为运营的有效性和熟练程度以及财务报告的可靠性定义角色、职责和责任。
Defining roles, responsibilities, and accountabilities for effectiveness and proficiency of operations and reliability of financial reporting.
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| PCF ID | 10916 |
| 名称（英文） | Assign roles and responsibility for internal controls |
| 指标可用 | N |
| 级别 ID | 9.8.1.3 |