(3) the control in beforehand program, thing and after the event are supervised pay equal attention to principle. The arrangement that the accountant activity that beforehand program is pair of bank future has science and plan. The control in the thing is a bank the monitoring that undertakes rigor to daily accountant activity and dog, depart according to post, restrict each other inside accuse a principle, strengthen the pair of financial business accounting, control that pays the whole accountant activity such as settle accounts the process, with discover in time and eliminating accident, risk and hidden danger. After the event is supervised is the bank undertakes to the accounting professional work that has completed examination, check is mixed guard a pass. Control the flaw that in can discover and correcting accounting system construction and system to carry out, exists and problem through after the event, realize perfect system, normative operation thereby, dissolve the risk, purpose that improves beneficial result. Fiscal is controlled in beforehand program, thing and annulus of supervisory annulus of after the event is buckled closely, be short of one cannot.
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