15\u53d1\u76d1\u7ba1\u7f5a\u6b3e\u4e0e\u5185\u90e8\u8f9e\u9000\u5904\u7406\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">141.&nbsp;test of control<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/test \u0259v k\u0259n\u02c8tr\u0259\u028al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u63a7\u5236\u6d4b\u8bd5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u68c0\u9a8c\u5185\u63a7\u6d41\u7a0b\u662f\u5426\u771f\u5b9e\u6709\u6548\u843d\u5730\u7684\u7a0b\u5e8f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors conduct test of control on payment approval workflows.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u9488\u5bf9\u4ed8\u6b3e\u5ba1\u6279\u6d41\u7a0b\u5f00\u5c55\u63a7\u5236\u6d4b\u8bd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">142.&nbsp;traceability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cctre\u026as\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5355\u636e\u53ef\u8ffd\u6eaf\u6027\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6bcf\u7b14\u4ea4\u6613\u53ef\u9006\u5411\u67e5\u5230\u539f\u59cb\u5408\u540c\u3001\u5355\u636e\u3001\u5ba1\u6279\u8bb0\u5f55<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aComplete traceability is required for all capital expenditure entries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6240\u6709\u8d44\u672c\u652f\u51fa\u5206\u5f55\u5fc5\u987b\u5177\u5907\u5b8c\u6574\u5355\u636e\u53ef\u8ffd\u6eaf\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">143.&nbsp;transgression<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/tr\u00e6nz\u02c8\u0261re\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8f7b\u5fae\u8fdd\u89c4\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6d41\u7a0b\u758f\u6f0f\u3001\u5355\u636e\u7f3a\u5931\u7b49\u672a\u9020\u6210\u5927\u989d\u635f\u5931\u7684\u5c0f\u95ee\u9898<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMinor transgression only requires written rectification records.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8f7b\u5fae\u8fdd\u89c4\u4ec5\u9700\u63d0\u4ea4\u4e66\u9762\u6574\u6539\u8bb0\u5f55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">144.&nbsp;unqualified opinion<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u028cn\u02c8kw\u0252l\u026afa\u026ad \u0259\u02c8p\u026anj\u0259n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u65e0\u4fdd\u7559\u5ba1\u8ba1\u610f\u89c1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u786e\u8ba4\u62a5\u8868\u771f\u5b9e\u5408\u89c4\uff0c\u65e0\u91cd\u5927\u7f3a\u9677\u7684\u6807\u51c6\u7ed3\u8bba<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStandard unqualified opinion represents sound internal control status.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6807\u51c6\u65e0\u4fdd\u7559\u5ba1\u8ba1\u610f\u89c1\u4ee3\u8868\u5185\u63a7\u72b6\u51b5\u826f\u597d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">145.&nbsp;validate evidence<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8v\u00e6l\u026ade\u026at \u02c8ev\u026ad\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6838\u9a8c\u5ba1\u8ba1\u8bc1\u636e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed(v.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6838\u5bf9\u5355\u636e\u771f\u4f2a\u3001\u7b7e\u5b57\u76d6\u7ae0\u3001\u4e1a\u52a1\u903b\u8f91\u5408\u7406\u6027<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors validate evidence before recording audit conclusions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u5728\u51fa\u5177\u5ba1\u8ba1\u7ed3\u8bba\u524d\u6838\u9a8c\u5168\u90e8\u5ba1\u8ba1\u8bc1\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">146.&nbsp;vulnerability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccv\u028cln\u0259r\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u63a7\u8584\u5f31\u70b9\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7cfb\u7edf\u3001\u6d41\u7a0b\u4e2d\u6613\u88ab\u8fdd\u89c4\u884c\u4e3a\u5229\u7528\u7684\u77ed\u677f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSingle-person system login creates major vulnerability in finance data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5355\u4eba\u7cfb\u7edf\u767b\u5f55\u662f\u8d22\u52a1\u6570\u636e\u4e00\u5927\u98ce\u63a7\u8584\u5f31\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">147.&nbsp;warning threshold<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8w\u0254\u02d0n\u026a\u014b \u02c8\u03b8re\u0283h\u0259\u028ald\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u9884\u8b66\u9608\u503c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4ea4\u6613\u91d1\u989d\u3001\u635f\u8017\u6bd4\u4f8b\u8fbe\u5230\u6570\u503c\u81ea\u52a8\u89e6\u53d1\u9884\u8b66<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe system alerts once single order hits the warning threshold.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5355\u7b14\u8ba2\u5355\u91d1\u989d\u8fbe\u5230\u98ce\u9669\u9884\u8b66\u9608\u503c\u7cfb\u7edf\u81ea\u52a8\u544a\u8b66\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">148.&nbsp;write-up<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ra\u026at \u028cp\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u5de5\u4f5c\u5e95\u7a3f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u4eba\u5458\u8bb0\u5f55\u6838\u67e5\u8fc7\u7a0b\u3001\u8bc1\u636e\u3001\u95ee\u9898\u7684\u5de5\u4f5c\u6587\u6863<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll audit write-up must be signed and archived after inspection.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5168\u90e8\u5ba1\u8ba1\u5de5\u4f5c\u5e95\u7a3f\u6838\u67e5\u5b8c\u6bd5\u9700\u7b7e\u5b57\u5f52\u6863\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">149.&nbsp;zero deviation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8z\u026a\u0259r\u0259\u028a \u02ccdi\u02d0vi\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u96f6\u504f\u5dee\u7ba1\u63a7\u6807\u51c6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9ad8\u98ce\u9669\u4e1a\u52a1\u4e0d\u5141\u8bb8\u51fa\u73b0\u6d41\u7a0b\u504f\u79bb\u7684\u4e25\u82db\u8981\u6c42<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCash transfer business enforces zero deviation compliance rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d44\u91d1\u5212\u8f6c\u4e1a\u52a1\u6267\u884c\u96f6\u504f\u5dee\u5408\u89c4\u7ba1\u63a7\u6807\u51c6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">150.&nbsp;zoning supervision<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8z\u0259\u028an\u026a\u014b \u02ccsu\u02d0p\u0259\u02c8v\u026a\u0292n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u533a\u98ce\u63a7\u76d1\u7ba1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6309\u4e1a\u52a1\u677f\u5757\u3001\u5730\u533a\u62c6\u5206\u98ce\u63a7\u5c0f\u7ec4\u5206\u7247\u7ba1\u63a7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe group adopts zoning supervision for all regional subsidiaries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u96c6\u56e2\u5bf9\u5168\u90e8\u533a\u57df\u5b50\u516c\u53f8\u5b9e\u884c\u5206\u533a\u98ce\u63a7\u76d1\u7ba1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bf7\u70b9\u51fb\u8fd4\u56de\u9996\u9875<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/07\/07\/%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"25150\">\u5546\u52a1\u82f1\u8bed\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e86\u89e3\u66f4\u591ado\u4e0emake\u7528\u6cd5\u533a\u5206&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510,1],"tags":[],"class_list":["post-24964","post","type-post","status-publish","format-standard","hentry","category-510","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24964","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/comments?post=24964"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24964\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}