Our bank’s basic principles of internal control do not include (D).
A. Principle of full coverage? B. Principle of checks and balances? C. Principle of prudence? D. Principle of accuracy
Expansion of relevant knowledge on the basic principles of internal control:
(1) Principle of full coverage:
The principle of full coverage means that the product accused of infringement contains all technical features. If the infringing object contains all the technical features recorded in the patent claims, then the into the scope of patent protection. The scope of application includes literal infringement, the technical features of the infringing article are exactly the same as the necessary technical features of the patent, the technical features in the independent claims of the patent use superordinate concepts, and the number of technical features of the infringing article is greater than the necessary technical features of the patent.
(2) Principle of checks and balances:
The principle of checks and balances requires that an enterprise must complete a certain task through two or more positions and links that are not subordinate to each other. It also requires that The institutions or personnel that perform internal control and supervision responsibilities have good independence.
(3) Prudence principle:
The prudence principle means that when conducting accounting, possible losses and expenses should be reasonably expected, rather than possible income should be expected. and overestimating the value of assets and not underestimating liabilities or expenses. Implementing the prudence principle requires avoiding the establishment of secret reserves, excessive withdrawal of reserves, deliberately lowering assets or income, deliberately raising liabilities or expenses, etc. Uncertainties must be identified, their nature and scope disclosed, and the principle of prudence implemented.