During the issuance of the funds, the securities operating department shall not withhold the subscription commission orders of the investors unreasonably, nor make overdraft subscriptions, nor embezzle the deposits of clients, nor carry out acts of embezzlements. 在基金发行过程中,证券营业部不得无理扣押投资者的申购委托单,不得透支申购,不得挪用客户保证金,不得有舞弊行为。
This scheme can avoid the network attacks and embezzlements and solve the problems of campus network security through temporal constraints. 该方案通过时间约束可以避免用产帐号易被攻击利盗用,可以有效地解决校园网安全访问控制问题。
The faults of system-based auditing in management's embezzlements and the increasing risk of the lawsuits on the CPAs determined that this kind of auditing mode does not accord with needing day by day, so it is necessary to introduce the risk-oriented auditing. 制度基础审计在管理层舞弊方面的缺陷与注册会计师法律诉讼风险的不断加大,决定了这种审计模式日益不符合需要,因此有必要引入风险导向审计。
However, in recent years there presents the financial embezzlements unceasingly in domestic and foreign capital market which use the fair value to control the profits, the most important reason is shortage of the internal control of fair value system. 然而,近年来国内外资本市场不断出现利用公允价值操控利润的财务舞弊案,其中很重要的一个原因就是企业缺乏公允价值内部控制的规范制度。