(1) The internal control functions must have, at all times and mindful of proportionality, an adequate number of human resources with the necessary qualifications and professional competence as well as the required authorisations, who must be provided with regular professional further training and the rights, material resources, IT system access and support necessary for performing their work, as well as external and internal information; this includes, where appropriate, the possibility of engaging external experts.

（1）内部控制职能部门（以下简称为“内控部门”）在其工作中必须始终考虑适当性，并在此前提下配备足够数量的招聘职员，且该等职员需满足任职资格和专业技能要求，并获得相应授权；必须定期向该等职员提供专业在职辅导，同时提供其工作所需的权利、物质资源、信息系统访问权限和技术支持，以及内外部信息等；在适当时机，还可聘请外部专家。

(2) Close cooperation and communication between the leaders of the first and second lines of defence and the third line (internal audit) is necessary to ensure that there are no duplications, overlaps or gaps in the controls.

（2）为确保内部审计的第一、二道防线与第三道防线之间不存在控制方面的职能重复、重叠与空缺，不同防线负责人有必要进行密切合作与沟通。

(3) For the purposes of prompt and accurate information flow among the internal control functions, the departments fulfilling internal control functions treat all queries from partner control organisations as high priority.

（3）优先处理和内控部门有合作关系的组织提出的所有问题，以便让信息能够在各个内控部门之间快速、准确地传达。

(4) Internal control functions operate at group level, coordinating and supervising the internal control activities of the members of the Banking Group and overseeing the implementation and application of the relevant standards of the parent bank. Given the variations in size and operating profile within the group, the internal control functions operate on the principle of proportionality.

（4）内控部门在集团层面运行，协调监督集团成员的内部控制活动并监督总行相关标准的实施与应用。鉴于集团内部各成员单位的规模和经营状况不同，内控部门的运作须遵循合理性原则。