Chapter 1 General Principles § 1
Chapter 2 The Design of Internal Control System § 9
Chapter 3 Management, Supervision, and Audit of the Internal Control System § 14
Section 1 Self-Inspection System § 14
Section 2 Legal Compliance System § 16
Section 3 Risk Management System § 20
Section 4 Information Security System § 24
Section 5 Internal Audit System § 26
Section 6 Audit System with engaged CPAs § 44
Chapter 4 Supplementary Principles § 48
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