A major deficiency in an enterprise's internal control refers to a combination of one or more control deficiencies.

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Major deficiencies: Major deficiencies, also known as material loopholes, refer to a combination of one or more control deficiencies that may seriously affect the effectiveness of overall internal control, resulting in the company's inability to timely prevent or detect serious deviations from the overall control objectives.

Enterprises should give full play to the role of the internal control evaluation working group in daily supervision, special supervision and annual evaluation work.

The internal control evaluation working group shall make a preliminary identification of internal control deficiencies based on the evidence obtained from on-site testing, and classify them into major deficiencies, important deficiencies and general deficiencies according to their degree of impact.

A major deficiency refers to a combination of one or more control deficiencies that may cause an enterprise to seriously deviate from its control objectives.

Important defects refer to a combination of one or more control defects, the severity and economic consequences of which are lower than major defects, but may still cause the enterprise to deviate from the control objectives. Defects refer to other defects other than major defects and important defects.

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The specific identification standards for major defects, important defects and general defects shall be determined by the enterprise based on the above requirements.

Major deficiencies in an enterprise's internal control can follow the following steps: 1. Establish a quality management system: Establish a quality management system that complies with relevant national and regional standards, such as ISO 9001, etc.

The system should include quality objectives, processes and procedures to ensure the stability and reliability of the product or service.

2. Develop a defect prevention plan: identify possible major defects through risk assessment and control plans, and formulate corresponding prevention plans.

These plans help identify, correct and prevent potential problems.

3. Implement strict inspection: Establish strict inspection standards and procedures to ensure that products meet quality requirements.

Inspection should cover the entire process from raw material procurement to finished product shipment.

4. Establish a feedback mechanism: Establish a feedback mechanism to collect customer complaints, employee opinions, market feedback and other information, and timely adjust and improve products and services.

5. Carry out continuous improvement: analyze and improve major defects that have occurred, avoid similar problems from recurring, and continuously improve and optimize products and services.

6. Strengthen training and education: Strengthen employee training and education, improve employees' awareness and sense of responsibility for quality management, and enable them to actively participate in and promote the implementation and continuous improvement of the quality management system.

The above steps can help companies effectively control major defects and improve the quality and competitiveness of products or services.