The principle of mutual restraint means that the internal departments and positions of fund managers should have clear responsibilities and checks and balances.

If a business within a fund manager is supervised and verified through more than two mutually restrictive links, the probability of errors and abuse is very low. As far as specific internal control measures are concerned, the restrictive relationship between horizontal control and vertical control must be considered. In the horizontal relationship, the completion of a certain link needs the coordinated operation of two independent departments or personnel, mutual supervision, mutual restriction and mutual proof; In the vertical relationship, the completion of a job needs to go through two or more positions and links that are not subordinate to each other, so that subordinates are supervised by superiors and superiors are restricted by subordinates. Only through the verification and restriction of the horizontal and vertical relationship can the mistakes and disadvantages be reduced to a lower level, or even if there are problems, it is easy to find and correct them as soon as possible.