| 1. | Appropriate measures to ensure segregation of duties
采取适当措施确保责任的划分。 |
| 2. | Is there segregation of duties to provide independent checks and balances
有否将职务分工，以确保有独立的核对和制衡？ |
| 3. | Is there segregation of duties between the issue of privilege cards , and the processing and recording of card transactions
有关签发优惠卡、处理和记录优惠卡的交易是否由不同人员执行？ |
| 4. | Are individual coupons issued , sold and or presented under controlled conditions and with appropriate accounting records ? sales incentive schemes segregation of duties
每张礼券的发出销售和使用是否有管制和备存适当的会计记录？ |
| 5. | Are individual coupons issued , sold andor presented under controlled conditions and with appropriate accounting records ? sales incentive schemes segregation of duties
每张礼券的发出、销售和使用是否有管制和备存适当的会计记录？ |
| 6. | If segregation of duties is unclear with various departments having confusing delineation of staff s responsibilities and procedures , the staff can easily shirk responsibility in the event of abuses or thefts
若分工不清，部门没有清楚订明有关员工的职责及工序，出现有人滥用职权或其他盗窃问题时，员工便可以互相推卸责任。 |
| 7. | Management policy : shall at least include wealth management business objectives and strategies , market positioning , customer segmentation , products and services , organizational structure , and segregation of duties
一)经营政策：其内容至少应包括本项业务之目标与策略、市场定位与客户区隔、商品与服务项目及组织架构与责任分工等。 |
| 8. | On the other hand , if there is clear segregation of duties within the system and store records are properly kept , management staff can at least conduct a thorough examination of records of goods delivery and receipts , tracking down where the responsibility lies and creating a deterrent effect
但如果系统中权责分清和妥善保存货仓纪录，管理人员便起码可以根查货物出入的纪录，追究是何人的责任，这样亦可收阻吓作用。 |
