{"id":24971,"date":"2026-07-07T13:48:06","date_gmt":"2026-07-07T05:48:06","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24971"},"modified":"2026-07-14T10:04:55","modified_gmt":"2026-07-14T02:04:55","slug":"98-%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\/98-%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":"98.\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\/01\/%e4%bb%8e%e5%8f%a5%e5%85%b3%e8%81%94%e8%af%8d%e8%a7%a3%e6%9e%90%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"11310\">\u4ece\u53e5\u5173\u8054\u8bcd\u89e3\u6790\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">251.&nbsp;bank confirmation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u00e6\u014bk \u02cck\u0252nf\u0259\u02c8me\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u94f6\u884c\u51fd\u8bc1\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\u5411\u94f6\u884c\u53d1\u51fd\u6838\u5b9e\u5b58\u6b3e\u3001\u8d37\u6b3e\u4f59\u989d\uff0c\u662f\u8d44\u91d1\u6838\u67e5\u6838\u5fc3\u7a0b\u5e8f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBank confirmation must be sent and recovered directly by auditors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u94f6\u884c\u51fd\u8bc1\u5fc5\u987b\u7531\u5ba1\u8ba1\u4eba\u5458\u72ec\u7acb\u6536\u53d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">252.&nbsp;segregation of duties<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccse\u0261r\u026a\u02c8\u0261e\u026a\u0283n \u0259v \u02c8dju\u02d0tiz\/<\/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\u6536\u4ed8\u3001\u4fdd\u7ba1\u3001\u5ba1\u6279\u5c97\u4f4d\u5206\u5f00\uff0c\u675c\u7edd\u5355\u4eba\u821e\u5f0a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSegregation of duties is the foundational anti-fraud control.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u804c\u8d23\u5206\u79bb\u662f\u57fa\u7840\u53cd\u821e\u5f0a\u63a7\u5236\u624b\u6bb5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">253.&nbsp;contingent liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8t\u026and\u0292\u0259nt \u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6216\u6709\u8d1f\u503a\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\u672a\u786e\u5b9a\u7684\u6f5c\u5728\u503a\u52a1\u3001\u62c5\u4fdd\u8d54\u507f\uff0c\u8d22\u62a5\u5fc5\u987b\u62ab\u9732<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll guarantee agreements shall be recorded as contingent liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6240\u6709\u62c5\u4fdd\u534f\u8bae\u5747\u9700\u8bb0\u4f5c\u6216\u6709\u8d1f\u503a\u62ab\u9732\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">254.&nbsp;expense reimbursement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026ak\u02c8spens \u02ccri\u02d0\u026am\u02c8b\u025c\u02d0sm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d39\u7528\u62a5\u9500\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\u56e0\u516c\u652f\u51fa\u63d0\u4ea4\u7968\u636e\u7533\u8bf7\u516c\u53f8\u4ed8\u6b3e\uff0c\u9ad8\u9891\u5ba1\u8ba1\u6838\u67e5\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors focus on fake invoices in expense reimbursement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u91cd\u70b9\u6392\u67e5\u8d39\u7528\u62a5\u9500\u4e2d\u7684\u865a\u5047\u53d1\u7968\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">255.&nbsp;physical count<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u026az\u026akl ka\u028ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b9e\u5730\u76d8\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\u73b0\u573a\u6e05\u70b9\u73b0\u91d1\u3001\u5b58\u8d27\u3001\u56fa\u5b9a\u8d44\u4ea7\uff0c\u6838\u5bf9\u8d26\u5b9e\u4e00\u81f4\u6027<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aYear-end physical count of inventory is compulsory for all warehouses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e74\u672b\u4ed3\u5e93\u5b58\u8d27\u5b9e\u5730\u76d8\u70b9\u4e3a\u5f3a\u5236\u8981\u6c42\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">256.&nbsp;control deficiency<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8tr\u0259\u028al d\u026a\u02c8f\u026a\u0283nsi\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u63a7\u5236\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\u5185\u63a7\u6d41\u7a0b\u6f0f\u6d1e\uff0c\u65e0\u6cd5\u6709\u6548\u9884\u9632\u9519\u62a5\u6216\u8fdd\u89c4\u884c\u4e3a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe audit lists every control deficiency with rectification deadlines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u5217\u660e\u6bcf\u4e00\u9879\u63a7\u5236\u7f3a\u9677\u5e76\u6807\u6ce8\u6574\u6539\u671f\u9650\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">257.&nbsp;revenue recognition<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rev\u0259nju\u02d0 \u02ccrek\u0259\u0261\u02c8n\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6536\u5165\u786e\u8ba4\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\u4f1a\u8ba1\u51c6\u5219\u89c4\u5b9a\u786e\u8ba4\u8425\u6536\u7684\u6807\u51c6\uff0c\u6536\u5165\u5ba1\u8ba1\u6838\u5fc3\u5185\u5bb9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWrong revenue recognition will lead to serious financial misstatement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6536\u5165\u786e\u8ba4\u9519\u8bef\u4f1a\u9020\u6210\u4e25\u91cd\u8d22\u52a1\u9519\u62a5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">258.&nbsp;accounts receivable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8ka\u028ants r\u026a\u02c8si\u02d0v\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u6536\u8d26\u6b3e\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\u5ba2\u6237\u672a\u652f\u4ed8\u8d27\u6b3e\uff0c\u574f\u8d26\u3001\u903e\u671f\u662f\u9ad8\u9891\u8d22\u52a1\u98ce\u9669\u70b9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRegular aging analysis of accounts receivable reduces bad debt risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b9a\u671f\u5e94\u6536\u8d26\u6b3e\u8d26\u9f84\u5206\u6790\u964d\u4f4e\u574f\u8d26\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">259.&nbsp;accounts payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8ka\u028ants \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u8d26\u6b3e\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\u4f01\u4e1a\u6b20\u4f9b\u5e94\u5546\u8d27\u6b3e\uff0c\u5ba1\u8ba1\u91cd\u70b9\u6838\u67e5\u4ed8\u6b3e\u771f\u5b9e\u6027<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors send confirmations to suppliers for large accounts payable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u9488\u5bf9\u5927\u989d\u5e94\u4ed8\u8d26\u6b3e\u5411\u4f9b\u5e94\u5546\u53d1\u51fd\u8bc1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">260.&nbsp;risk mitigation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026ask \u02ccm\u026at\u026a\u02c8\u0261e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u7f13\u91ca\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\u91c7\u53d6\u590d\u6838\u3001\u62c5\u4fdd\u3001\u9650\u989d\u7b49\u63aa\u65bd\u964d\u4f4e\u98ce\u9669\u53d1\u751f\u6982\u7387<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCredit limits serve as effective risk mitigation for customer debts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4fe1\u7528\u989d\u5ea6\u662f\u5ba2\u6237\u6b20\u6b3e\u6709\u6548\u7684\u98ce\u9669\u7f13\u91ca\u624b\u6bb5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">261.&nbsp;audit trail<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at tre\u026al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u8f68\u8ff9\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\u7cfb\u7edf\u7559\u5b58\u5b8c\u6574\u64cd\u4f5c\u65e5\u5fd7\uff0c\u8bb0\u5f55\u4fee\u6539\u3001\u5ba1\u6279\u3001\u767b\u5f55\u884c\u4e3a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe financial system automatically generates an audit trail for all payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u7cfb\u7edf\u4e3a\u6bcf\u7b14\u4ed8\u6b3e\u81ea\u52a8\u751f\u6210\u5ba1\u8ba1\u8f68\u8ff9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">262.&nbsp;third-party audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u03b8\u025c\u02d0d \u02c8p\u0251\u02d0ti \u02c8\u0254\u02d0d\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7b2c\u4e09\u65b9\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\u72ec\u7acb\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u3001\u5916\u90e8\u673a\u6784\u5f00\u5c55\u5ba2\u89c2\u5ba1\u8ba1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aListed companies are required to conduct annual third-party audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e0a\u5e02\u516c\u53f8\u6bcf\u5e74\u5fc5\u987b\u5f00\u5c55\u7b2c\u4e09\u65b9\u5ba1\u8ba1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">263.&nbsp;breach of compliance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/bri\u02d0t\u0283 \u0259v k\u0259m\u02c8pla\u026a\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u89c4\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\u4e1a\u52a1\u64cd\u4f5c\u8fdd\u53cd\u6cd5\u89c4\u3001\u516c\u53f8\u5236\u5ea6\u3001\u76d1\u7ba1\u6761\u6b3e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSerious breach of compliance will result in administrative fines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e25\u91cd\u5408\u89c4\u8fdd\u89c4\u4f1a\u4ea7\u751f\u884c\u653f\u5904\u7f5a\u7f5a\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">264.&nbsp;credit control<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kred\u026at k\u0259n\u02c8tr\u0259\u028al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4fe1\u7528\u7ba1\u63a7\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\u6838\u5ba2\u6237\u4fe1\u7528\u7b49\u7ea7\u3001\u8bbe\u7f6e\u8d4a\u9500\u9650\u989d\uff0c\u7ba1\u63a7\u574f\u8d26<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStrict credit control avoids massive overdue receivables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e25\u683c\u4fe1\u7528\u7ba1\u63a7\u907f\u514d\u5927\u989d\u5e94\u6536\u8d26\u6b3e\u903e\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">265.&nbsp;supporting document<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/s\u0259\u02c8p\u0254\u02d0t\u026a\u014b \u02c8d\u0252kjum\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f50\u8bc1\u8d44\u6599\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\u53d1\u7968\u3001\u5408\u540c\u3001\u7269\u6d41\u5355\u3001\u5ba1\u6279\u5355\u7b49\u652f\u6491\u4e1a\u52a1\u771f\u5b9e\u7684\u6750\u6599<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNo payment shall be approved without complete supporting documents.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7f3a\u5c11\u5b8c\u6574\u4f50\u8bc1\u8d44\u6599\u4e0d\u5f97\u5ba1\u6279\u4ed8\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">266.&nbsp;follow-up audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u0252l\u0259\u028a \u028cp \u02c8\u0254\u02d0d\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u540e\u7eed\u8ddf\u8fdb\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\u6574\u6539\u671f\u6ee1\u540e\u590d\u67e5\uff0c\u786e\u8ba4\u7f3a\u9677\u662f\u5426\u5f7b\u5e95\u89e3\u51b3<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe internal audit team arranges follow-up audit one month later.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5185\u5ba1\u56e2\u961f\u4e00\u4e2a\u6708\u540e\u5b89\u6392\u540e\u7eed\u8ddf\u8fdb\u5ba1\u8ba1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">267.&nbsp;financial statement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fa\u026a\u02c8n\u00e6n\u0283l \u02c8ste\u026atm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u52a1\u62a5\u8868\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\u8d44\u4ea7\u8d1f\u503a\u8868\u3001\u5229\u6da6\u8868\u3001\u73b0\u91d1\u6d41\u91cf\u8868\uff0c\u5ba1\u8ba1\u6838\u5fc3\u5bf9\u8c61<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExternal auditors issue opinions based on the full financial statement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5916\u90e8\u5ba1\u8ba1\u4f9d\u636e\u6574\u5957\u8d22\u52a1\u62a5\u8868\u51fa\u5177\u5ba1\u8ba1\u610f\u89c1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">268.&nbsp;fraud prevention<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fr\u0254\u02d0d pr\u026a\u02c8ven\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u821e\u5f0a\u9632\u8303\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\u5236\u5ea6\u3001\u6d41\u7a0b\u3001\u7cfb\u7edf\u7ed3\u5408\uff0c\u9884\u9632\u8d44\u91d1\u4e0e\u8d44\u4ea7\u4fb5\u5360<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRegular rotation of finance staff strengthens fraud prevention.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u4eba\u5458\u5b9a\u671f\u8f6e\u5c97\u5f3a\u5316\u821e\u5f0a\u9632\u8303\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">269.&nbsp;cash flow risk<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 fl\u0259\u028a r\u026ask\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u6d41\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\u8d44\u91d1\u6d41\u5165\u4e0d\u8db3\u3001\u5468\u8f6c\u56f0\u96be\u5f15\u53d1\u7ecf\u8425\u65ad\u88c2\u98ce\u9669<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh overdue bills greatly increase corporate cash flow risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u989d\u903e\u671f\u5355\u636e\u5927\u5e45\u63d0\u5347\u4f01\u4e1a\u73b0\u91d1\u6d41\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">270.&nbsp;audit scope<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at sk\u0259\u028ap\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\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\u672c\u6b21\u5ba1\u8ba1\u8986\u76d6\u7684\u90e8\u95e8\u3001\u671f\u95f4\u3001\u79d1\u76ee\u3001\u4e1a\u52a1\u677f\u5757<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe audit scope covers all subsidiaries and full-year transactions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u672c\u6b21\u5ba1\u8ba1\u8303\u56f4\u8986\u76d6\u5168\u90e8\u5b50\u516c\u53f8\u5168\u5e74\u4ea4\u6613\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">271.&nbsp;data security<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8de\u026at\u0259 s\u026a\u02c8kj\u028a\u0259r\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6570\u636e\u5b89\u5168\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\u4fdd\u62a4\u8d22\u52a1\u3001\u5ba2\u6237\u4fe1\u606f\u4e0d\u6cc4\u9732\u3001\u4e0d\u7be1\u6539\u3001\u4e0d\u4e22\u5931<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccess password updates regularly to guarantee data security.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b9a\u671f\u66f4\u65b0\u767b\u5f55\u5bc6\u7801\u4fdd\u969c\u6570\u636e\u5b89\u5168\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">272.&nbsp;staff rotation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/st\u0251\u02d0f r\u0259\u028a\u02c8te\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5c97\u4f4d\u8f6e\u5c97\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\u8d22\u52a1\u3001\u51fa\u7eb3\u3001\u4ed3\u7ba1\u5b9a\u671f\u8c03\u6362\u5c97\u4f4d\uff0c\u66b4\u9732\u9690\u853d\u821e\u5f0a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStaff rotation every one year is a mandatory internal control rule.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u5e74\u4e00\u6b21\u5c97\u4f4d\u8f6e\u5c97\u662f\u5f3a\u5236\u5185\u63a7\u5236\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">273.&nbsp;write-off<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ra\u026at \u0252f\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u574f\u8d26\u6838\u9500\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\u786e\u8ba4\u5e94\u6536\u8d26\u6b3e\u65e0\u6cd5\u6536\u56de\uff0c\u6309\u6d41\u7a0b\u9500\u8d26\u5904\u7406<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWrite-off of bad debts needs multi-level audit approval.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u574f\u8d26\u6838\u9500\u9700\u8981\u591a\u5c42\u7ea7\u5ba1\u8ba1\u5ba1\u6279\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">274.&nbsp;legal compliance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8li\u02d0\u0261l k\u0259m\u02c8pla\u026a\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6cd5\u5f8b\u5408\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\u7ecf\u8425\u6d3b\u52a8\u7b26\u5408\u7a0e\u6cd5\u3001\u5546\u6cd5\u3001\u6570\u636e\u5b89\u5168\u6cd5\u7b49\u6cd5\u5f8b\u6cd5\u89c4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe legal department reviews all projects for legal compliance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6cd5\u52a1\u90e8\u5ba1\u6838\u5168\u90e8\u9879\u76ee\u7684\u6cd5\u5f8b\u5408\u89c4\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">275.&nbsp;test transaction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/test tr\u00e6n\u02c8z\u00e6k\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d4b\u8bd5\u4ea4\u6613\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\u7b14\u4e1a\u52a1\u5b8c\u6574\u8d70\u6d41\u7a0b\uff0c\u68c0\u9a8c\u5185\u63a7\u662f\u5426\u6709\u6548<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors select dozens of test transactions to check approval flows.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u62bd\u53d6\u6570\u5341\u7b14\u6d4b\u8bd5\u4ea4\u6613\u6838\u67e5\u5ba1\u6279\u6d41\u7a0b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">276.&nbsp;risk appetite<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026ask \u02c8\u00e6p\u0259ta\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u504f\u597d\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\u4f01\u4e1a\u7ba1\u7406\u5c42\u53ef\u627f\u53d7\u7684\u98ce\u9669\u4e0a\u9650\uff0c\u5236\u5b9a\u7ba1\u63a7\u6807\u51c6\u4f9d\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe board adjusts the company\u2019s risk appetite every fiscal year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8463\u4e8b\u4f1a\u6bcf\u4e2a\u8d22\u5e74\u8c03\u6574\u4f01\u4e1a\u6574\u4f53\u98ce\u9669\u504f\u597d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">277.&nbsp;invoice verification<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anv\u0254\u026as \u02ccver\u026af\u026a\u02c8ke\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53d1\u7968\u6838\u9a8c\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\u67e5\u9a8c\u53d1\u7968\u771f\u4f2a\u3001\u62ac\u5934\u3001\u91d1\u989d\u3001\u4e1a\u52a1\u5339\u914d\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOnline invoice verification system blocks all fake invoices automatically.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7ebf\u4e0a\u53d1\u7968\u6838\u9a8c\u7cfb\u7edf\u81ea\u52a8\u62e6\u622a\u5168\u90e8\u865a\u5047\u53d1\u7968\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">278.&nbsp;asset impairment<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u00e6set \u026am\u02c8pe\u0259m\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u51cf\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\u5b58\u8d27\u3001\u56fa\u5b9a\u8d44\u4ea7\u8d2c\u503c\u4ea7\u751f\u8d26\u9762\u635f\u5931\uff0c\u5ba1\u8ba1\u91cd\u70b9\u6838\u67e5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aYear-end asset impairment test is required for all long-term assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e74\u672b\u6240\u6709\u957f\u671f\u8d44\u4ea7\u5fc5\u987b\u6267\u884c\u8d44\u4ea7\u51cf\u503c\u6d4b\u8bd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">279.&nbsp;confidential information<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cck\u0252nf\u026a\u02c8den\u0283l \u02cc\u026anf\u0259\u02c8me\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4fdd\u5bc6\u4fe1\u606f\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\u8d22\u52a1\u6570\u636e\u3001\u5ba2\u6237\u62a5\u4ef7\u3001\u5ba1\u8ba1\u5e95\u7a3f\u7b49\u9650\u5236\u5bf9\u5916\u62ab\u9732\u8d44\u6599<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aUnauthorized disclosure of confidential information leads to penalties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u64c5\u81ea\u6cc4\u9732\u4fdd\u5bc6\u4fe1\u606f\u5c06\u53d7\u5230\u5904\u7f5a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">280.&nbsp;audit timeline<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at \u02c8ta\u026amla\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u65f6\u95f4\u8ba1\u5212\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\u5404\u9636\u6bb5\u8d44\u6599\u63d0\u4ea4\u3001\u73b0\u573a\u6838\u67e5\u3001\u51fa\u62a5\u544a\u622a\u6b62\u65f6\u95f4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll departments must follow the audit timeline to submit materials on time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5404\u90e8\u95e8\u4e25\u683c\u9075\u5faa\u5ba1\u8ba1\u65f6\u95f4\u8ba1\u5212\u6309\u65f6\u63d0\u4ea4\u8d44\u6599\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">281.&nbsp;credit limit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kred\u026at \u02c8l\u026am\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4fe1\u7528\u989d\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\u5141\u8bb8\u5ba2\u6237\u8d4a\u9500\u7684\u6700\u9ad8\u91d1\u989d\uff0c\u63a7\u5236\u5e94\u6536\u574f\u8d26\u89c4\u6a21<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNew customers will get a low credit limit before credit review.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65b0\u5ba2\u6237\u5b8c\u6210\u4fe1\u7528\u5ba1\u6838\u524d\u4ec5\u6388\u4e88\u4f4e\u4fe1\u7528\u989d\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">282.&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\u6f0f\u6d1e\u6781\u6613\u5f15\u53d1\u5927\u989d\u9519\u62a5\u3001\u8d44\u91d1\u635f\u5931\uff0c\u5fc5\u987b\u7d27\u6025\u6574\u6539<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aUnsupervised cash custody is judged as material weakness.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65e0\u4eba\u76d1\u7763\u73b0\u91d1\u4fdd\u7ba1\u88ab\u5224\u5b9a\u4e3a\u91cd\u5927\u5185\u63a7\u7f3a\u9677\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">283.&nbsp;disclosure requirement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026as\u02c8kl\u0259\u028a\u0292\u0259 r\u026a\u02c8kwa\u026a\u0259m\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u62ab\u9732\u8981\u6c42\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\u76d1\u7ba1\u3001\u51c6\u5219\u89c4\u5b9a\u8d22\u62a5\u5fc5\u987b\u5bf9\u5916\u516c\u793a\u7684\u98ce\u9669\u4e0e\u4ea4\u6613\u4fe1\u606f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRelated party transactions meet strict disclosure requirements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5173\u8054\u65b9\u4ea4\u6613\u6ee1\u8db3\u4e25\u683c\u62ab\u9732\u8981\u6c42\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">284.&nbsp;payment control<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pe\u026am\u0259nt k\u0259n\u02c8tr\u0259\u028al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ed8\u6b3e\u7ba1\u63a7\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\u4ed8\u6b3e\u5168\u6d41\u7a0b\u6838\u9a8c\u3001\u5206\u7ea7\u5ba1\u6279\u3001\u9650\u989d\u7ba1\u7406\u6838\u5fc3\u98ce\u63a7\u73af\u8282<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPayment control prevents wrong transfer and fund fraud.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4ed8\u6b3e\u7ba1\u63a7\u9632\u8303\u9519\u8f6c\u4e0e\u8d44\u91d1\u821e\u5f0a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">285.&nbsp;on-site inspection<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0252n sa\u026at \u026an\u02c8spek\u0283n\/<\/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\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5ba1\u8ba1\u3001\u76d1\u7ba1\u4eba\u5458\u5b9e\u5730\u8d70\u8bbf\u4ed3\u5e93\u3001\u95e8\u5e97\u3001\u8d22\u52a1\u90e8\u6838\u67e5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTax authorities carry out on-site inspection randomly every quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7a0e\u52a1\u673a\u5173\u6bcf\u5b63\u5ea6\u968f\u673a\u5f00\u5c55\u73b0\u573a\u7a3d\u67e5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">286.&nbsp;risk classification<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026ask \u02cckl\u00e6s\u026af\u026a\u02c8ke\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u5206\u7ea7\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\u635f\u5931\u5f71\u54cd\u5212\u5206\u9ad8\u3001\u4e2d\u3001\u4f4e\u98ce\u9669\uff0c\u5339\u914d\u5bf9\u5e94\u7ba1\u63a7\u529b\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe implement tighter supervision after risk classification of suppliers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f9b\u5e94\u5546\u98ce\u9669\u5206\u7ea7\u540e\u6211\u4eec\u5b9e\u65bd\u5dee\u5f02\u5316\u4ece\u4e25\u76d1\u7ba1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">287.&nbsp;payroll audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pe\u026ar\u0259\u028al \u02c8\u0254\u02d0d\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u85aa\u916c\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\u6838\u67e5\u5de5\u8d44\u3001\u793e\u4fdd\u3001\u5956\u91d1\u53d1\u653e\u771f\u5b9e\u6027\uff0c\u675c\u7edd\u865a\u5217\u4eba\u5458<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPayroll audit compares attendance records and salary sheets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u85aa\u916c\u5ba1\u8ba1\u6bd4\u5bf9\u8003\u52e4\u8bb0\u5f55\u4e0e\u5de5\u8d44\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">288.&nbsp;record retention<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rek\u0254\u02d0d r\u026a\u02c8ten\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6863\u6848\u4fdd\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\u51ed\u8bc1\u3001\u5408\u540c\u3001\u5ba1\u8ba1\u5e95\u7a3f\u6309\u6cd5\u5b9a\u5e74\u9650\u5b58\u6863\u5907\u67e5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRecord retention period for accounting files shall not be less than 10 years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f1a\u8ba1\u6863\u6848\u6863\u6848\u4fdd\u7ba1\u671f\u9650\u4e0d\u5c11\u4e8e\u5341\u5e74\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">289.&nbsp;compliance officer<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259m\u02c8pla\u026a\u0259ns \u02c8\u0252f\u026as\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u89c4\u4e13\u5458\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\u4e13\u804c\u8d1f\u8d23\u5236\u5ea6\u843d\u5730\u3001\u98ce\u9669\u6392\u67e5\u3001\u76d1\u7ba1\u5bf9\u63a5\u5c97\u4f4d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe compliance officer organizes monthly internal risk training.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5408\u89c4\u4e13\u5458\u7ec4\u7ec7\u6708\u5ea6\u5185\u90e8\u98ce\u9669\u57f9\u8bad\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">290.&nbsp;audit objection<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at \u0259b\u02c8d\u0292ek\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u5f02\u8bae\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\u4f01\u4e1a\u5bf9\u5ba1\u8ba1\u67e5\u51fa\u95ee\u9898\u5b58\u5728\u4e0d\u540c\u610f\u89c1\uff0c\u53ef\u4e66\u9762\u53cd\u9988\u6c9f\u901a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSubmit formal written audit objection within 5 working days.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a5\u4e2a\u5de5\u4f5c\u65e5\u5185\u63d0\u4ea4\u6b63\u5f0f\u4e66\u9762\u5ba1\u8ba1\u5f02\u8bae\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">291.&nbsp;capital expenditure<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl \u026ak\u02c8spend\u026at\u0283\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u6027\u652f\u51fa\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\u56fa\u5b9a\u8d44\u4ea7\u91c7\u8d2d\u3001\u6539\u6269\u5efa\u5927\u989d\u652f\u51fa\uff0c\u591a\u5c42\u5ba1\u8ba1\u5ba1\u6279<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll capital expenditure above 500,000 yuan needs board approval.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e94\u5341\u4e07\u4ee5\u4e0a\u8d44\u672c\u6027\u652f\u51fa\u9700\u8463\u4e8b\u4f1a\u5ba1\u6279\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">292.&nbsp;operational compliance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u0252p\u0259\u02c8re\u026a\u0283\u0259nl k\u0259m\u02c8pla\u026a\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fd0\u8425\u5408\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\u91c7\u8d2d\u3001\u751f\u4ea7\u3001\u9500\u552e\u5168\u4e1a\u52a1\u6d41\u7a0b\u7b26\u5408\u76d1\u7ba1\u4e0e\u5185\u90e8\u5236\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe operation department takes charge of daily operational compliance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fd0\u8425\u90e8\u95e8\u8d1f\u8d23\u65e5\u5e38\u8fd0\u8425\u5408\u89c4\u7ba1\u7406\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">293.&nbsp;risk register update<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026ask \u02c8red\u0292\u026ast\u0259 \u02cc\u028cp\u02c8de\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u98ce\u9669\u53f0\u8d26\u66f4\u65b0\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\u5b9a\u671f\u65b0\u589e\u3001\u5173\u95ed\u3001\u8c03\u6574\u53f0\u8d26\u5185\u98ce\u9669\u4e8b\u9879\u4e0e\u6574\u6539\u8fdb\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWeekly risk register update tracks rectification progress in real time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u5468\u98ce\u9669\u53f0\u8d26\u66f4\u65b0\u5b9e\u65f6\u8ddf\u8e2a\u6574\u6539\u8fdb\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">294.&nbsp;independent review<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u026and\u026a\u02c8pend\u0259nt r\u026a\u02c8vju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u72ec\u7acb\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\u65e0\u4e1a\u52a1\u5229\u76ca\u51b2\u7a81\u4eba\u5458\u4e8c\u6b21\u6838\u67e5\u5355\u636e\u3001\u8d26\u52a1\u3001\u5408\u540c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aIndependent review eliminates single-person judgment errors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u72ec\u7acb\u590d\u6838\u6d88\u9664\u5355\u4eba\u6838\u67e5\u5224\u65ad\u5931\u8bef\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">295.&nbsp;tax audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u02c8\u0254\u02d0d\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\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\u7a0e\u52a1\u673a\u5173\u6216\u7b2c\u4e09\u65b9\u6838\u67e5\u62a5\u7a0e\u3001\u53d1\u7968\u3001\u62b5\u6263\u662f\u5426\u5408\u89c4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aImproper input tax deduction will trigger official tax audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fdb\u9879\u7a0e\u989d\u62b5\u6263\u4e0d\u5408\u89c4\u4f1a\u5f15\u53d1\u5b98\u65b9\u7a0e\u52a1\u5ba1\u8ba1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">296.&nbsp;loss recovery<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u0252s r\u026a\u02c8k\u028cv\u0259ri\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u635f\u5931\u8ffd\u507f\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\u821e\u5f0a\u3001\u8fdd\u89c4\u9020\u6210\u635f\u5931\u540e\u901a\u8fc7\u8ffd\u8d23\u3001\u8bc9\u8bbc\u8ffd\u56de\u8d44\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe legal team initiates loss recovery against fraud perpetrators.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6cd5\u52a1\u56e2\u961f\u5411\u821e\u5f0a\u884c\u4e3a\u4eba\u53d1\u8d77\u635f\u5931\u8ffd\u507f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">297.&nbsp;approval limit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8pru\u02d0vl \u02c8l\u026am\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u6279\u9650\u989d\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\u5404\u7ea7\u7ba1\u7406\u4eba\u5458\u53ef\u7b7e\u5b57\u5ba1\u6279\u7684\u8d44\u91d1\u3001\u5408\u540c\u91d1\u989d\u4e0a\u9650<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAdjust approval limit according to management authority level.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6309\u7ba1\u7406\u5c42\u7ea7\u8bbe\u7f6e\u4e0d\u540c\u5ba1\u6279\u9650\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">298.&nbsp;cross-department check<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/kr\u0252s d\u026a\u02c8p\u0251\u02d0tm\u0259nt t\u0283ek\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8de8\u90e8\u95e8\u6838\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\u8d22\u52a1\u3001\u4e1a\u52a1\u3001\u6cd5\u52a1\u4e92\u76f8\u6821\u9a8c\u4e1a\u52a1\u771f\u5b9e\u6027\uff0c\u964d\u4f4e\u821e\u5f0a\u7a7a\u95f4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCross-department check is used for all large procurement orders.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6240\u6709\u5927\u989d\u91c7\u8d2d\u8ba2\u5355\u6267\u884c\u8de8\u90e8\u95e8\u6838\u67e5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">299.&nbsp;financial compliance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fa\u026a\u02c8n\u00e6n\u0283l k\u0259m\u02c8pla\u026a\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u52a1\u5408\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\u8d26\u52a1\u6838\u7b97\u3001\u8d44\u91d1\u6536\u4ed8\u3001\u62a5\u8868\u7f16\u5236\u7b26\u5408\u4f1a\u8ba1\u51c6\u5219\u7a0e\u6cd5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMonthly self-inspection ensures full financial compliance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u5ea6\u81ea\u67e5\u4fdd\u969c\u5168\u9762\u8d22\u52a1\u5408\u89c4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">300.&nbsp;audit confirmation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at \u02cck\u0252nf\u0259\u02c8me\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u51fd\u8bc1\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\u5411\u94f6\u884c\u3001\u5ba2\u6237\u3001\u4f9b\u5e94\u5546\u53d1\u51fd\u6838\u5b9e\u5f80\u6765\u4f59\u989d\u6838\u5fc3\u7a0b\u5e8f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors control the whole process of audit confirmation delivery.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5ba1\u8ba1\u4eba\u5458\u5168\u7a0b\u7ba1\u63a7\u5ba1\u8ba1\u51fd\u8bc1\u6536\u53d1\u6d41\u7a0b\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\u591a\u4ece\u53e5\u5173\u8054\u8bcd\u89e3\u6790\u76ee\u5f55 2&#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],"tags":[],"class_list":["post-24971","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24971","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=24971"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24971\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}